Thesis
Determinants of corporate tax behaviour and co-operative compliance: a comparative study of the UK and Colombia
- Abstract:
-
This thesis seeks to analyse the impact that operating in jurisdictions with different socio-economic and legal contexts can have on taxpayer regulation. This is done by comparing large corporate taxpayers in the UK and in Colombia using empirical qualitative methods to examine the alignment between factors at different levels that can influence corporate tax behaviour, and the premises of the co-operative compliance. The main conclusion is that the factors present in Colombia are contrary...
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Authors
Contributors
+ Freedman, J
Institution:
University of Oxford
Oxford college:
Worcester College
Role:
Supervisor
+ Gribnau, H
Department:
Tilburg University; Leiden University
Role:
Examiner
+ Vella, J
Institution:
University of Oxford
Oxford college:
Harris Manchester College
Role:
Examiner
Funding
Bibliographic Details
- Type of award:
- DPhil
- Level of award:
- Doctoral
- Awarding institution:
- University of Oxford
Item Description
- Language:
- English
- Keywords:
- Subjects:
- UUID:
-
uuid:7d6f0700-75b5-40c3-86bc-bc0594988fdc
- Deposit date:
- 2019-10-04
Terms of use
- Copyright holder:
- Cruz, D; . Diego Quiñones Cruz
- Copyright date:
- 2019
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