Works about TAXPAYER compliance

Results: 2442

The Impact of the EU Tax Blacklist on Cross-Border Direct Investment.

Published in:

Emerging Markets Finance & Trade, 2025, v. 61, n. 12, p. 3785, doi. 10.1080/1540496X.2025.2489747

By:

Dong, Yan;
Ge, Ran;
Tan, Suhang

Publication type:

Article

AN EVALUATION OF TAX AUTHORITIES' RESPONSE TO TAX NONCOMPLIANCE: EVIDENCE FROM BOTSWANA.

Published in:

Studia Universitatis Babes-Bolyai, Negotia, 2025, v. 70, n. 2, p. 1

By:

MUNJEYI, Edmore;
SCHUTTE, Daniel

Publication type:

Article

Vergi Uyuşmazlıklarının Çözüm Yollarının Vergi Uyumuna Etkisi: Manisa İli Örneği Üzerine Bir Araştırma.

Published in:

Celal Bayar University Journal of Social Sciences / Celal Bayar Üniversitesi Sosyal Bilimler Dergisi, 2025, v. 23, n. 2, p. 418, doi. 10.18026/cbayarsos.1614695

By:

Gökbunar, Ali Rıza;
Coşkun, Muhammet Emin

Publication type:

Article

EXAMINING THE COMPLEXITY OF INCOME TAX LAWS IN THE INTERNAL REVENUE CODE (IRC): A SYSTEMATIC LITERATURE REVIEW ON ITS IMPACT ON SMALL BUSINESSES IN THE UNITED STATES.

Published in:

Journal of Business & Accounting, 2024, v. 17, n. 1, p. 4

By:

Karki, Mackenzie;
Boyer-Davis, Stacy;
McKenzie, Kyler

Publication type:

Article

Effectiveness of Tax Reduction Policies for Restaurants Using Tapping Boxes in Depok City.

Published in:

Journal Research of Social Science, Economics & Management, 2025, v. 4, n. 11, p. 1848, doi. 10.59141/jrssem.v4i11.878

By:

Br Simanjuntak, Carol Natasia Sarigodbless;
Saptono, Prianto Budi

Publication type:

Article

The Effect of Dividend Policy and Company Size on Company Value with Tax Compliance Moderation Variables in The Coal Mining Sector.

Published in:

Journal Research of Social Science, Economics & Management, 2025, v. 4, n. 11, p. 1690, doi. 10.59141/jrssem.v4i11.862

By:

Sutiono, Jemmi;
Waluyo, H.

Publication type:

Article

El análisis del cumplimiento tributario como factor omitido en las reformas tributarias en Colombia: análisis revisionista de las causas de la evasión --criterio de fundamentación de Análisis Económico del Derecho (AED).

Published in:

Revista Contexto, 2025, n. 63, p. 21, doi. 10.18601/01236458.n63.03

By:

ROJAS, JUAN CAMILO

Publication type:

Article

Penekanan Kepatuhan Taat Bayar Pajak dan Retribusi Daerah Menurut Peraturan Daerah Kabupaten Barito Selatan Nomor 2 Tahun 2024 di Kelurahan Jelapat Kabupaten Barito Selatan.

Published in:

Jurnal Sosial dan Sains (SOSAINS), 2025, v. 5, n. 6, p. 1785, doi. 10.59188/jurnalsosains.v5i6.32344

By:

Yanti, Debrina Ari;
Priatno, Deby;
Febrianur, Muhammad Dandi;
A Batubara, Simon M.;
Hendrik, Yeremias Frans

Publication type:

Article

THE IMPACT OF TECHNOLOGY ON TAX EVASION: AN EMPIRICAL STUDY IN ASEAN COUNTRIES.

Published in:

Polish Journal of Management Studies, 2025, v. 31, n. 1, p. 199, doi. 10.17512/pjms.2025.31.1.11

By:

T. N., Nghia;
T. X., Hang

Publication type:

Article

Appealing, threatening or nudging? Assessing various communication strategies to promote tax compliance.

