Taxing the ‘hard-to-tax’ in low and middle-income countries: an examination and Kenyan case study
<p>The term ‘hard-to-tax', in tax evasion literature, refers to farmers, small and medium-sized enterprises (SMEs), and professionals. However, scholarly discourse on the hard-to-tax in low and middle-income countries (LMICs) has focussed primarily on farmers and SMEs. Professionals are r...
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| Format: | Thesis |
| Language: | English |
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2018
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