Works matching DE "TAXPAYER compliance"

Results: 2397

An exploratory study on supplier acceptance of and engagement in a national tax lottery designed to improve tax compliance.

Published in:

South African Journal of Accounting Research, 2025, v. 39, n. 2, p. 128, doi. 10.1080/10291954.2024.2393913

By:

Schoeman, Anculien

Publication type:

Article

The law and economics of accounting and auditing: a glimpse inside the black box.

Published in:

European Journal of Law & Economics, 2025, v. 59, n. 2, p. 221, doi. 10.1007/s10657-025-09839-x

By:

Marciano, Alain;
Ramello, Giovanni Battista;
Zanola, Roberto

Publication type:

Article

Accounting practitioners and small business clients' tax compliance: evidence from the survey of Serbian accountants.

Published in:

European Journal of Law & Economics, 2025, v. 59, n. 2, p. 277, doi. 10.1007/s10657-024-09798-9

By:

Radulović, Branko;
Savić, Miljan

Publication type:

Article

Receipt Recognition Technology Driven by Multimodal Alignment and Lightweight Sequence Modeling.

Published in:

Electronics (2079-9292), 2025, v. 14, n. 9, p. 1717, doi. 10.3390/electronics14091717

By:

Yu, Jin-Ming;
Ma, Hui-Jun;
Kong, Jian-Lei

Publication type:

Article

Evaluation of Corporate Tax Avoidance Behaviours from the Perspective of Professional Accountants: An Implementation in Bursa Province.

Published in:

Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS), 2025, v. 18, n. 1, p. 59, doi. 10.29067/muvu.1536892

By:

YÜCEL, Elif

Publication type:

Article

Report: Decluttering EU Tax Reporting & Compliance.

Published in:: Tax Executive, 2025, v. 77, n. 2, p. 62
Publication type:: Article

TEI Roundtable No. 51: The Future Corporate Tax Department.

Published in:

Tax Executive, 2025, v. 77, n. 2, p. 26

By:

Dunphy, Stephen;
Zhao, Alan;
Salomonsson, Fenella;
Fenlaw, Jay

Publication type:

Article

2025 State Tax Changes.

Published in:: Tax Executive, 2025, v. 77, n. 2, p. 24
Publication type:: Article

数字经济下跨境避税与反避税规则研究.

Published in:

Cyber Security & Data Governance, 2025, v. 44, n. 4, p. 98, doi. 10.19358/j.issn.2097-1788.2025.04.015

By:

张雯;
张弛

Publication type:

Article

Small and Medium-sized Enterprises’ perspectives on the relationship of tax knowledge to tax compliance: An exploratory study in a developing country.

Published in:

International Journal of Research in Business & Social Science, 2025, v. 14, n. 3, p. 347, doi. 10.20525/ijrbs.v14i3.3829

By:

Sithebe, Nompumelelo Precious;
Stainbank, Lesley June;
Ronald, Chanthal

Publication type:

Article

Augmented theory of planned behaviour, tax literacy and tax compliance in developing countries: a conceptual framework.

Published in:

International Journal of Research in Business & Social Science, 2025, v. 14, n. 3, p. 369, doi. 10.20525/ijrbs.v14i3.3823

By:

Oseifuah, Emmanuel Kojo

Publication type:

Article

The Effect of the Implementation of E-Filing, Service Quality, and Taxpayer Awareness on Individual Taxpayer Compliance in Submitting Annual Tax Returns at KPP Pratama South Batam in 2019–2023.

Published in:

Jurnal Sosial dan Sains (SOSAINS), 2025, v. 5, n. 4, p. 893, doi. 10.59188/jurnalsosains.v5i4.32113

By:

Salsabila, Guliva;
Ferdila;
Richmayati, Maya

Publication type:

Article

TAXATION IN A BRAVE NEW WORLD.

Published in:

Journal of the Australasian Tax Teachers Association, 2024, v. 19, n. 1, p. 7

By:

PAYNE, KAREN

Publication type:

Article

How do tax compliance labels impact sharing platform consumers? An empirical study on the interplay of trust, moral, and intention to book.

Published in:

Information Systems & e-Business Management, 2022, v. 20, n. 3, p. 409, doi. 10.1007/s10257-022-00554-7

By:

Dann, David;
Müller, Raphael;
Werner, Ann-Catherin;
Teubner, Timm;
Mädche, Alexander;
Spengel, Christoph

Publication type:

Article

Understanding Taxpayer Behaviour -- New Opportunities for Tax Administration.

Published in:

Economic & Social Review, 2012, v. 43, n. 3, p. 451

By:

Walsh, Keith

Publication type:

Article

CAPITAL GAINS TAXES AND REALIZATIONS: EVIDENCE FROM INTERSTATE COMPARISONS.

Published in:

Review of Economics & Statistics, 1995, v. 77, n. 2, p. 267, doi. 10.2307/2109864

By:

Bogart, William T.;
Gentry, William M.

Publication type:

Article

THE DEMAND FOR TAX RETURN PREPARATION SERVICES.

