Yếu tố ảnh hưởng đến hành vi tuân thủ thuế của doanh nghiệp có hoạt động thương mại điện tử: Nghiên cứu tại Việt Nam
Nội dung chính của bài viết
Tóm tắt
Nghiên cứu tìm hiểu các yếu tố ảnh hưởng đến hành vi tuân thủ thuế của các doanh nghiệp có hoạt động thương mại điện tử, từ dữ liệu hành khảo sát từ các doanh nghiệp tại 08 tỉnh thành phố của của cả nước. Kết qua thu về 725 phiếu trả lời phù hợp, tỷ lệ đạt 90,62%. Sau đó, tác giả phân tích độ tin cậy thang đo, phân tích nhân tố khám phá, nhân tố khẳng định và mô hình cấu trúc tuyến tính. Các phát hiện cho thấy bảy yếu tố ảnh hưởng, được phân loại theo hệ số hồi quy chuẩn hóa của chúng: Hoạt động thương mại điện tử, các biến số kinh tế, đặc điểm của cơ quan thuế, thuộc tính của hoạt động của người nộp thuế, cân nhắc pháp lý, chính sách thuế, ảnh hưởng tâm lý và động lực xã hội. Dựa trên kết quả liên quan đến nghiện ngập, các tác giả đề xuất một số khuyến nghị chính sách nhằm tăng cường hành vi tuân thủ thuế của các doanh nghiệp thương mại điện tử tại Việt Nam trong tương lai.
Chi tiết bài viết
Từ khóa
Chính sách về thuế, Doanh nghiệp, Khung pháp lý, Tuân thủ thuế
Tài liệu tham khảo
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Abuamria, F. M. J. (2019). The Effect of Deterrence Factors on Discourage Shadow Economy Level and Tax Evasion.International Journal of Academic Research in Accounting, Finance and Management Sciences. https://doi.org/10.6007/IJARAFMS/V9-I1/5725
Ajzen, I. and Fishbein, M. (1980). Understanding Attitudes and Predicting Social Behavior. Englewood Cliffs.
Ajzen, I., & Fishbein, M. (1975). A Bayesian analysis of attribution processes. Psychological Bulletin, 82(2), 261-277. https://doi.org/10.1037/h0076477
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3-4), 323-338. http://pascal-francis.inist.fr/vibad/index.php?action=getRecordDetail&idt=PASCAL7530017254
Ameyaw, B., Addai, B., Ashalley, E., & Quaye, I. (2015). The effects of personal income tax evasion on socio-economic development in Ghana: a case study of the informal sector. British Journal of Economics, Management & Trade, 10(4), 1-14. https://doi.org/10.9734/BJEMT/2015/19267
Aprile, M. C., Busato, F., Giuli, F., & Marchetti, E. (2019). Prospect theory and tax compliance: a microfounded equilibrium perspective. https://doi.org/10.35774/JEE2019.02.177
Aumeerun, B., Jugurnath, B., & Soondrum, H. (2016). Tax evasion: Empirical evidence from sub-Saharan Africa. Journal of Accounting and Taxation, 8(7), 70-80. https://doi.org/10.5897/JAT2016.0225
Austin, C. R., Bobek, D. D., & Jackson, S. B. (2021). Does prospect theory explain ethical decision-making? Evidence from tax compliance. Accounting Organizations and Society. https://doi.org/10.1016/J.AOS.2021.101251
Azrina Mohd Yusof, N., Ming Ling, L., & Bee Wah, Y. (2014). Tax non-compliance among SMCs in Malaysia: Tax audit evidence. Journal of Applied Accounting Research, 15(2), 215-234. https://doi.org/10.1108/JAAR-02-2013-0016
Balakrishnan, K., Blouin, J. L., & Guay, W. R. (2019). Tax aggressiveness and corporate transparency. The Accounting Review, 94(1), 45-69. https://doi.org/10.2308/accr-52130
Bùi Ngọc Toản (2017). Các yếu tố ảnh hưởng đến hành vi tuân thủ thuế thu nhập của doanh nghiệp-nghiên cứu thực nghiệm trên địa bàn thành phố Hồ Chí Minh. Tạp chí Khoa học-Đai học Huế, 126(5A), 77-88.