Published in:

Public Choice, 2025, v. 203, n. 1, p. 237, doi. 10.1007/s11127-024-01194-w

By:

Saulitis, Andris;
Chapkovski, Philipp

Publication type:

Article

Sustainable Tax and Accounting Reporting in Building a New Tax Culture.

Published in:

Journal of Risk & Financial Management, 2025, v. 18, n. 6, p. 306, doi. 10.3390/jrfm18060306

By:

Hauptman, Lidija;
Pavić, Ivana

Publication type:

Article

Sales Tax Compliance: You've Got a Sales Tax License, Now What?

Published in:

Journal of State Taxation, 2025, v. 43, n. 3, p. 17

By:

Vorndran, Judy;
Zoerink, Connie

Publication type:

Article

Sales Tax Corner: Streamlining Indirect Tax Compliance and Efficiency Through Automation Solutions.

Published in:

Journal of State Taxation, 2025, v. 43, n. 3, p. 12

By:

Lipin, Ilya A.;
Skarlatos, Nicholas;
Ng, Eric

Publication type:

Article

Tax Compliance Determinants in a Challenging Fiscal Environment: Evidence from a Greek Experiment.

Published in:

International Journal of Financial Studies, 2025, v. 13, n. 2, p. 83, doi. 10.3390/ijfs13020083

By:

Angeliki, Skoura V.;
Thomas, Dasaklis K.

Publication type:

Article

Creating Value in Metaverse-Driven Global Value Chains: Blockchain Integration and the Evolution of International Business.

Published in:

Journal of Theoretical & Applied Electronic Commerce Research, 2025, v. 20, n. 2, p. 126, doi. 10.3390/jtaer20020126

By:

Mirzaye Shirkoohi, Sina;
Mohiuddin, Muhammad

Publication type:

Article

Effects of culture on the relationship between tax evasion and perception of corruption in international economies.

Published in:

Administration & Public Management Review, 2025, n. 44, p. 41, doi. 10.24818/amp/2025.44-03

By:

Souza de SOUZA, Paulo Vitor;
MEURER, Alison Martins

Publication type:

Article

Evaluation of Strategic Taxpayer Supervision: A Case Study on KPP Pratama Kuningan.

Published in:

Journal Return, 2025, v. 4, n. 5, p. 347, doi. 10.57096/return.v4i5.371

By:

Irawan, Ferry Yudi;
Yulianti

Publication type:

Article

Wyzwania związane z wykorzystaniem nowoczesnych technologii sztucznej inteligencji (AI) w rachunkowości i podatkach.

Published in:

Business Administration Quarterly / Kwartalnik Nauk o Przedsiebiorstwie, 2025, v. 75, n. 2, p. 41, doi. 10.33119/KNOP.2025.76.2.3

By:

Czyżewski, Paweł;
Karwowski, Mariusz

Publication type:

Article

An Effectiveness Analysis of Tax Administration Digitalization Reducing the Shadow Economy in Indonesia.

Published in:

KnE Social Sciences, 2025, p. 93, doi. 10.18502/kss.v10i13.18943

By:

Ningsih, Devi Nur Cahaya;
Fatikhah Rokhimakhumullah, Dewi Noor;
Suryani, Yesika;
Mahendra, Irfan Isa

Publication type:

Article

Tax Compliance and Administrative Costs in Canada.

Published in:

Fraser Forum, 2007, p. 13

By:

Clemens, Jason;
Palacios, Milagros

Publication type:

Article

Appeals to Social Norms and Taxpayer Compliance.

Published in:

Southern Economic Journal, 2019, v. 86, n. 2, p. 638, doi. 10.1002/soej.12374

By:

Alm, James;
Schulze, William D.;
Bose, Carrie;
Yan, Jubo

Publication type:

Article

Formalisation of Street Vending in Dar es Salaam: Implementation and Enforcement of the Wamachinga Identity Card Initiative.