Published in:

Review of Economics & Statistics, 1992, v. 74, n. 1, p. 75, doi. 10.2307/2109544

By:

Dubin, Jeffrey A.;
Graetz, Michael J.;
Udell, Michael A.;
Wilde, Louis L.

Publication type:

Article

TAX STRUCTURE AND TAX COMPLIANCE.

Published in:

Review of Economics & Statistics, 1990, v. 72, n. 4, p. 603, doi. 10.2307/2109600

By:

Aim, James;
Bahi, Roy;
Murray, Matthew N.

Publication type:

Article

Fiscal Implications of the ECB's Bond Buying Program.

Published in:

Open Economies Review, 2013, v. 24, n. 5, p. 843, doi. 10.1007/s11079-013-9284-6

By:

De Grauwe, Paul;
Ji, Yuemei

Publication type:

Article

Ek Kurumlar Vergisinin Anayasaya Uygunluğu Meselesi.

Published in:

Journal of Administrative Law & Administrative Sciences / İdare Hukuku ve İlimleri Dergisi, 2023, n. 22, p. 47, doi. 10.26650/ihid.22.003

By:

Karakoç, Yusuf

Publication type:

Article

Des Menschen bester Freund – überall gefragt.

Published in:: FinanzRundschau, 2024, v. 106, n. 19, p. 902, doi. 10.9785/fr-2024-1061905
Publication type:: Article

Heilung eines „fehlerhaften" Gewinnabführungsvertrages.

Published in:: FinanzRundschau, 2024, v. 106, n. 18, p. 867, doi. 10.9785/fr-2024-1061806
Publication type:: Article

Heilung eines „fehlerhaften" Gewinnabführungsvertrages.

Published in:: FinanzRundschau, 2024, v. 106, n. 17, p. 867, doi. 10.9785/fr-2024-1061806
Publication type:: Article

Tagungs- und Diskussionsbericht zum 89. Berliner Steuergespräch „Fehlverhalten im Steuerrecht – Verwaltungssanktion oder Kriminalisierung?".

Published in:

FinanzRundschau, 2024, v. 106, n. 6, p. 259, doi. 10.9785/fr-2024-1060605

By:

Richter, Andreas;
Welling, Berthold

Publication type:

Article

Fehlverhalten im Steuerrecht – Verwaltungssanktion oder Kriminalisierung?, Statement.

Published in:

FinanzRundschau, 2024, v. 106, n. 6, p. 256, doi. 10.9785/fr-2024-1060603

By:

Schützeberg, Jost

Publication type:

Article

Betriebswirtschaftliche Steuerlehre: Einheit in der Vielheit — Entwicklungsperspektiven und Herausforderungen für Forschung und Lehre.

Published in:

FinanzRundschau, 2024, v. 106, n. 3, p. 101, doi. 10.9785/fr-2024-1060301

By:

Jürgen Marx, Franz

Publication type:

Article

„Finanzielle Eingliederung" bei unterjähriger Verschmelzung auf eine Kapitalgesellschaft.

Published in:: FinanzRundschau, 2024, v. 106, n. 1, p. 39, doi. 10.9785/fr-2024-1060109
Publication type:: Article

Andreas Richter (Hrsg.), Stiftungsrecht, 2. Aufl. 2023.

Published in:

FinanzRundschau, 2023, v. 105, n. 22, p. 1056, doi. 10.9785/fr-2023-1052214

By:

Kraft, Gerhard

Publication type:

Article

Stärkung von Kooperation und Zeitnähe in der Außenprüfung? – Eine Analyse des Gesetzes zur Modernisierung des Steuerverfahrensrechts.

Published in:

FinanzRundschau, 2023, v. 105, n. 5, p. 213, doi. 10.9785/fr-2023-1050504

By:

Wagner, Vanessa

Publication type:

Article

Wechsel zur Einlagelösung nach § 14 Abs. 4 KStG i.d.F. des Gesetzes zur Modernisierung des Körperschaftsteuerrechts v. 25.6.2021 (BStBl. I 2021, 889).

Published in:: FinanzRundschau, 2022, v. 104, n. 21, p. 1007, doi. 10.9785/fr-2022-1042112
Publication type:: Article

Einkommensteuerliche Behandlung pauschaler Bonuszahlungen einer gesetzlichen Krankenkasse.

Published in:: FinanzRundschau, 2022, v. 104, n. 21, p. 994, doi. 10.9785/fr-2022-1042107
Publication type:: Article

Impressum.

Published in:: FinanzRundschau, 2022, v. 104, n. 15, p. r5, doi. 10.9785/fr-2022-1041518
Publication type:: Article

Diskussionsbericht zum Thema 4 des 83. Berliner Steuergesprächs: Die EU als Steuergesetzgeber: Bleibt der Verfassungsstaat auf der Strecke?

Published in:

FinanzRundschau, 2022, v. 104, n. 15, p. 721, doi. 10.9785/fr-2022-1041513

By:

Richter, Andreas;
Welling, Berthold

Publication type:

Article

Die EU als Steuergesetzgeber – bleibt der Verfassungsstaat auf der Strecke?

