The Study On The Effect And Determinants Of Small - And Medium-Sized Entities Conducting Tax Avoidance

@inproceedings{Kim2017TheSO,
  title={The Study On The Effect And Determinants Of Small - And Medium-Sized Entities Conducting Tax Avoidance},
  author={Jeong Ho Kim and Chae Chang Im},
  year={2017}
}
SME often lack the capacity to keep transparency in management due to a small number of information users. Thus, the adoption of K-IFRS can be burdensome to numerous SME, which led to the enactment of Accounting Standards for Small- and Medium-sized Entities (AS-SME). AS-SME allows the accountants to easily implement accounting rules when writing financial statements and the users to comprehend useful information.  SME hold less tax burden since they receive a tax deduction and exemption from… CONTINUE READING