Chen, Y., Ge, R., Louis, H., & Zolotoy, L. (2019). Stock liquidity and corporate tax avoidance. Review of Accounting Studies, 24, 309-340. https://doi.org/10.1007/s11142-018-9479-6
Delgado, F. J., Fernandez-Rodriguez, E., & Martinez-Arias, A. (2014). Effective tax rates in corporate taxation: A quantile regression for the EU. Engineering Economics, 25(5), 487-496. https://doi.org/10.5755/j01.ee.25.5.4531
Desai, M. A., & Dharmapala, D. (2009). Corporate tax avoidance and firm value. The review of Economics and Statistics, 91(3), 537-546. https://doi.org/10.1162/rest.91.3.537
Di Gioacchino, D., & Fichera, D. (2020). Tax evasion and tax morale: A social network analysis. European Journal of Political Economy, 65, 101922. https://doi.org/10.1016/j.ejpoleco.2020.101922
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2019). When does tax avoidance result in tax uncertainty?. The Accounting Review, 94(2), 179-203. https://doi.org/10.2308/accr-52198.
Fauziati, P., & Kassim, A. A. M. (2018). The effect of business characteristics on tax compliance costs. Advanced Science Letters, 24(6), 4377-4379. https://doi.org/10.1166/asl.2018.11608
Fishburn, P. C., & Kochenberger, G. A. (1979). Two-piece Von Neumann-Morgenstern utility functions. Decision Sciences, 10, 503-518. https://doi.org/10.1111/j.1540-5915.1979.tb00043.x
Frank, M. M., Lynch, L. J., & Rego, S. O. (2009). Tax reporting aggressiveness and its relation to aggressive financial reporting. The accounting review, 84(2), 467-496. https://doi.org/10.2308/accr.2009.84.2.467
Graham, J. R., & Tucker, A. L. (2006). Tax shelters and corporate debt policy. Journal of financial economics, 81(3), 563-594. https://doi.org/10.1016/j.jfineco.2005.09.002
Guenther, D. A., Wilson, R. J., & Wu, K. (2019). Tax uncertainty and incremental tax avoidance. The Accounting Review, 94(2), 229-247. https://doi.org/10.2308/accr-52194
Guthrie, C. (2002). Prospect Theory, Risk Preference & The Law.Social Science Research Network. https://doi.org/10.2139/SSRN.344600
Hamid, N. A., Hamzah, F. H. A., Noor, R. M., & Azali, N. M. (2018). Determinats of Reinvestment Allowance (RA) tax incentive utilization in embracing Industry 4.0. Polish Journal of Management Studies, 18(2), 94-104. https://doi.org/10.17512/pjms.2018.18.2.08
Hasan, I., Hoi, C. K. S., Wu, Q., & Zhang, H. (2014). Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans. Journal of financial economics, 113(1), 109-130. https://doi.org/10.1016/j.jfineco.2014.03.004
Higgins, D., Omer, T. C., & Phillips, J. D. (2015). The influence of a firm's business strategy on its tax aggressiveness. Contemporary Accounting Research, 32(2), 674-702. https://doi.org/10.1111/1911-3846.12087
Inasius, F. (2013). The Implication of Vat Regulation to Tax Revenues: the Case of Small Retailer in Indonesia. Binus Business Review, 4(1), 147-156.https://doi.org/10.21512/bbr.v4i1.1043
Kahneman, D., & Tversky, A. (1979). Prospect theory: An analysis of decision under risk. Econometrica, 47, 263-291. https://doi.org/10.1142/9789814417358_0006
Kamleitner, B., Korunka, C., & Kirchler, E. (2012). Tax compliance of small business owners: A review. International Journal of Entrepreneurial Behavior & Research, 18(3), 330-351.
