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Informality, Tax Evasion and Constraints to Development in Cambodia
http://hdl.handle.net/10191/6410
94ecc7ae-94bb-4f3e-b856-d746ac71ff5e
名前 / ファイル | ライセンス | アクション | |
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2008-04-23 | |||||
タイトル | ||||||
タイトル | Informality, Tax Evasion and Constraints to Development in Cambodia | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Informality, Tax Evasion and Constraints to Development in Cambodia | |||||
言語 | ||||||
言語 | eng | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Informality | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Tax evasion | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Corruption | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Governance | |||||
資源タイプ | ||||||
資源 | http://purl.org/coar/resource_type/c_6501 | |||||
タイプ | departmental bulletin paper | |||||
著者 |
Chea, Leakhena
× Chea, Leakhena |
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抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | 本稿は、インフォーマルな企業が民間部門の発展にとって不利な結果をもたらすことを明示し、それに関し政府が何をなし得るかについて説いている。本稿は、脱税の程度を初めて示したThe World Bank Investment Climate Surveyの新しいデータを用い、インフォーマルな企業はそうでない企業より非生産的で、金融市場へのアクセスも悪いことを確認している。本稿はまた、法令執行強制コストの削減や厳正な法令遵守がもたらす利益に焦点を合わせつつ、問題の処理の仕方に関し幾つかの方策を提示している。 | |||||
書誌情報 |
現代社会文化研究 en : 現代社会文化研究 巻 39, p. 171-188, 発行日 2007-07 |
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出版者 | ||||||
出版者 | 新潟大学大学院現代社会文化研究科 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 13458485 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN1046766X | |||||
著者版フラグ | ||||||
値 | publisher |