Retailer remittance matters : evidence from voluntary collection agreements
Year of publication: |
2023
|
---|---|
Authors: | Kaçamak, Yeliz ; Velayudhan, Tejaswi ; Wilking, Eleanor |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 1944-7477, ZDB-ID 2032876-X. - Vol. 76.2023, 2, p. 239-265
|
Subject: | online retail | sales tax | tax administration | tax evasion | tax remittance | Rücküberweisungen | Remittances | Umsatzsteuer | Sales tax | Finanzverwaltung | Fiscal administration | Einzelhandel | Retail trade | Steuervermeidung | Tax avoidance |
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