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Keywords: Tax evasion
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Journal Articles
Brazilian entrepreneurs’ tax morale from an institutional perspective: evidence from the telecommunications sector
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Journal of Entrepreneurship in Emerging Economies (2025) 17 (3): 546–572.
Published: 15 July 2024
..., bringing the perceptions of social actors about formal and informal institutions (Mickiewicz et al., 2019). In this sense, the strategies to carry out tax evasion occur in accordance with the pressures of the institutional context in which individuals and companies are inserted...
