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The introduction of anti-tax evasion legislation in Thailand: an institutional theoretical perspective
Accounting Forum ( IF 4.000 ) Pub Date : 2022-07-04 , DOI: 10.1080/01559982.2022.2092813
Vorakanlaya Natpraypant 1 , Norin Arshed 1 , David Power 1
Affiliation  

On 26 April 2016, Thailand introduced new tax evasion legislation which was enacted by Parliament in April 2017. The Act amended previous anti-money laundering legislation, transferred prosecution ...

中文翻译:

泰国反逃税立法的引入:制度理论视角

2016年4月26日,泰国推出了新的逃税立法,并于2017年4月由议会颁布。该法案修订了之前的反洗钱立法,移交起诉......
更新日期:2022-07-04
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