Works matching DE "TAX enforcement"

Results: 288

The impact of terrorism on tax enforcement effectiveness: a case study of the Basque Country and Navarre.

Published in:

Regional Studies, 2020, v. 54, n. 10, p. 1425, doi. 10.1080/00343404.2020.1719281

By:

Salvadori, Luca

Publication type:

Article

GHOST-HOUSE BUSTERS: THE ELECTORAL RESPONSE TO A LARGE ANTI-TAX EVASION PROGRAM.

Published in:

Quarterly Journal of Economics, 2016, v. 131, n. 1, p. 273, doi. 10.1093/qje/qjv041

By:

CASABURI, LORENZO;
TROIANO, UGO

Publication type:

Article

Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy.

Published in:

International Tax & Public Finance, 2025, v. 32, n. 1, p. 195, doi. 10.1007/s10797-023-09820-x

By:

Heinemann, Marwin;
Stiller, Wojciech

Publication type:

Article

Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China.

Published in:

International Tax & Public Finance, 2024, v. 31, n. 5, p. 1342, doi. 10.1007/s10797-023-09805-w

By:

Chen, Sixia;
Fang, Yuan;
Lu, Shengfeng;
Zhang, Haotian

Publication type:

Article

Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany.

Published in:

International Tax & Public Finance, 2023, v. 30, n. 4, p. 1002, doi. 10.1007/s10797-022-09732-2

By:

Klimsa, Drahomir;
Ullmann, Robert

Publication type:

Article

Formal sector enforcement and welfare.

Published in:

International Tax & Public Finance, 2023, v. 30, n. 3, p. 706, doi. 10.1007/s10797-022-09725-1

By:

Liu-Evans, Gareth;
Mitra, Shalini

Publication type:

Article

Tax evasion, efficiency, and bunching in the presence of enforcement notches.

Published in:

International Tax & Public Finance, 2023, v. 30, n. 1, p. 43, doi. 10.1007/s10797-021-09710-0

By:

Hungerman, Daniel

Publication type:

Article

Intergovernmental revenue relations, tax enforcement and tax shifting: evidence from China.

Published in:

International Tax & Public Finance, 2020, v. 27, n. 1, p. 128, doi. 10.1007/s10797-019-09546-9

By:

Xiao, Chengrui

Publication type:

Article

Social networks and tax avoidance: evidence from a well-defined Norwegian tax shelter.

Published in:

International Tax & Public Finance, 2019, v. 26, n. 6, p. 1291, doi. 10.1007/s10797-019-09568-3

By:

Alstadsæter, Annette;
Kopczuk, Wojciech;
Telle, Kjetil

Publication type:

Article

Empirical evidence on horizontal competition in tax enforcement.

Published in:

International Tax & Public Finance, 2015, v. 22, n. 5, p. 834, doi. 10.1007/s10797-014-9333-0

By:

Durán-Cabré, José;
Esteller-Moré, Alejandro;
Salvadori, Luca

Publication type:

Article

The runaway taxpayer.

Published in:

International Tax & Public Finance, 2014, v. 21, n. 3, p. 468, doi. 10.1007/s10797-013-9275-y

By:

Galmarini, Umberto;
Pellegrino, Simone;
Piacenza, Massimiliano;
Turati, Gilberto

Publication type:

Article

Profiling im Steuervollzug.

Published in:

FinanzRundschau, 2019, v. 101, n. 2, p. 45, doi. 10.9785/fr-2019-1010202

By:

Ehrke-Rabel, Tina

Publication type:

Article

PORESKI PREKRŠAJI IZ UREDBE O FISKALNIM POGODNOSTIMA I DIREKTNIM DAVANJIMA U CILJU UBLAŽAVANJA EKONOMSKIH POSLEDICA PANDEMIJE COVID-19.

Published in:

Anali Pravnog Fakulteta u Beogradu, 2020, v. 68, n. 3, p. 129, doi. 10.5937/AnaliPFB2003139D

By:

Đokić, Minja;
Rilaković, Ilija

Publication type:

Article

„BRAKI KADROWE” W KRAJOWEJ ADMINISTRACJI SKARBOWEJ – WYBRANE NASTĘPSTWA.

Published in:

Studies in Law & Economics / Studia Prawno-Ekonomiczne, 2024, v. 130, p. 47, doi. 10.26485/SPE/2024/130/3

By:

NOWAK, Ireneusz

Publication type:

Article

Financial Frictions and Firm Informality: A General Equilibrium Perspective.

Published in:

Economic Journal, 2022, v. 132, n. 645, p. 1790, doi. 10.1093/ej/ueac010

By:

Franjo, Luis;
Pouokam, Nathalie;
Turino, Francesco

Publication type:

Article

TAX AMNESTY IN TRANSITION ECONOMY: LONGTERM TRUST OR SHORT-TERM REVENUES?

Published in:

International Journal of Contemporary Economics & Administrative Sciences, 2017, v. 7, n. 1/2, p. 114

By:

RYMANOV, Alexander

Publication type:

Article

Alternative corporate governance: Does tax enforcement improve the performance of mergers and acquisitions in China?

