Financial constraints and firm tax evasion

Citations

Cited by:

1. Uyar, Ali & Bani-Mustafa, Ahmed & Nimer, Khalil & Schneider, Friedrich & Hasnaoui, Amir, 2021. "Does innovation capacity reduce tax evasion? Moderating effect of intellectual property rights," Technological Forecasting and Social Change, Elsevier, vol. 173(C).
2. Junjian Gu, 2022. "Country Portfolio and Taxation: Evidence from Japan," Journal of Business Ethics, Springer, vol. 175(3), pages 583-607, January.
3. Xiaoxue Li & Liu Tian & Jing Xu, 2020. "Missing social security contributions: the role of contribution rate and corporate income tax rate," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1453-1484, December.
4. Qi, Yu & Yu, Jinliang & Yang, Shubo & Xie, Xiaoyi, 2022. "Local government consumption and firm performance: Evidence from the "TPCs" in China," Journal of Asian Economics, Elsevier, vol. 80(C).
5. Barra, Cristian & Papaccio, Anna & Ruggiero, Nazzareno, 2024. "Are cooperative and commercial banks equally effective in reducing the shadow economy? International evidence," Economic Modelling, Elsevier, vol. 138(C).
6. Li, Xing & Shen, Guangjun, 2023. "Do tax incentives decelerate corporate financialization? Evidence from the VAT reform in China," Economic Modelling, Elsevier, vol. 125(C).
7. Sun, Yukun, 2021. "Corporate tax avoidance and government corruption: Evidence from Chinese firms," Economic Modelling, Elsevier, vol. 98(C), pages 13-25.
8. Uyar, Ali & Nimer, Khalil & Kuzey, Cemil & Shahbaz, Muhammad & Schneider, Friedrich, 2021. "Can e-government initiatives alleviate tax evasion? The moderation effect of ICT," Technological Forecasting and Social Change, Elsevier, vol. 166(C).
9. Esther Salvi & Frank-Martin Belz & Sophie Bacq, 2023. "Informal Entrepreneurship: An Integrative Review and Future Research Agenda," Entrepreneurship Theory and Practice, , vol. 47(2), pages 265-303, March.
10. Fan, Ziying & Liu, Yu, 2020. "Tax Compliance and Investment Incentives: Firm Responses to Accelerated Depreciation in China," Journal of Economic Behavior & Organization, Elsevier, vol. 176(C), pages 1-17.
11. Konda, Laura & Patel, Elena & Seegert, Nathan, 2022. "Tax enforcement and the intended and unintended consequences of information disclosure," Journal of Public Economics, Elsevier, vol. 212(C).
12. Balde, Racky, 2021. "Financial development and small firms’ tax compliance in Sub-Saharan Africa," MERIT Working Papers 2021-041, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
13. Pragati Priya & Chandan Sharma, 2023. "Do financial constraints and corruption limit firms' innovation capability? Evidence from developing economies," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 44(4), pages 1935-1961, June.
14. Priya, Pragati & Sharma, Chandan, 2023. "Reinforcing the effects of corruption and financial constraints on firm performance: Normal versus crisis period in developing economies," Economic Modelling, Elsevier, vol. 127(C).
15. Md. Harun Ur Rashid & Noman Uddin & Md. Shariful Haque & Syed Zabid Hossain, 2022. "Good governance and tax evasion: mediating effect of socioeconomic conditions," Asia-Pacific Journal of Regional Science, Springer, vol. 6(2), pages 759-776, June.
16. James Alm & Peter Gerbrands & Erich Kirchler, 2022. "Using “responsive regulation” to reduce tax base erosion," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 738-759, July.
17. Alin-Flavius MARTA, 2022. "Some Considerations regarding the Regulation of E-commerce Taxation and Cryptocurrency Trading," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 23(5), pages 694-706, December.
18. Dengjun Zhang, 2022. "Capacity utilization under credit constraints: A firm‐level study of Latin American manufacturing," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(1), pages 1367-1386, January.
19. Cristina Timofte (Coca) & Dorel Mates & Dan-Andrei Coca & Simona-Maria Tanasa (Brinzaru), 2020. "The Relationship between Tax Evasion and Corruption. A Cross-country Examination," Book chapters-LUMEN Proceedings, in: Adriana Grigorescu & Valentin Radu (ed.), 1st International Conference Global Ethics - Key of Sustainability (GEKoS), edition 1, volume 11, chapter 18, pages 173-181, Editura Lumen.
20. Sebastian Kot & Róbert Štefko & Ján Dobrovič & Rastislav Rajnoha & Jan Váchal, 2019. "The Main Performance and Effectiveness Factors of Sustainable Financial Administration Reform Using Multidimensional Statistical Tools," Sustainability, MDPI, vol. 11(13), pages 1-21, June.
21. Goudarzi, Mostafa & Mittone, Luigi, 2023. "Shrinking the shadow economy: Experimental insights into the role of financial development," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 107(C).
22. Md. Harun Ur Rashid & Afzal Ahmad & Muhammad Saleh Abdullah & Monir Ahmmed & Serajul Islam, 2022. "Doing Business and Tax Evasion: Evidence from Asian Countries," SAGE Open, , vol. 12(4), pages 21582440221, October.
23. Xin Liu & Yongzheng Liu, 2021. "Land lease revenue windfalls and local tax policy in China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(2), pages 405-433, April.
24. James Alm & Yongzheng Liu, 2018. "Corruption, Taxation, and Tax Evasion," Working Papers 1802, Tulane University, Department of Economics.
25. Bariko Delphin & Olawumi Dele Awolusi, 2023. "Credit Accessibility and Growth of Small and Medium Enterprises in Bujumbura, Burundi," Journal of Economics and Behavioral Studies, AMH International, vol. 15(4), pages 13-36.
26. Athira, A. & Ramesh, Vishnu K., 2024. "Economic policy uncertainty and tax avoidance: International evidence," Emerging Markets Review, Elsevier, vol. 60(C).