Kim, J. H., & Im, C. C. (2017). The study on the effect and determinants of small-and medium-sized entities conducting tax avoidance. Journal of Applied Business Research, 33(2), 375-390. https://doi.org/10.19030/jabr.v33i2.9911
Klepper, S., & Nagin, D. S. (1989). The Anatomy of Tax Evasion.Journal of Law Economics & Organization. https://doi.org/10.1093/OXFORDJOURNALS.JLEO.A036959
Kocian, E. J. (2021).Deterrence Theory and Batman. https://doi.org/10.1007/978-3-030-54434-8_2
Kraft, A. (2014). What really affects German firms' effective tax rate? International Journal of Financial Research, 5(3), 1-19. http://dx.doi.org/10.2139/ssrn.2282907
Laguir, I., Elbaz, J., & Laguir, L. (2015). Empirical evidence on SMEs’ tax management. Applied Economics Letters, 22(14), 1133-1137. https://doi.org/10.1080/13504851.2015.1008757
Lương Hoàng Minh (2017). Nâng cao tính tuân thủ của người nộp thuế ở Việt Nam. Học viện Tài chính
Matarirano, O., Makina, D., & Chiloane-Tsoka, G. E. (2019). Tax compliance costs and small business performance: Evidence from the South African construction industry. South African Journal of Business Management, 50(1), 1-9. https://hdl.handle.net/10520/EJC-15fa6e95fe
Mohanadas, N. D., Abdullah Salim, A. S., & Ramasamy, S. (2021). Corporate Tax Avoidance of Malaysian Public Listed Companies: A Multi-Measure Analysis. 12(1), 44–53. https://doi.org/10.35609/GCBSSPROCEEDING.2021.12(4)
Molero, J. C., & Pujol, F. (2012). Walking inside the potential tax evader’s mind: tax morale does matter. Journal of Business Ethics, 105, 151-162. https://doi.org/10.1007/s10551-011-0955-1
Nagin, D. S. (2001).Deterrence: Legal Perspectives. https://doi.org/10.1016/B0-08-043076-7/02885-0
Noor, R. M., Fadzillah, N. S. M., & Mastuki, N. A. (2010, December). Tax planning and corporate effective tax rates. In 2010 International Conference on Science and Social Research (CSSR 2010) (pp. 1238-1242). IEEE.
OECD, E. (2004, September). Compliance risk management: Managing and improving tax compliance. In Forum on Tax Administration, Centre for Tax Policy and Administration.
Oladipupo, A. O., & Obazee, U. (2016). Tax knowledge, penalties and tax compliance in small and medium scale enterprises in Nigeria. IBusiness, 8(1), 1-9. https://doi.org/10.4236/ib.2016.81001
Ozili, P. K. (2020). Tax evasion and financial instability. Journal of Financial Crime, 27(2), 531-539. https://doi.org/10.1108/JFC-04-2019-0051
Palil, M. R. (2010). Tax knowledge and tax compliance determinants in self assessment system in Malaysia (Doctoral dissertation, University of Birmingham).
Phạm Nữ Mai Anh (2019). Quản lý thuế đối với hoạt động kinh doanh trực tuyến ở Việt Nam. Học viện Tài chính.
Phan Thị Mỹ Dung và Lê Quốc Hiếu (2015). Các yếu tố ảnh hưởng đến tuân thủ thuế của các doanh nghiệp. Tạp chí Tài chính, 7, 11-16.
Rego, S. O., & Wilson, R. (2012). Equity risk incentives and corporate tax aggressiveness. Journal of Accounting Research, 50(3), 775-810.https://doi.org/10.1111/j.1475-679X.2012.00438.x
Richardson, G., Wang, B., & Zhang, X. (2016). Ownership structure and corporate tax avoidance: Evidence from publicly listed private firms in China. Journal of Contemporary Accounting & Economics, 12(2), 141-158. https://doi.org/10.1016/j.jcae.2016.06.003
Salaudeen, Y. M., & Eze, U. C. (2018). Firm specific determinants of corporate effective tax rate of listed firms in Nigeria. Journal of Accounting and Taxation, 10(2), 19-28. https://doi.org/10.5897/JAT2017.0288
Savitri, E. (2017). Determinants of Effective Tax Rate of the Top 45 largest listed companies of Indonesia. International Journal of Management Excellence (ISSN: 2292-1648), 9(3), 1183-1188.
