Search results for: TAX

• Journal of Tax Administration

  Journals

  ISSN: 2059-190X

• AUSTRALIAN TAX REVIEW

  Journals

  ISSN: 0311-094X

• EC Tax Review

  Journals

  ISSN: 0928-2750 , eISSN: 1875-8363

• EJournal of Tax Research

  Journals

  ISSN: 1448-2398

• Journal of Tax Reform

  Journals

  ISSN: 2412-8872 , eISSN: 2414-9497

• Nordic Tax Journal

  Journals

  eISSN: 2246-1809

• British Tax Review

  Journals

  ISSN: 0007-1870

• NATIONAL TAX JOURNAL

  Journals

  ISSN: 0028-0283 , eISSN: 1944-7477

• World Tax Journal

  Journals

  ISSN: 1878-4917 , eISSN: 2352-9237

• Tax Evasion, Tax Morale, and Trade Regulations: Company-Level Evidence from Poland

  Publication

  • D. Nikulin

  - Entrepreneurial Business and Economics Review - Year 2020

  Objective: To investigate the determinants of the phenomenon of evading taxes among polish entrepreneurs. In particular, I examine such factors as tax administration satisfaction, tax morale, tax burden, and the influence of trade regulations. Research Design & Methods: A survey study conducted in 2017 in Poland among 454 enterprises. I used the zero-inflated negative binomial modelling technique to examine the impact of factors...

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