The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study
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DOI: 10.1016/j.joep.2023.102629
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More about this item
Keywords
Tax practitioners; Self-employed taxpayers; Tax auditors; Extended slippery slope framework; Tax compliance and tax avoidance;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
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