Scarcella, L. (2019). Tax compliance and privacy rights in profiling and automated decision making. Internet Policy Review: Journal on Internet Regulation, 8(4), 1-19. https://ssrn.com/abstract=3933264
Scupola, A. (2003). The adoption of Internet commerce by SMEs in the south of Italy: An environmental, technological and organizational perspective. Journal of Global Information Technology Management, 6(1), 52-71. https://doi.org/10.1080/1097198X.2003.10856343
Schoemaker, P. J. H. (1980). Experiments on decisions under risk: the expected utility hypothesis. Boston: Martinus Nijhoff.
Tversky, A., & Kahneman, D. (1986). Rational choice and the framing of decisions. Journal of Business, 59 (no. 4, pt. 2), S251-S278. https://doi.org/10.1007/978-3-642-74919-3_4
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Wahl, I., Kastlunger, B., & Kirchler, E. (2010). Trust in authorities and power to enforce tax compliance: An empirical analysis of the “slippery slope framework”. Law & Policy, 32(4), 383-406. https://doi.org/10.1111/j.1467-9930.2010.00327.x
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Salaudeen, Y. M., & Eze, U. C. (2018). Firm specific determinants of corporate effective tax rate of listed firms in Nigeria. Journal of Accounting and Taxation, 10(2), 19-28. https://doi.org/10.5897/JAT2017.0288
Abuamria, F. M. J. (2019). The Effect of Deterrence Factors on Discourage Shadow Economy Level and Tax Evasion.International Journal of Academic Research in Accounting, Finance and Management Sciences. https://doi.org/10.6007/IJARAFMS/V9-I1/5725
Ajzen, I. and Fishbein, M. (1980). Understanding Attitudes and Predicting Social Behavior. Englewood Cliffs.
Ajzen, I., & Fishbein, M. (1975). A Bayesian analysis of attribution processes. Psychological Bulletin, 82(2), 261-277. https://doi.org/10.1037/h0076477
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3-4), 323-338. http://pascal-francis.inist.fr/vibad/index.php?action=getRecordDetail&idt=PASCAL7530017254
Ameyaw, B., Addai, B., Ashalley, E., & Quaye, I. (2015). The effects of personal income tax evasion on socio-economic development in Ghana: a case study of the informal sector. British Journal of Economics, Management & Trade, 10(4), 1-14. https://doi.org/10.9734/BJEMT/2015/19267
Aprile, M. C., Busato, F., Giuli, F., & Marchetti, E. (2019). Prospect theory and tax compliance: a microfounded equilibrium perspective. https://doi.org/10.35774/JEE2019.02.177
Aumeerun, B., Jugurnath, B., & Soondrum, H. (2016). Tax evasion: Empirical evidence from sub-Saharan Africa. Journal of Accounting and Taxation, 8(7), 70-80. https://doi.org/10.5897/JAT2016.0225
Austin, C. R., Bobek, D. D., & Jackson, S. B. (2021). Does prospect theory explain ethical decision-making? Evidence from tax compliance. Accounting Organizations and Society. https://doi.org/10.1016/J.AOS.2021.101251
Azrina Mohd Yusof, N., Ming Ling, L., & Bee Wah, Y. (2014). Tax non-compliance among SMCs in Malaysia: Tax audit evidence. Journal of Applied Accounting Research, 15(2), 215-234. https://doi.org/10.1108/JAAR-02-2013-0016
Balakrishnan, K., Blouin, J. L., & Guay, W. R. (2019). Tax aggressiveness and corporate transparency. The Accounting Review, 94(1), 45-69. https://doi.org/10.2308/accr-52130
Bùi Ngọc Toản (2017). Các yếu tố ảnh hưởng đến hành vi tuân thủ thuế thu nhập của doanh nghiệp-nghiên cứu thực nghiệm trên địa bàn thành phố Hồ Chí Minh. Tạp chí Khoa học-Đai học Huế, 126(5A), 77-88.
