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Year of publication
Subject
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Tax compliance 3,898 Steuermoral 3,819 Steuervermeidung 1,245 Tax avoidance 1,242 tax compliance 831 Theorie 819 Theory 819 Steuerstrafrecht 753 Criminal tax law 751 Steuererhebungsverfahren 620 Taxation procedure 620 Experiment 556 Einkommensteuer 498 Income tax 493 Steuerflucht 470 Cross-border tax evasion 464 Finanzverwaltung 392 Fiscal administration 389 tax evasion 353 USA 274 United States 270 Steuerpolitik 264 Tax policy 258 Steuereinnahmen 230 Tax revenue 230 Sales tax 212 Umsatzsteuer 212 Steuersystem 207 tax administration 207 Welt 204 Tax system 201 World 201 Schattenwirtschaft 190 Normbefolgung 186 Legal compliance 183 Unternehmensbesteuerung 182 Corporate taxation 181 Underground economy 180 Tax evasion 177 fiscal policy 172
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Online availability
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Free 2,278 Undetermined 870 CC license 128
Type of publication
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Book / Working Paper 2,526 Article 1,954 Journal 4 Other 2
Type of publication (narrower categories)
All
Article in journal 1,572 Aufsatz in Zeitschrift 1,572 Working Paper 915 Graue Literatur 891 Non-commercial literature 891 Arbeitspapier 774 Aufsatz im Buch 204 Book section 204 Hochschulschrift 66 Collection of articles of several authors 42 Sammelwerk 42 Article 39 Thesis 38 Conference paper 28 Konferenzbeitrag 28 Konferenzschrift 27 Aufsatzsammlung 23 Amtsdruckschrift 20 Government document 20 Collection of articles written by one author 15 Sammlung 15 Systematic review 12 Übersichtsarbeit 12 Bibliografie enthalten 10 Bibliography included 10 Conference proceedings 6 research-article 6 Case study 5 Fallstudie 5 Amtliche Publikation 3 Conference Paper 3 Dissertation u.a. Prüfungsschriften 3 Rezension 3 Statistik 3 Advisory report 2 Bericht 2 Bibliografie 2 Gutachten 2 Lehrbuch 2 Richtlinie 2
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Language
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English 3,829 Undetermined 396 German 200 Spanish 21 French 11 Hungarian 9 Italian 5 Dutch 5 Polish 5 Russian 5 Portuguese 2 Czech 1 Norwegian 1 Swedish 1
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Author
All
Torgler, Benno 226 Alm, James 132 Kirchler, Erich 112 Slemrod, Joel 71 Schneider, Friedrich 64 Frey, Bruno S. 49 Feld, Lars P. 47 Martinez-Vazquez, Jorge 46 Blaufus, Kay 43 Williams, Colin C. 41 Doerrenberg, Philipp 36 McKee, Michael J. 34 Halla, Martin 33 McGee, Robert W. 32 Peichl, Andreas 32 Fochmann, Martin 30 Muehlbacher, Stephan 28 Mittone, Luigi 27 Evans, Chris 25 Sinning, Mathias 25 Erard, Brian 23 Gangl, Katharina 23 Kasper, Matthias 23 Qari, Salmai 23 Brockmeyer, Anne 22 Jacob, Martin 22 Santoro, Fabrizio 22 Kogler, Christoph 21 Konrad, Kai A. 21 Rablen, Matthew D. 21 Schaltegger, Christoph A. 21 Hundsdoerfer, Jochen 20 Lisi, Gaetano 20 Schaffner, Markus 20 Scartascini, Carlos G. 19 Heinemann, Friedrich 17 Lohse, Tim 17 Nerré, Birger 17 Nordblom, Katarina 17 Keen, Michael 16
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Institution
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International Monetary Fund (IMF) 208 International Monetary Fund 162 National Bureau of Economic Research 47 Center for Research in Economics, Management and the Arts (CREMA) 26 OECD 26 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 15 International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University 14 European Commission / Directorate-General for Taxation and Customs Union 12 Institute for the Study of Labor (IZA) 9 USA / General Accounting Office 8 School of Economics and Finance, Business School 7 Australian Taxation Studies Program (ATAX), Faculty of Law 6 WIFO 5 CASE, Center for Social and Economic Research 4 CESifo 4 Gottfried Wilhelm Leibniz Universität Hannover 4 International Monetary Fund / Fiscal Affairs Dept 4 Internationaler Währungsfonds 4 National Institute of Public Finance and Policy <Delhi> 4 PwC 4 QUT Business School 4 Springer Fachmedien Wiesbaden 4 Stiftung Familienunternehmen 4 arqus - Arbeitskreis Quantitative Steuerlehre 4 Centre d'Études et de Recherches sur le Développement International (CERDI), École d'Économie 3 Edward Elgar Publishing 3 Europäische Kommission / Generaldirektion Steuern und Zollunion 3 General Directorate Taxation and Custom Union, European Commission 3 Institut für Volkswirtschaftslehre, Wirtschaftswissenschaftliche Fakutät 3 International Growth Centre <London> 3 Nationalekonomiska institutionen, Handelshögskolan 3 World Bank 3 World Bank Group 3 Australien / Taxation Office 2 CASE 2 Cologne Graduate School in Management, Economics and Social Sciences, Wirtschafts- und Sozialwissenschaftliche Fakultät 2 Department of Economics, Tulane University 2 Economics and Econometrics Research Institute (EERI) 2 Estructura de Recerca Interdisciplinar Comportament Econòmic i Social (ERI-CES), Universidad de València 2 Friedrich-Schiller-Universität Jena 2
