Do SMEs Face a Higher Tax Burden? Evidence from Belgian Tax Return Data
Author:
Publisher
Prague University of Economics and Business
Subject
Economics and Econometrics,Finance
Link
http://pep.vse.cz/doi/10.18267/j.pep.719.pdf
Reference33 articles.
1. The Use of SME Tax Incentives in the European Union
2. International taxation and multinational firm location decisions
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4. Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment?
5. Evidence of the effect of domicile on corporate average effective tax rates in the European Union
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2. Developing the Concept of Post-Covid-19 SMEs Voluntary Tax Compliance Through a Social Contract Perspective: The Role of Incentive, Fairness, and Trust;Advances in Social Science, Education and Humanities Research;2023
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