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Intangible nodes and networks of influence: The ethics of tax compliance in Australian small and medium-sized enterprises

Rawlings, Gregory


This article draws from qualitative research to investigate key networks of influence in tax compliance decisions in Australian small and medium-sized enterprises (SMEs). It focuses on how SME interviewees manage and meet tax obligations through invoking

CollectionsANU Research Publications
Date published: 2012
Type: Journal article
Source: International Small Business Journal
DOI: 10.1177/0266242610380816


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