Firm-level determinants of business tax evasion in emerging economies: the case of Argentina
[Determinantes microeconómicos de la evasión tributaria empresarial en economías emergentes: el caso de Argentina]
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DOI: https://doi.org/10.46661/revmetodoscuanteconempresa.5277
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More about this item
Keywords
informal sector; revenue underreporting; tax; corruption; bureaucracy; institutional quality; emerging economy; sector informal; subdeclaración de ingresos; impuestos; corrupción; burocracia; calidad institucional; economía emergente;All these keywords.
JEL classification:
- E26 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
- M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
- D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
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