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Keywords: Legalism
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Journal Articles
Individual tax compliance in China: a review
Available to Purchase
International Journal of Law and Management (2016) 58 (5): 562–574.
Published: 12 September 2016
.... However, what was missing from previous research is that the assumption about Chinese ethical values was overly narrow. Apart from Confucianism, another Chinese philosophy known as Legalism is also influential in prompting ethical behaviour, in particular on regulatory issues. Therefore, tax compliance...