Chen, Y., Ge, R., Louis, H., & Zolotoy, L. (2019). Stock liquidity and corporate tax avoidance. Review of Accounting Studies, 24, 309-340. https://doi.org/10.1007/s11142-018-9479-6
Delgado, F. J., Fernandez-Rodriguez, E., & Martinez-Arias, A. (2014). Effective tax rates in corporate taxation: A quantile regression for the EU. Engineering Economics, 25(5), 487-496. https://doi.org/10.5755/j01.ee.25.5.4531
Desai, M. A., & Dharmapala, D. (2009). Corporate tax avoidance and firm value. The review of Economics and Statistics, 91(3), 537-546. https://doi.org/10.1162/rest.91.3.537
Di Gioacchino, D., & Fichera, D. (2020). Tax evasion and tax morale: A social network analysis. European Journal of Political Economy, 65, 101922. https://doi.org/10.1016/j.ejpoleco.2020.101922
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2019). When does tax avoidance result in tax uncertainty?. The Accounting Review, 94(2), 179-203. https://doi.org/10.2308/accr-52198.
Fauziati, P., & Kassim, A. A. M. (2018). The effect of business characteristics on tax compliance costs. Advanced Science Letters, 24(6), 4377-4379. https://doi.org/10.1166/asl.2018.11608
Fishburn, P. C., & Kochenberger, G. A. (1979). Two-piece Von Neumann-Morgenstern utility functions. Decision Sciences, 10, 503-518. https://doi.org/10.1111/j.1540-5915.1979.tb00043.x
Frank, M. M., Lynch, L. J., & Rego, S. O. (2009). Tax reporting aggressiveness and its relation to aggressive financial reporting. The accounting review, 84(2), 467-496. https://doi.org/10.2308/accr.2009.84.2.467
Graham, J. R., & Tucker, A. L. (2006). Tax shelters and corporate debt policy. Journal of financial economics, 81(3), 563-594. https://doi.org/10.1016/j.jfineco.2005.09.002
Guenther, D. A., Wilson, R. J., & Wu, K. (2019). Tax uncertainty and incremental tax avoidance. The Accounting Review, 94(2), 229-247. https://doi.org/10.2308/accr-52194
Guthrie, C. (2002). Prospect Theory, Risk Preference & The Law.Social Science Research Network. https://doi.org/10.2139/SSRN.344600
Hamid, N. A., Hamzah, F. H. A., Noor, R. M., & Azali, N. M. (2018). Determinats of Reinvestment Allowance (RA) tax incentive utilization in embracing Industry 4.0. Polish Journal of Management Studies, 18(2), 94-104. https://doi.org/10.17512/pjms.2018.18.2.08
Hasan, I., Hoi, C. K. S., Wu, Q., & Zhang, H. (2014). Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans. Journal of financial economics, 113(1), 109-130. https://doi.org/10.1016/j.jfineco.2014.03.004
Higgins, D., Omer, T. C., & Phillips, J. D. (2015). The influence of a firm's business strategy on its tax aggressiveness. Contemporary Accounting Research, 32(2), 674-702. https://doi.org/10.1111/1911-3846.12087
Inasius, F. (2013). The Implication of Vat Regulation to Tax Revenues: the Case of Small Retailer in Indonesia. Binus Business Review, 4(1), 147-156.https://doi.org/10.21512/bbr.v4i1.1043
Kahneman, D., & Tversky, A. (1979). Prospect theory: An analysis of decision under risk. Econometrica, 47, 263-291. https://doi.org/10.1142/9789814417358_0006
Kamleitner, B., Korunka, C., & Kirchler, E. (2012). Tax compliance of small business owners: A review. International Journal of Entrepreneurial Behavior & Research, 18(3), 330-351.
