... and reviews the perceptual correlates of factors unique to small business owners' tax behaviour. © Emerald Group Publishing Limited 2012 Tax compliance Framing Perceived opportunity Small business owners Owner‐managers Taxes Tax planning Small enterprises Small business owners...

... enterprise might capture higher levels of entrepreneurship than those that do not. © Emerald Group Publishing Limited 2009 Entrepreneurialism Business formation Economics Tax planning Russia Few studies until now, whether studying the third world or western nations, have gone beyond...

... approach that is heavily girded by the notion of “mixed embeddedness” (Kloosterman et al., 1999 ; see Rath and Kloosterman, 2000). Focus groups Multicultural societies Ethnic minorities Tax planning Trading companies Australia Secure sources of revenue are like lifelines...