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Published in...
All
IMF Staff Country Reports 158 Journal of economic psychology : research in economic psychology and behavioral economics 77 Working paper 61 National tax journal 57 Journal of economic behavior & organization : JEBO 55 CESifo working papers 54 Tulane University Economics working paper 48 Advances in taxation 47 IMF Working Papers 47 NBER working paper series 47 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 42 International tax and public finance 40 Journal of public economics 38 Working paper / National Bureau of Economic Research, Inc. 34 Discussion paper series / IZA 33 NBER Working Paper 33 Public finance review : PFR 33 CESifo Working Paper 31 CREMA Working Paper 27 IZA Discussion Papers 27 CREMA Working Paper Series 26 FinanzArchiv : European journal of public finance 24 Journal of behavioral and experimental economics 24 WU international taxation research paper series : research papers 24 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 23 Cogent business & management 22 ICTD working paper 22 IZA Discussion Paper 22 Discussion paper 21 Policy research working paper : WPS 21 WWZ discussion papers 21 IMF working papers 19 CESifo Working Paper Series 18 Journal of business ethics : JOBE 18 World Bank E-Library Archive 18 Discussion papers / CEPR 16 The journal of socio-economics 16 Working paper / World Institute for Development Economics Research 16 World Bank Policy Research Working Paper 16 Australian tax forum : a journal of taxation policy, law and reform 14
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Source
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ECONIS (ZBW) 3,817 RePEc 462 EconStor 184 Other ZBW resources 9 USB Cologne (EcoSocSci) 7 BASE 5 ArchiDok 2
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Showing 1 - 50 of 4,486
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Taxation and governance in post-apartheid South Africa : prospects for a fiscal social contract
Blackmore, Sansia - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015340288
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Taxing high-net-worth individuals in Nigeria : challenges and opportunities for policy-makers from a preliminary investigation
Occhiali, Giovanni; Kangave, Jalia; Khan, Hamza Ahmed - In: Development policy review 43 (2025) 2, pp. 1-17
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What impact do tax agents have on taxpayers' compliance in Uganda? : evidence from tax administrative data
Occhiali, Giovanni; Kalyango, Frederik - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015423505
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The role of the carrot and stick in tax compliance in a decentralised context
Durán, José María; Esteller-Moré, Alejandro - 2025 - Version February 2025
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Behavioral interventions, tax compliance and consequences on inequality
Deparade, Darius; Jarmolinski, Lennart; Mohr, Peter - 2025
Tax evasion is associated with high social and fiscal costs. To address these, many governments employ behavioral interventions given their low implementation costs and high potential efficiency. Although many studies report positive effects of behavioral interventions to combat tax evasion, the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015405723
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Firm size as a moderator in the relationship between tax compliance and business performance : a study of Vietnamese enterprises
Duyen Hai My Le; Hang Nguyen Minh; Duong Thi Thuy Lien; … - In: International journal of economics and business … 29 (2025) 17, pp. 1-20
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015454748
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An exploratory study on supplier acceptance of and engagement in a national tax lottery designed to improve tax compliance
Schoeman, Anculien - In: South African journal of accounting research 39 (2025) 2, pp. 128-148
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Location matters : insights from a natural field experiment to enhance small business tax compliance in Indonesia
Dong, Sarah Xue; Satyadini, Agung Endika; Sinning, Mathias - 2025
Both theory and evidence suggest an ambiguous relationship between business tax compliance and geographic proximity to tax offices. We study this issue using a large-scale natural field experiment with Indonesia's tax authority involving 12,000 micro, small, and medium enterprises (MSMEs)....