Published in:

Corporate Governance: An International Review, 2023, v. 31, n. 4, p. 647, doi. 10.1111/corg.12485

By:

Zhang, Liguang;
Peng, Liao;
Fu, Xinhong;
Zhang, Zhe;
Wang, Yunchen

Publication type:

Article

Tax compliance and firm response to electronic sales monitoring.

Published in:

Canadian Journal of Economics, 2023, v. 56, n. 4, p. 1430, doi. 10.1111/caje.12685

By:

Boyer, M. Martin;
d'Astous, Philippe

Publication type:

Article

Tax enforcement efforts and stock price crash risk: Evidence from China.

Published in:

Journal of International Financial Management & Accounting, 2022, v. 33, n. 2, p. 193, doi. 10.1111/jifm.12145

By:

Chen, Shihua;
Ye, Yan;
Jebran, Khalil

Publication type:

Article

Profit‐tax relationship, business group affiliation, and external monitoring in china.

Published in:

Journal of International Financial Management & Accounting, 2021, v. 32, n. 2, p. 182, doi. 10.1111/jifm.12128

By:

Lin, Kenny Z.;
Shi, Shanshan;
Tang, Feng

Publication type:

Article

DISCUȚII ÎN LEGĂTURĂ CU PROTECȚIA DEBITORULUI ÎN EXECUTAREA SILITĂ A CREANȚELOR FISCALE.

Published in:

Review of Juridical Sciences / Revista de Științe Juridice, 2021, v. 38, n. 1, p. 146

By:

TRĂILESCU, Alin

Publication type:

Article

TAX COMPLIANCE AS AN IMPERATIVE IN THE CONTEMPORARY STATE.

Published in:: TEME: Casopis za Društvene Nauke, 2016, v. 40, n. 2, p. 679
Publication type:: Article

No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax<sup>†</sup>.

Published in:

American Economic Review, 2015, v. 105, n. 8, p. 2539, doi. 10.1257/aer.20130393

By:

Pomeranz, Dina

Publication type:

Article

THE OFFSHORE TAX ENFORCEMENT DRAGNET.

Published in:

Emory Law Journal, 2018, v. 67, n. 4, p. 655

By:

Shu-Yi Oei

Publication type:

Article

The political economy of tax enforcement: a look at the Internal Revenue Service from 1978 to 2010.

Published in:

Journal of Public Policy, 2016, v. 36, n. 3, p. 335, doi. 10.1017/S0143814X1500029X

By:

BAGCHI, SUTIRTHA

Publication type:

Article

GÜVENİN VERGİ AHLAKI ÜZERİNDEKİ ETKİSİ: ÜLKELER ARASI BİR ARAŞTIRMA.

Published in:

Financial Analysis / Mali Cozum Dergisi, 2021, v. 30, n. 163, p. 93

By:

KONUKCU ÖNAL, Üyesi Debi

Publication type:

Article

The end of bank secrecy: implications for redistribution and optimal taxation.

Published in:

Oxford Review of Economic Policy, 2023, v. 39, n. 3, p. 565, doi. 10.1093/oxrep/grad024

By:

Johannesen, Niels

Publication type:

Article

Mechanizmy poboru podatków nadzwyczajnych na początku XVI wieku na przykładzie kaliskich rejestrów poborowych.

Published in:

Quarterly of the History of Material Culture / Kwartalnik Historii Kultury Materialnej, 2022, v. 70, n. 1, p. 3, doi. 10.23858/KHKM70.2022.1.001

By:

Związek, Tomasz

Publication type:

Article

TAX BURDENS AND TRIBAL SOVEREIGNTY: THE PROHIBITION ON LAVISH AND EXTRAVAGANT BENEFITS UNDER THE TRIBAL GENERAL WELFARE EXCLUSION.

Published in:

Nevada Law Journal, 2020, v. 20, n. 2, p. 651

By:

Browde, Pippa

Publication type:

Article

Who is Dan Horsky and Why Did He Cheat?

Published in:

Social Policy, 2021, v. 51, n. 2, p. 46

By:

Pike, Drummond

Publication type:

Article

Tax Enforcement Policy and the Provision of Public Goods with the Presence of Tax Havens.

Published in:

Scottish Journal of Political Economy, 2014, v. 61, n. 3, p. 304, doi. 10.1111/sjpe.12046

By:

Chu, Hsun

Publication type:

Article

Informality and Optimal Public Policy.

Published in:

Economía, 2019, v. 19, n. 2, p. 1, doi. 10.1353/eco.2019.0000

By:

BARDEY, DAVID;
MEJÍA, DANIEL

Publication type:

Article

Tax Law Enforcement During Covid-19 for Indonesia's Economic Resilience.

Published in:

KnE Social Sciences, 2022, p. 459, doi. 10.18502/kss.v7i15.12117

By:

Adytia, Nur Amalina Putri;
Anoraga, Surya;
Rafiqi, Ilham Dwi

Publication type:

Article

An Experimental Analysis of the Effects of Imperfect Compliance on Technology Adoption.

