Tax control and corporate VAT compliance: An empirical assessment of the moderating role of tax strategy

Autor: Siglé, Maarten A. a, b, ⁎, Goslinga, Sjoerd c, b, van der Hel, Lisette E.C.J.M. a, Wilson, Ryan J. d
Zdroj: In Journal of International Accounting, Auditing and Taxation December 2024 57
Databáze: ScienceDirect