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Down a slippery slope : lack of trust, coercive threats and business tax resistance in Greece : 1955-1988
Battilossi, Stefano; Pittaki, Zoi - In: Enterprise & society : the international journal of … 26 (2025) 1, pp. 57-93
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Tax compliance pattern analysis : a survey-based approach
Surugiu, Marius-Răzvan; Vasile, Valentina; Surugiu, Camelia - In: International Journal of Financial Studies : open … 13 (2025) 1, pp. 1-19
This study investigates tax compliance patterns among individuals in Romania through a survey-based approach, aiming to comprehend factors influencing taxpayers' behavior, including perception towards taxation, ethics, evasion, and public awareness. The insights garnered can inform policy...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338360
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Shared occupancy and property tax arrears
Anim-Odame, Wilfred K.; Brenni, Precious A.; Damianov, … - In: Real estate economics 53 (2025) 2, pp. 352-390
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Unlocking entrepreneurship in the FinTech era : the role of tax compliance in business performance
Skandalis, Konstantinos S.; Skandali, Dimitra - In: FinTech 4 (2025) 2, pp. 1-24
This study examines the effect of FinTech on entrepreneurial performance and the essentiality of tax compliance and entrepreneurial orientation. Drawing on information from small and medium enterprises (SMEs) in Greece and utilizing Structural Equation Modeling techniques, our study shows that...
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Massive regularization for effective tax payment : evidence from Brazil
Yarygina, Anastasiya; Iketani, Eduardo; Martinez … - 2025
In recent years, tax administrations around the globe have leveraged digital transformation to enhance processes and services to improve tax compliance. Massive self-regularization platforms, which identify noncompliant taxpayers, notify them about the detected inconsistencies, and allow them to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197822
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Design of partial population experiments with an application to spillovers in tax compliance
Cruces, Guillermo; Tortarolo, Dario; Vazquez-Bare, Gonzalo - 2025
This paper develops a framework to analyze partial population experiments, a generalization of the cluster experimental design where clusters are assigned to different treatment intensities. The framework allows for heterogeneity in cluster sizes and outcome distributions. The paper studies the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015198401
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Tax compliance determinants in a challenging fiscal environment : evidence from a Greek experiment
Angeliki, Skoura V.; Thomas, Dasaklis K. - In: International Journal of Financial Studies : open … 13 (2025) 2, pp. 1-30
This study investigates the factors influencing tax compliance among Greek entrepreneurs functioning within a difficult fiscal landscape. Through a randomized field experiment, we analyze the effects of differing tax rates, audit likelihoods, and legal frameworks on compliance behavior....
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Taxing the untaxed? : the lasting effects of India's 2016 demonetization on tax collection
Wu, Da-Kai; Ko, Yi-Chun - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015459739
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Accountants' perspective on tax amnesty enhances tax compliance dimensions in extended slippery slope framework
Darmayasa, I Nyoman; Hardika, Nyoman Sentosa; Arsana, I … - In: Cogent business & management 11 (2024) 1, pp. 1-17
This study explores the accountants' (academic, auditor, and attorney) perspective on tax amnesty to enhance tax compliance dimensions in a slippery slope framework in Indonesia. Data were extracted by interviewing accountants, and the manuscripts analyzed from three perspectives, namely values,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015427199
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Determinants of tax compliance and their impact on a sustainable information society : an investigation of MSMEs
Ariyanto, Dodik; Dewi, Ayu Aryista; Paramadani, Rizky Bagus - In: Cogent business & management 11 (2024) 1, pp. 1-17
The use of information communication technology for tax reporting has an important role in increasing economic growth and people's quality of life. This research aims to evaluate the success of information systems and trust in the government on usage and user satisfaction, as well as the impact...
