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Tax Compliance Behavior of Micro-Multinational Enterprises (mMNEs)
ISSN: 2783 - 2678
Publisher: author
Tax Compliance Behavior of Micro-Multinational Enterprises (mMNEs)
Indexed in
Business and Management
ARTICLE-FACTOR
1.3
Article Basics Score: 2
Article Transparency Score: 2
Article Operation Score: 3
Article Articles Score: 3
Article Accessibility Score: 2
SUBMIT PAPER ASK QUESTION
International Category Code (ICC):
ICC-0502
Publisher: Isnet
International Journal Address (IAA):
IAA.ZONE/2783380012678
eISSN
:
2783 - 2678
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Abstract
Purpose: Digitalization transforms business processes and benefits enterprises to operate across borders. As a result of digitalization, the business operates internationally through micro firms. These micro firms are smaller entrepreneurial firms identified as micro-multinational (mMNEs) presence in different countries used as a vehicle to artificially reduce taxable income or shift their profits to low or no-tax jurisdiction. Methodology: Although the growing number of research to understand the compliance behavior of taxpayers, there is a lack of research to understand the tax compliance behavior of micro multinationals. Under the phenomenological approach, we uncover the factors that influence on tax compliance behavior of the entrepreneurs in the digital economy. Findings: Broadly, the tax compliance behavior of micro multinational enterprises is influenced by the taxing capability of the authority and taxpayer confidence and Tec...
