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Year of publication
Subject
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Steuerberatung 714 Tax consultancy 612 Deutschland 338 Germany 280 Wirtschaftsprüfung 116 Steuerrecht 115 Financial audit 108 USA 94 United States 90 Steuerberater 74 Tax law 70 Steuervermeidung 66 Tax avoidance 66 Steuermoral 65 Tax compliance 64 Theorie 63 Theory 63 Corporate taxation 46 Steuerberatungsbetrieb 46 Unternehmensbesteuerung 46 Steuerplanung 41 Tax planning 39 Unternehmensberatung 39 Consultancy services 29 KMU 29 SME 29 Einkommensteuer 27 Experiment 27 Income tax 27 Betriebswirtschaftliche Steuerlehre 26 Rechtsberatung 25 Berufsrecht 24 Finanzverwaltung 22 Legal profession 22 Rechtsberufe 22 Corporate tax management 21 Legal services 21 Steuererhebungsverfahren 21 Taxation procedure 21 Zeitschrift 21
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Online availability
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Undetermined 95 Free 85
Type of publication
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Book / Working Paper 373 Article 276 Journal 67
Type of publication (narrower categories)
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Article in journal 195 Aufsatz in Zeitschrift 195 Graue Literatur 69 Non-commercial literature 69 Aufsatz im Buch 68 Book section 68 Hochschulschrift 68 Thesis 49 Collection of articles of several authors 40 Sammelwerk 40 Konferenzschrift 36 Arbeitspapier 27 Working Paper 27 Bibliografie enthalten 24 Bibliography included 24 Conference proceedings 21 Ratgeber 20 Guidebook 17 Aufsatzsammlung 15 Dissertation u.a. Prüfungsschriften 13 Handbook 12 Handbuch 12 Festschrift 11 Case study 7 Fallstudie 7 Amtsdruckschrift 5 Government document 5 No longer published / No longer aquired 5 Statistik 5 Umfrage 5 Bibliografie 4 Lehrbuch 4 Nachschlagewerk 4 Reference book 4 Gesetz 3 Glossar enthalten 3 Glossary included 3 Law 3 Tabelle 3 Textbook 3
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Language
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German 418 English 278 Undetermined 10 French 5 Dutch 4 Italian 2 Danish 1 Polish 1 Russian 1
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Author
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Sorhage, Christoph 10 Cici, Gjergji 9 Kempf, Alexander 9 Rödder, Thomas 8 Spilker, Brian Clark 8 Bobek, Donna D. 7 Hageman, Amy M. 7 Herzig, Norbert 7 Piltz, Detlev J. 6 Rose, Gerd 6 Frecknall-Hughes, Jane 5 Hatfield, Richard C. 5 Hite, Peggy A. 5 Nerdinger, Friedemann W. 5 Omer, Thomas C. 5 Schäfer, Martina 5 Smith, L. Murphy 5 Bauer, Jörg 4 Blaufus, Kay 4 Cloyd, C. Bryan 4 Hebig, Michael 4 Hüttemann, Rainer 4 Krishnan, Gopal V. 4 Küting, Karlheinz 4 Nagel, Kurt 4 Roberts, Michael L. 4 Schieblon, Claudia 4 Siegel, Philip H. 4 Visvanathan, Gnanakumar 4 White, Richard A. 4 Wood, David A. 4 Armstrong, Robert 3 Bedard, Jean C. 3 Bertl, Romuald 3 Bieg, Hartmut 3 Brauner, Detlef Jürgen 3 Brete, Raik 3 Burton, Hughlene A. 3 Bustos, Sebastian 3 Doyle, Elaine 3
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Institution
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Bundessteuerberaterkammer 15 Fachinstitut der Steuerberater 8 Springer Fachmedien Wiesbaden 8 Deutsches Wissenschaftliches Institut der Steuerberater 6 Deutsches Steuerberaterinstitut 5 Deutscher Steuerberaterverband 4 OECD 4 Verlag Dr. Otto Schmidt 4 Deutsches Wissenschaftliches Steuerinstitut der Steuerberater und Steuerbevollmächtigten 3 Ernst & Young GmbH, Wirtschaftsprüfungsgesellschaft <Stuttgart> 3 Arbeitskreis für Steuerrecht <Köln> 2 Bundeshauptverband der Steuerberater 2 Datenverarbeitungsorganisation des Steuerberatenden Berufes in der Bundesrepublik Deutschland 2 Deutscher Steuerberaterkongress 2 Deutscher Steuerberaterkongress <31, 1993, Bremen> 2 Deutscher Steuerberaterkongress <36, 1998, Leipzig> 2 Deutscher Steuerberaterkongress <37, 1999, Berlin> 2 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 2 HLB Dr. Stückmann und Partner <Bielefeld> 2 IDW-Verlag 2 Institut Français des Conseils Fiscaux <Paris> 2 RP Richter & Partner <München> 2 Beratungsakzente Steuer, Recht, Köln, Streck, Mack, Schwedhelm GmbH 1 Berufsrechtstagung <2007, Berlin> 1 Berufsrechtstagung <2019, Berlin> 1 Books on Demand GmbH <Norderstedt> 1 Bundeskammer der Steuerbevollmächtigten 1 Bundesverband der Deutschen Volksbanken und Raiffeisenbanken 1 California Institute of Technology / Division of the Humanities and Social Sciences 1 Commissie ter Bestudering van Vertegenwoordiging in het Belastingrecht 1 Confédération Fiscale Européenne 1 Datenverarbeitungsorganisation der Steuerbevollmächtigten für die Angehörigen des Steuerberatenden Berufes 1 Deloitte & Touche Wirtschaftsprüfungsgesellschaft 1 Deregulierungskommission 1 Deutscher Steuerberaterkongress <29, 1991, Bonn> 1 Deutscher Steuerberaterkongress <30, 1992, Würzburg> 1 Deutscher Steuerberaterkongress <33, 1995, Dresden> 1 Deutscher Steuerberaterkongress <34, 1996, Stuttgart> 1 Deutscher Steuerberaterkongress <35, 1997, Travemünde> 1 Deutsches Wissenschaftliches Institut der Steuerberater / Symposium <2018, Berlin> 1
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Published in...
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The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 35 Advances in taxation 27 SpringerLink / Bücher 17 DWS-Schriftenreihe 8 Dissertationsreihe / Deutsches Steuerberaterinstitut e.V. 7 Der Betrieb 6 Journal of business ethics : JOBE 6 National tax journal 6 Steuer, Wirtschaft und Recht : SWR 6 Working paper / Centre for Financial Research 6 Risikomanagement der Finanzverwaltung - Herausforderungen für den Berufsstand der Steuerberater : Berufsrechtstagung des Deutschen Wissenschaftlichen Instituts der Steuerberater e. V. 2008 5 Steuerpraxis 5 Behavioral research in accounting 4 Betriebswirtschaftliche Steuerlehre und Steuerberatung : Gerd Rose zum 65. Geburtstag 4 Essentials 4 Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement 4 Forschungsergebnisse aus dem Revisionswesen und der betriebswirtschaftlichen Steuerlehre 4 Steuerliche Betriebswirtschaftslehre im Wandel : Reflexionen und Prespektiven ; Doktoranden überdenken ihre Forschungsergebnisse ; Festgabe zum 70. Geburtstag von Prof. em. Dr. Wilhelm H. Wacker 4 Advances in accounting behavioral research 3 Aktuelle Entwicklungsaspekte der Unternehmensbesteuerung : Festschrift für Wilhelm H. Wacker zum 75. Geburtstag 3 Berufsethik der Steuerberater : Berufsrechtstagung des Deutschen Wissenschaftlichen Instituts der Steuerberater e.V. 2007 3 Betriebs-Berater / Special : BB ; Zeitschrift für Recht und Wirtschaft 3 Betriebs-Berater : BB 3 Bilanz + Buchhaltung : die Zeitschrift für Rechnungswesen und Steuern 3 DATEV-Schriften 3 Der Rechts- und Steuerdienst : Kölner Schriftenreihe zeitnaher rechtswissenschaftl. Abhandlungen 3 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 3 Journal of accounting and public policy 3 Politik und Wirtschaft 3 Reihe: Steuer, Wirtschaft und Recht 3 Research on professional responsibility and ethics in accounting 3 Rostocker Beiträge zur Wirtschafts- und Organisationspsychologie 3 SEO-rapport 3 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF 3 Steuerberatung - Betriebsprüfung - Unternehmensbesteuerung : Schriften zur betriebswirtschaftlichen Steuerlehre 3 Steuerberatung, Betriebsprüfung, Unternehmensbesteuerung : Schriften zur betriebswirtschaftl. Steuerlehre 3 The journal of applied business research 3 Unternehmen und Steuern 3 Zeitschrift der Unternehmensberatung : ZUb 3 essentials 3
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Source
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ECONIS (ZBW) 645 USB Cologne (EcoSocSci) 70 Other ZBW resources 1
Showing 1 - 50 of 716
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The impact of joint provision of audit and tax services on the advice of tax professionals
Mescall, Devan; Schmidt, Regan N. - In: Journal of accounting and public policy 50 (2025), pp. 1-14
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Tax uncertainty and auditor-provided tax services : the impact of regulatory changes in the EU
Lynch, Dan; Pendl, Stefanie - 2024
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"The client can get caught out" : tax structure maintainability and the intricacies of tax planning aggressiveness
Mayer, Maryse; Gendron, Yves - In: Contemporary accounting research : the journal of the … 41 (2024) 4, pp. 2047-2074
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Accounting firm office size and tax aggressiveness