Kim, J. H., & Im, C. C. (2017). The study on the effect and determinants of small-and medium-sized entities conducting tax avoidance. Journal of Applied Business Research, 33(2), 375-390. https://doi.org/10.19030/jabr.v33i2.9911
Klepper, S., & Nagin, D. S. (1989). The Anatomy of Tax Evasion.Journal of Law Economics & Organization. https://doi.org/10.1093/OXFORDJOURNALS.JLEO.A036959
Kocian, E. J. (2021).Deterrence Theory and Batman. https://doi.org/10.1007/978-3-030-54434-8_2
Kraft, A. (2014). What really affects German firms' effective tax rate? International Journal of Financial Research, 5(3), 1-19. http://dx.doi.org/10.2139/ssrn.2282907
Laguir, I., Elbaz, J., & Laguir, L. (2015). Empirical evidence on SMEs’ tax management. Applied Economics Letters, 22(14), 1133-1137. https://doi.org/10.1080/13504851.2015.1008757
Lương Hoàng Minh (2017). Nâng cao tính tuân thủ của người nộp thuế ở Việt Nam. Học viện Tài chính
Matarirano, O., Makina, D., & Chiloane-Tsoka, G. E. (2019). Tax compliance costs and small business performance: Evidence from the South African construction industry. South African Journal of Business Management, 50(1), 1-9. https://hdl.handle.net/10520/EJC-15fa6e95fe
Mohanadas, N. D., Abdullah Salim, A. S., & Ramasamy, S. (2021). Corporate Tax Avoidance of Malaysian Public Listed Companies: A Multi-Measure Analysis. 12(1), 44–53. https://doi.org/10.35609/GCBSSPROCEEDING.2021.12(4)
Molero, J. C., & Pujol, F. (2012). Walking inside the potential tax evader’s mind: tax morale does matter. Journal of Business Ethics, 105, 151-162. https://doi.org/10.1007/s10551-011-0955-1
Nagin, D. S. (2001).Deterrence: Legal Perspectives. https://doi.org/10.1016/B0-08-043076-7/02885-0
Noor, R. M., Fadzillah, N. S. M., & Mastuki, N. A. (2010, December). Tax planning and corporate effective tax rates. In 2010 International Conference on Science and Social Research (CSSR 2010) (pp. 1238-1242). IEEE.
OECD, E. (2004, September). Compliance risk management: Managing and improving tax compliance. In Forum on Tax Administration, Centre for Tax Policy and Administration.
Oladipupo, A. O., & Obazee, U. (2016). Tax knowledge, penalties and tax compliance in small and medium scale enterprises in Nigeria. IBusiness, 8(1), 1-9. https://doi.org/10.4236/ib.2016.81001
Ozili, P. K. (2020). Tax evasion and financial instability. Journal of Financial Crime, 27(2), 531-539. https://doi.org/10.1108/JFC-04-2019-0051
Palil, M. R. (2010). Tax knowledge and tax compliance determinants in self assessment system in Malaysia (Doctoral dissertation, University of Birmingham).
Phạm Nữ Mai Anh (2019). Quản lý thuế đối với hoạt động kinh doanh trực tuyến ở Việt Nam. Học viện Tài chính.
Phan Thị Mỹ Dung và Lê Quốc Hiếu (2015). Các yếu tố ảnh hưởng đến tuân thủ thuế của các doanh nghiệp. Tạp chí Tài chính, 7, 11-16.
Rego, S. O., & Wilson, R. (2012). Equity risk incentives and corporate tax aggressiveness. Journal of Accounting Research, 50(3), 775-810.https://doi.org/10.1111/j.1475-679X.2012.00438.x
Richardson, G., Wang, B., & Zhang, X. (2016). Ownership structure and corporate tax avoidance: Evidence from publicly listed private firms in China. Journal of Contemporary Accounting & Economics, 12(2), 141-158. https://doi.org/10.1016/j.jcae.2016.06.003
Salaudeen, Y. M., & Eze, U. C. (2018). Firm specific determinants of corporate effective tax rate of listed firms in Nigeria. Journal of Accounting and Taxation, 10(2), 19-28. https://doi.org/10.5897/JAT2017.0288
Savitri, E. (2017). Determinants of Effective Tax Rate of the Top 45 largest listed companies of Indonesia. International Journal of Management Excellence (ISSN: 2292-1648), 9(3), 1183-1188.
Scarcella, L. (2019). Tax compliance and privacy rights in profiling and automated decision making. Internet Policy Review: Journal on Internet Regulation, 8(4), 1-19. https://ssrn.com/abstract=3933264
Scupola, A. (2003). The adoption of Internet commerce by SMEs in the south of Italy: An environmental, technological and organizational perspective. Journal of Global Information Technology Management, 6(1), 52-71. https://doi.org/10.1080/1097198X.2003.10856343
Schoemaker, P. J. H. (1980). Experiments on decisions under risk: the expected utility hypothesis. Boston: Martinus Nijhoff.
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