Studying the effects of implementing WTO Valuation Agreement on tax compliance behavior of import and export business
The paper focuses on analyzing the factors affected by the execution of WTO Valuation Agreement that impact on tax compliance behavior of import and export enterprises in Vietnam by using the quantitative and qualitative methods. The scale and the data collected are tested b...
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| Format: | Article |
| Language: | Vietnamese |
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TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH
2020-08-01
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| Series: | Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh |
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| Online Access: | https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/651 |