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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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Institution:
University of Oxford
Oxford college:
Harris Manchester College
Role:
Author

Contributors

Institution:
University of Oxford
Oxford college:
Worcester College
Role:
Supervisor
Department:
Tilburg University; Leiden University
Role:
Examiner
Institution:
University of Oxford
Oxford college:
Harris Manchester College
Role:
Examiner
Type of award:
DPhil
Level of award:
Doctoral
Awarding institution:
University of Oxford

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