Morality of informality: Tax morale in the Serbian business sector: An empirical investigation
The paper examines the attitudes and perceptions of Serbian businesses regarding justifiability of tax evasion and assess factors that make tax evasion morally acceptable. Using survey of 1,049 businesses in Serbia, the paper finds strong evidence that the negative evaluation of the tax authorities...
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| Format: | Article |
| Language: | English |
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Economics institute, Belgrade
2019-01-01
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| Series: | Industrija |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0350-0373/2019/0350-03731901043R.pdf |