Import tax evasion and avoidance: Evidence from Iran

Yousefi K., Vesal M., Pilvar H.

DOI

10.1016/j.qref.2019.05.010

Type

Journal article

Publication Date

2020-01-01T00:00:00+00:00

Volume

75

Pages

31 - 39

Total pages

8

Keywords

Illegal imports, Tax evasion, Avoidance, Trade gap, Exemption

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