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

dc.contributor.author	Rawlings, Gregory
dc.date.accessioned	2015-12-08T22:22:20Z
dc.date.issued	2012
dc.date.updated	2016-02-24T10:21:16Z
dc.description.abstract	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
dc.identifier.issn	0266-2426
dc.identifier.uri	http://hdl.handle.net/1885/32528
dc.publisher	Sage Publications Inc
dc.source	International Small Business Journal
dc.subject	Keywords: compliance; corporate citizenship; decision-making; ethics; SMEs; social network theory; taxation
dc.title	Intangible nodes and networks of influence: The ethics of tax compliance in Australian small and medium-sized enterprises
dc.type	Journal article
local.bibliographicCitation.issue	1
local.bibliographicCitation.lastpage	95
local.bibliographicCitation.startpage	84
local.contributor.affiliation	Rawlings, Gregory, College of Asia and the Pacific, ANU
local.contributor.authoruid	Rawlings, Gregory, u9805526
local.description.embargo	2037-12-31
local.description.notes	Imported from ARIES
local.identifier.absfor	180119 - Law and Society
local.identifier.absseo	940499 - Justice and the Law not elsewhere classified
local.identifier.ariespublication	u3966797xPUB93
local.identifier.citationvolume	30
local.identifier.doi	10.1177/0266242610380816
local.identifier.scopusID	2-s2.0-84856646839
local.type.status	Published Version

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