Work

Determinants of Tax Complexity: Evidence from a Developing Country

Year: 2026

Type: article

Study design: Observational Study

Source: Intertax

DOI: 10.54648/taxi2026020

Authors: Adrian Schipp, Fernando Siahaa, Caren Sureth-Sloane

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: closed

OpenAlex ID: W7127049110

FWCI: 20.43

Cites:

Cited by: 1

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