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Insensitive to nudging in tax benefits? : the case of Colombia
Gamboa, Luis Fernando; Montoya Castaño, Alejandro; … - 2024
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Audit rule disclosure and tax compliance
Di Gregorio, Enrico; Paradisi, Matteo; Sartori, Elia - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015177241
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How do firms respond to risk-based tax audits?
Harju, Jarkko; Kotakorpi, Kaisa; Matikka, Tuomas; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015186296
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E-tax system adoption and tax compliance in Ethiopia : large and medium taxpayers' experience
Yimam, Seid; Lidetu, Kebede; Belete, Tihtina - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014464481
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Research on tax compliance incentive effects of platform companies from the perspective of incomplete contract : an empirical study based on China
Shao, Xuefeng; Chen, Shi - In: Amfiteatru economic : an economic and business research … 26 (2024) 65, pp. 330-344
In this paper, based on the incomplete contract perspective, we select the implementation of the Electronic Commerce Law of the People's Republic of China as a quasi-natural experiment to study the tax compliance incentive effects of platform firms. Our study finds that the Chinese experience...
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Economic effects of tax avoidance and compliance
Geest, Jesse van der - 2024
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Why do some nudges work and others not?
Lorko, Matej; Miklánek, Tomáš; Servátka, Maroš - 2024
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A brief insight into the introduction of a new tax regime in India
Ojha, Shalini; Agarwala, Amal Kumar - In: International journal of economics and financial issues … 14 (2024) 5, pp. 92-101
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Electronic services and tax compliance : evidence from medium and small businesses in Burkina Faso
Tinta, Jule Kaïni; Zerbo, Mouhamed; Santoro, Fabrizio; … - 2024
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Tax awareness and fiscal workarounds in contemporary Kenya : reactions towards new taxation laws, and the need to renew the social contract
Magale, Eric Gwandega; Schmidt, Mario - 2024
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Tax knowledge and tax behaviour of individual taxpayers in South Africa : a scoping review
Matshona, Zanele; Sibanda, Mabutho; Phesa, Masibulele - In: International journal of economics and financial issues … 14 (2024) 5, pp. 299-316
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Trust in government and tax compliance in Indonesia and Malaysia : do ethics and tax amnesty matter?
Novita, Santi; Lasmana, Mienati Somya; Nor Azrina Bint … - In: International journal of economics and financial issues … 14 (2024) 6, pp. 10-22
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Design of partial population experiments with an application to spillovers in tax compliance
Cruces, Guillermo; Tortarolo, Dario; Vazquez-Bare, Gonzalo - 2024
We develop a framework to analyze partial population experiments, a generalization of the cluster experimental design where clusters are assigned to different treatment intensities. Our framework allows for heterogeneity in cluster sizes and outcome distributions. We study the large-sample...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015052805
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Toward a middle-income tax structure : a development perspective with a focus on Bangladesh
Ahsan, Syed Mainul - 2024
This paper, originally designed to focus on discovering a suitable tax structure that befits an aspiring LMIE as it advances toward the UMIE status. On reflection, it becomes evident that it is hard to meaningfully deliberate on the composition of taxes without focussing in equal measure on the...
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Acceptance of collective decisions : an experimental study using the mind game and scales of short-run affective state
Bischoff, Ivo; Nhat Luong; Madias, Konstantinos; … - 2024 - This version: May 15, 2024
We run an experiment on the impact of involvement and outcome favorability on the acceptance of collective decisions. It involves 763 students at the Poznan University of Economics and Management. The collective decision chooses one out of four projects to improve students' study conditions. We...
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Do we have the tools for achieving distributive tax justice?
Alm, James - 2024
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How do firms respond to riskbased tax audits?
Harju, Jarkko; Kotakorpi, Kaisa; Matikka, Tuomas; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014581536
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The fiscal contract up close : experimental evidence from Mexico City
Brockmeyer, Anne; Garfias, Francisco; Suárez Serrato, … - 2024
Can the provision of public goods strengthen the fiscal capacity of governments in developing countries and move them toward an equilibrium of widespread tax compliance? We present evidence of the impact of local public infrastructure on tax compliance, leveraging a large public investment...