Published in:

FinanzRundschau, 2022, v. 104, n. 15, p. 716, doi. 10.9785/fr-2022-1041512

By:

Tappe, Henning

Publication type:

Article

Steuerliches Abwehrrecht.

Published in:

FinanzRundschau, 2022, v. 104, n. 11, p. 482, doi. 10.9785/fr-2022-1041104

By:

Fehling, Daniel

Publication type:

Article

Tagungs- und Diskussionsbericht zum Webinar des 79. Berliner Steuergesprächs „Der Ort der Arbeit".

Published in:

FinanzRundschau, 2021, v. 103, n. 21, p. 1017, doi. 10.9785/fr-2021-1032104

By:

Richter, Andreas;
Welling, Berthold

Publication type:

Article

THE IMPACT OF ZIMBABWE'S RECENTLY IMPLEMENTED VAT WITHHOLDING TAX SYSTEM ON TAX COMPLIANCE AND TAX EVASION: DESKTOP STUDY.

Published in:

Journal of Economic & Social Development (1849-6628), 2024, v. 11, n. 2, p. 30

By:

Mashingaidz, Gamuchirai K.;
Wadesango, Newman;
Sitsha, Lovemore

Publication type:

Article

Comment conduire une réforme fiscale - Les enseignements de l'expérience marocaine.

Published in:

Gestion & Finances Publiques, 2024, v. 2024, n. 6, p. 35, doi. 10.1684/gfp.2024.6.004

By:

El Filali, Issam;
Jmahri, Maryem

Publication type:

Article

THE LOGIC OF RECIPROCITY: TRUST, COLLECTIVE ACTION, AND LAW.

Published in:

Michigan Law Review, 2003, v. 102, n. 1, p. 71, doi. 10.2307/3595400

By:

Kahan, Dan M.

Publication type:

Article

Impact of GST on Industry with Special Reference to the Real Estate Sector.

Published in:

Vision: Journal of Indian Taxation, 2019, v. 6, n. 1, p. 28, doi. 10.17492/vision.v6i1.185481

By:

Jain, Sandeep

Publication type:

Article

La conducta humana del contribuyente en el cumplimiento de sus obligaciones fiscales.

Published in:

Revista Visión Contable, 2024, n. 29, p. 4, doi. 10.24142/rvc.n29a5

By:

Melguizo Betancur, Ana Cristina

Publication type:

Article

State Workarounds to the IRC's SALT Cap: The Past, the Present, and Building for the Future.

Published in:

Indiana Law Journal, 2023, v. 98, n. 2, p. 667

By:

MCEWAN, RICHARD STEPHENSON

Publication type:

Article

User-Friendly Taxpaying.

Published in:

Indiana Law Journal, 2017, v. 92, n. 4, p. 1509

By:

Thomas, Kathleen DeLaney

Publication type:

Article

Taxpayer's Compliance: Towards Voluntary Compliance.

Published in:

Journal of Finance & Banking Review (JFBR), 2021, v. 6, n. 1, p. 62, doi. 10.35609/jfbr.2021.6.1(3)

By:

Sari, Dian Purnama;
Lutfillah, Novrida Qudsi;
Rahayu, Sri;
Yudi;
Rahayu

Publication type:

Article

Experimental Study on Individual Taxpayer: Motivational Posture and Peer Reporting Behavior.

Published in:

JDM: Jurnal Dinamika Manajemen, 2017, v. 8, n. 1, p. 59, doi. 10.15294/jdm.v8i1.10411

By:

Puspitasari, Elen;
Susilowati, Yeye;
Meiranto, Wahyu

Publication type:

Article

The Effects of Message Quotes on Tax Compliance.

Published in:

Journal of Forensic Accounting Research, 2023, v. 8, n. 1, p. 25, doi. 10.2308/JFAR-2023-016

By:

Foy, Joseph;
Sampath, Vijay;
DiGabriele, James A.;
Abbu, Haroon

Publication type:

Article

Tax evasion attitude and taxpayers' perception of government legitimacy: evidence from Southern Ethiopia.

Published in:

Cogent Economics & Finance, 2024, v. 12, n. 1, p. 1, doi. 10.1080/23322039.2024.2371944

By:

Lorato, Tariku;
Sendaba, Yonas;
Tadesse, Tasew

Publication type:

Article

Social drivers and tax revenue: The mediation effect of tax compliance. Evidence from an emerging economy.

Published in:

Cogent Economics & Finance, 2023, v. 11, n. 2, p. 1, doi. 10.1080/23322039.2023.2285638

By:

Mbilla, Simon Akumbo Eugene

Publication type:

Article

Tax compliance behavior of taxpayers in Ethiopia: A review paper.

Published in:

Cogent Economics & Finance, 2023, v. 11, n. 1, p. 1, doi. 10.1080/23322039.2023.2189559

By:

Abdu, Esmael;
Adem, Mohammd

Publication type:

Article

How can different currency regimes affect the willingness to pay tax? Tax morale evidence from Zimbabwe.

Published in:

Cogent Economics & Finance, 2022, v. 10, n. 1, p. 1, doi. 10.1080/23322039.2022.2156678

By:

Nyamapheni, Joseph;
Robinson, Zurika

Publication type:

Article