Tax Administration and Firm Performance : New Data and Evidence for Emerging Market and Developing Economies /
Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and...
| Հիմնական հեղինակ: | |
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| Այլ հեղինակներ: | , , |
| Ձևաչափ: | Ամսագիր |
| Լեզու: | English |
| Հրապարակվել է: |
Washington, D.C. :
International Monetary Fund,
2017.
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| Շարք: | IMF Working Papers; Working Paper ;
No. 2017/095 |
| Առցանց հասանելիություն: | Full text available on IMF |