Entrepreneurial Business and Economics Review · 2020 · 14 citations · 32 references
Public AffairsBusiness EconomicsPublic FinanceCorporate TaxationTax AdministrationTaxationBehavioral Responses To TaxationTax EnforcementNegative Binomial RegressionZero-inflated Models
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.
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