Tax complexity and corruption: An analysis of Latin American countries

ABSTRACT The objective of this article was to identify the relationship between tax complexity and corruption in Latin American countries. The relationship between tax complexity and corruption has been demonstrated in previous studies. However, no study has analyzed this relationship considering fi...

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Bibliographic Details
Main Authors: Bernardo Fernandes Lott Primola, Jacqueline Veneroso Alves da Cunha, Samuel de Oliveira Durso, Jorge Souza Bispo
Format: Article
Language:English
Published: Universidade de São Paulo 2025-09-01
Series:Revista Contabilidade & Finanças
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Online Access:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772025000200604&lng=en&tlng=en
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