Published in:

Environmental & Resource Economics, 2022, v. 81, n. 3, p. 425, doi. 10.1007/s10640-021-00634-1

By:

Vidal-Meliá, Lidia;
Arguedas, Carmen;
Camacho-Cuena, Eva;
Zofío, José Luis

Publication type:

Article

The Short-Run Effect of a Local Fiscal Squeeze on Pollution Abatement Expenditures: Evidence from China's VAT Pilot Program.

Published in:

Environmental & Resource Economics, 2021, v. 78, n. 3, p. 453, doi. 10.1007/s10640-021-00539-z

By:

Peng, Fei;
Peng, Langchuan;
Mao, Jie;
Lu, Peng

Publication type:

Article

A INCONSTITUCIONALIDADE E ILEGALIDADE DO ENCARGO DE 20% ADICIONADO ÀS COBRANÇAS JUDICIAIS POR PARTE DA FAZENDA NACIONAL.

Published in:

Revista de Direito Internacional Econômico e Tributário (RDIET), 2014, v. 9, n. 1, p. 162

By:

MAGALHÃES DE LIMA, LAISSA ANDRADE;
ALVES DA SILVA, FABRÍCIO JONATHAS;
ALMEIDA OLIVEIRA, JOÃO REZENDE

Publication type:

Article

Tax Avoidance and Tunneling: Empirical Analysis from an Agency Perspective.

Published in:

Journal of International Accounting Research, 2016, v. 15, n. 3, p. 49, doi. 10.2308/jiar-51345

By:

Chan, K. Hung;
Phyllis Lai Lan Mo;
Tanya Tang

Publication type:

Article

The State Capacity Ceiling on Tax Rates: Evidence From Randomized Tax Abatements in the DRC.

Published in:

Econometrica, 2024, v. 92, n. 4, p. 1163, doi. 10.3982/ECTA19959

By:

Bergeron, Augustin;
Tourek, Gabriel;
Weigel, Jonathan L.

Publication type:

Article

Tax Avoidance through Controlled Foreign Companies under European Union Law with Specific Reference to Poland.

Published in:

Accounting, Economics & Law, 2017, v. 7, n. 1, p. 69, doi. 10.1515/ael-2015-0018

By:

Kuźniacki, Błażej

Publication type:

Article

Criminal Modus Operandi in Bahraini Tax Law No. (40) of 2017.

Published in:

Pakistan Journal of Criminology, 2023, v. 15, n. 4, p. 389

By:

Ehjelah, Abdullah

Publication type:

Article

Behavioral Elasticity of Tax Revenue.

Published in:

Journal of Legal Analysis, 2021, v. 13, p. 381, doi. 10.1093/jla/laab003

By:

Hemel, Daniel J;
Weisbach, David A

Publication type:

Article

Pre-Election Tax Enforcement in Sub-Saharan Africa.

Published in:

QOG Working Paper Series, 2021, n. 6, p. 1

By:

Tengs, Elise

Publication type:

Article

Local power dynamics and petty corruption in Burundi.

Published in:

Journal of Eastern African Studies, 2019, v. 13, n. 4, p. 698, doi. 10.1080/17531055.2019.1655880

By:

Nicaise, Guillaume

Publication type:

Article

SPATIAL DYNAMIC MODELLING OF TAX GAP: THE CASE OF ITALY.

Published in:

European Spatial Research & Policy, 2018, v. 25, n. 1, p. 7, doi. 10.18778/1231-1952.25.1.02

By:

CARFORA, Alfonso;
PANSINI, Rosaria Vega;
PISANI, Stefano

Publication type:

Article

Taking a Byte out of International Tax Evasion: Combating Base Erosion and Profit Shifting.

Published in:

2015

By:

Greenberg, Rachel J.

Publication type:

Opinion

IRS Budget Increase: Early Activity Shows a Focus on the Employee Retention Credit, Malta Pension Plans, Monetized Installment Sales, and Other Emerging Issues for Tax Enforcement.

Published in:

Journal of Tax Practice & Procedure, 2023, v. 25, n. 3, p. 41

By:

Cullinan, Tom;
Vasquez Jr., Juan F.

Publication type:

Article

A Note from the Editor-in-Chief.

Published in:

Journal of Tax Practice & Procedure, 2023, v. 25, n. 3, p. 3

By:

HILL, CLAUDIA A.

Publication type:

Article

Exam: Preparing for Heightened Tax Enforcement Under the IRS Strategic Operating Plan.

Published in:

Journal of Tax Practice & Procedure, 2023, v. 25, n. 2, p. 5

By:

Hani, George A.;
Kovacev, Robert J.

Publication type:

Article

Misplaced Trust: Civil and Criminal Enforcement of Employment Tax Liabilities.

Published in:

Journal of Tax Practice & Procedure, 2022, v. 24, n. 2, p. 25

By:

Agostino, Frank

Publication type:

Article

What Criminal Tax Enforcement Should Look Like Over the Next 10 Years.

Published in:

Journal of Tax Practice & Procedure, 2022, v. 24, n. 1, p. 27

By:

Brown, Sandra R.;
Markarian, Gary

Publication type:

Article