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E-invoicing, tax audits and VAT compliance
Kotsogiannēs, Chrēstos; Salvadori, Luca; Karangwa, John; … - 2024 - This version: 24th July 2024
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Digital tax administration and tax compliance in Nigeria informal sector
Falana, Gbenga Ayodele; Dakhil, Mustafa Salih; Abbood, … - In: Economy, business & development : an international journal 5 (2024) 2, pp. 32-45
In an era characterized by growing globalization and increased fiscal oversight, tax compliance has become a significant concern for governments, businesses, and individuals globally (Bruce-Twum, 2023). This study seeks to examine the impact of digital tax administration on tax compliance within...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015327281
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Taxing high net worth individuals in Nigeria : preliminary insights and the case of Borno State
Occhiali, Giovanni; Kangave, Jalia; Khan, Hamza Ahmed - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014545431
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Building fiscal capacity with traditional political institutions : experimental and qualitative evidence from Sierra Leone
Grieco, Kevin - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014545483
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The impact of tax audits on compliance dynamics in a developing economy
Hidayat, Agus - 2024
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Gender and the tax compliance puzzle : does gender influence taxpayers' behaviour towards tax compliance? : evidence from Rwanda
Twesige, Daniel; Rutungwa, Eugene; Faustin, Gasheja; … - In: Cogent business & management 11 (2024) 1, pp. 1-19
This study analyzed whether gender is an important factor in explaining the behaviour of taxpayers towards tax compliance. The study extended the theory of planned bahaviour to establish the factors influencing the behaviour of taxpayers towards tax compliance across gender. Primary data was...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014529392
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Unearthing the mediating role of political affiliation in tax compliance determinants : new evidence from Ghana
Nyantakyi, George; Sarpong, Francis Atta; Asiedu, Faustina - In: Cogent business & management 11 (2024) 1, pp. 1-25
This study investigates the moderating role of political party affiliation in the relationship between tax knowledge, service quality, and tax compliance. The study gathered data from 450 respondents comprising informal sector traders within the Kejetia market through a structured questionnaire...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014530209
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Core tax administration system : the power and trust dimensions of slippery slope framework tax compliance model
Darmayasa, I Nyoman; Hardika, Nyoman Sentosa - In: Cogent business & management 11 (2024) 1, pp. 1-14
This research aims to understand whether the Core Tax Administration System (CTAS) will strengthen the power or the trust dimensions of the Slippery Slope Framework (SSF) tax compliance model. The research hypothesis is that the implementation of the CTAS will strengthen the power and the trust...
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Competitive strategies for corporate sustainability
Mustapha, Mohd Zulkhairi; Zarina Zakaria; Nurliana Md. Rahin - In: Foresight and STI governance : journal of the National … 17 (2023) 4, pp. 45-53
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Declaring income versus declaring taxes in tax compliance experiments : does the design of laboratory experiments affect the results?
Muehlbacher, Stephan; Hartmann, Andre; Kirchler, Erich; … - In: Economic and political studies : EPS 11 (2023) 3, pp. 334-349
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Perceptions of trust and power are associated with tax compliance : a cross-cultural study
Kogler, Christoph; Olsen, Jerome; Kirchler, Erich; … - In: Economic and political studies : EPS 11 (2023) 3, pp. 365-381
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Do household tax credits increase the demand for legally provided services?
Burgstaller, Lilith; Doerr, Annabelle; Necker, Sarah - 2023
We study the causal effects of household tax credits on the willingness to demand legally provided services using two survey experiments with 1.974 German homeowners. Participants choose between hypothetical offers of service providers and are randomly assigned to a policy scenario 1) without a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013489492
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Technology and tax : adoption and impacts of e-services in rwanda
Santoro, Fabrizio; Lees, Adrienne; Carreras, Marco; … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013542855
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Estimating tax gaps in Zambia : a bottom-up approach based on audit assessments
Adu-Ababio, Kwabena; Koivisto, Aliisa; Lungu, Eliya; … - 2023
Assessing tax gaps-the difference between the potential and actual taxes raised-plays a vital role in achieving positive domestic revenue objectives through improved and reformed taxation. This is particularly pertinent for growth outcomes in developing countries. This study uses a bottom-up...
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