tailieunhanh - The effect of tax administrative burden on entrepreneurship: The case of the ASIA-pacific countries

he objective of this paper is to analyze how tax administrative burden influences entrepreneurial activity in the eight Asia-Pacific economies during the period 2011–2019. In this study, we use the Principal Component Analysis (PCA) to produce the tax administrative burden which are characterized by the number of tax payments per year and the time to pay taxes in hours per year. |