Tax penalties in SME tax compliance
Small business tax compliance requires special attention. On the one hand small businesses are often incapable of rigorously fulfilling their tax obligations, more vulnerable to external risks and tempted to exploit opportunities to be non-compliant. On the other hand, unlike larger businesses, they...
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| Format: | Article |
| Language: | English |
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Institute of Public Finance
2016-03-01
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| Series: | Financial Theory and Practice |
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| Online Access: |
http://fintp.ijf.hr/upload/files/ftp/2016/1/swistak.pdf
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