Published in:

Forum for Development Studies, 2023, v. 50, n. 2, p. 283, doi. 10.1080/08039410.2022.2112277

By:

George, Constantine;
Msoka, Colman Titus;
Makundi, Hezron

Publication type:

Article

Tax morale, Eastern Europe and European enlargement.

Published in:

Communist & Post-Communist Studies, 2012, v. 45, n. 1/2, p. 11, doi. 10.1016/j.postcomstud.2012.02.005

By:

Torgler, Benno

Publication type:

Article

Tax evasion and social information: an experiment in Belgium, France, and the Netherlands.

Published in:

International Tax & Public Finance, 2015, v. 22, n. 3, p. 401, doi. 10.1007/s10797-014-9318-z

By:

Lefebvre, Mathieu;
Pestieau, Pierre;
Riedl, Arno;
Villeval, Marie

Publication type:

Article

Tax compliance under horizontal and vertical equity conditions: An experimental approach.

Published in:

International Tax & Public Finance, 2014, v. 21, n. 4, p. 560, doi. 10.1007/s10797-014-9320-5

By:

Finocchiaro Castro, Massimo;
Rizzo, Ilde

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

Tax compliance under tax regime changes.

Published in:

International Tax & Public Finance, 2013, v. 20, n. 2, p. 225, doi. 10.1007/s10797-012-9222-3

By:

Heinemann, Friedrich;
Kocher, Martin

Publication type:

Article

Self-perceptions, government policies and tax compliance in Germany.

Published in:

International Tax & Public Finance, 2012, v. 19, n. 1, p. 78, doi. 10.1007/s10797-011-9196-6

By:

Feld, Lars;
Larsen, Claus

Publication type:

Article

Tax morale and public spending inefficiency.

Published in:

International Tax & Public Finance, 2011, v. 18, n. 6, p. 724, doi. 10.1007/s10797-011-9174-z

By:

Barone, Guglielmo;
Mocetti, Sauro

Publication type:

Article

Is There a Connection Between the Tax Administration and the Political Power?

Published in:

International Tax & Public Finance, 2005, v. 12, n. 5, p. 639, doi. 10.1007/s10797-005-2651-5

By:

Esteller-Moré, Alejandro

Publication type:

Article

Tax Administration Reform and Taxpayer Compliance in India.

Published in:

International Tax & Public Finance, 2004, v. 11, n. 5, p. 575, doi. 10.1023/B:ITAX.0000036692.95048.00

By:

Das-Gupta, Arindam;
Ghosh, Shanto;
Mookherjee, Dilip

Publication type:

Article

AUTHOR INDEX (2019).

Published in:: Advances in Complex Systems, 2019, v. 22, n. 7/8, p. N.PAG, doi. 10.1142/S0219525919990017
Publication type:: Article

STUDY ON COMPUTATIONAL EXPERIMENTS OF C2C TAX COMPLIANCE BASED ON INFORMATION OF CYBERMEDIARIES.

Published in:

Advances in Complex Systems, 2019, v. 22, n. 2, p. N.PAG, doi. 10.1142/S0219525919500036

By:

XIONG, FENG;
XIANG, SHAOJIE;
JIN, PENG

Publication type:

Article

AN AGENT-BASED MODEL OF TAX COMPLIANCE: AN APPLICATION TO THE SPANISH CASE.

Published in:

Advances in Complex Systems, 2013, v. 16, n. 4/5, p. -1, doi. 10.1142/S0219525913500070

By:

LLACER, TONI;
MIGUEL, FRANCISCO J.;
NOGUERA, JOSÉ A.;
TAPIA, EDUARDO

Publication type:

Article

Compliance with base erosion and profit shifting action 13: Insights from tax consultants and tax officials.

Published in:

European Research on Management & Business Economics, 2025, v. 31, n. 1, p. 1, doi. 10.1016/j.iedeen.2024.100267

By:

Roggeman, Annelies;
Aro-Sati, Leila;
Verleyen, Isabelle

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

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

Impressum.

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