Fu, Yi; Lim, Youngdeok; Carson, Elizabeth - In: Accounting and finance 64 (2024) 1, pp. 1183-1219
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Tax advisors and tax aggressiveness : a bargaining model
Elitzur, Ramy; Yaari, Varda Lewinstein - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 1, pp. 160-180
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The race between tax enforcement and tax planning : evidence from a natural experiment in Chile
Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023
Profit shifting by multinational corporations is thought to reduce tax revenue around the world. While transfer pricing regulations are meant to curtail profit shifting, there have been rising concerns that a sophisticated tax advisory industry can limit their effectiveness. This paper provides...
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The race between tax enforcement and tax planning : evidence from a natural experiment in Chile
Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023
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Societal Norms in the Corporate Tax Practice : Tax Professionals’ Identity Perceptions and the Public Criticism of Corporate Tax Planning
Hutten, Elody; Goslinga, Sjoerd - 2023
The public criticism of corporate tax planning that emerged in the aftermath of the Global Financial Crisis reflects a changing societal norm about corporate tax planning. While a growing body of research suggests that societal norms influence personal income tax decisions, more research is...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014258035
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The Race between Tax Enforcement and Tax Planning : Evidence from a Natural Experiment in Chile
Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023
Profit shifting by multinational corporations is thought to reduce tax revenue around the world. While transfer pricing regulations are meant to curtail profit shifting, there have been rising concerns that a sophisticated tax advisory industry can limit their effectiveness. This paper provides...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014348092
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Arbeidsmarkt van jonge fiscalisten 2022
Graaf, Djoerd de; Eijkern, Iris van; Bisschop, Paul - 2022
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Do local tax preparers strengthen the influence of tax policy on individual behavior?
Madsen, Paul E.; Walton, Stephanie - 2022
One function of the tax code is to implement social policy, incentivizing members of the public to make decisions policymakers believe to be desirable. But the tax code is complex and acquiring and processing complex information is costly. In this study, we hypothesize that tax preparers serve...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013295425
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Can Ethics and Economic Incentives Mitigate Tax Preparers' Aggressive Judgments and Decisions?
Kim, Ki Wook; Shim, Taesup; Yoo, Ji Seon - 2022
We examine whether the personal attribute of ethics and an external economic incentive in the form of a standard tax preparation fee can mitigate tax preparers’ aggressive tax reporting behavior. Based on the results of a quasi-experiment involving tax preparers in Korea, we find that ethical...
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Regulation of intermediaries, including tax advisers, in the EU/member states and best practices from inside and outside the EU : study requested by the FISC Subcommittee
Mulligan, Emer; Bassey, Edidiong; De Widt, Dennis; … - Europäisches Parlament / Policy Department for … - 2022
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Rethinking Privilege for Tax Professionals : A Tax Policy Perspective
Singer, Samuel - 2022
In Canada, information exchanged between an accountant and a client, while confidential under professional codes of conduct, is not privileged unless it falls within limited common law exceptions. Some countries have legislated to extend limited privilege to accountants, but Canada has not yet...
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Shareholder perceptions of external tax advisors in corporate tax planning
Donohoe, Michael P.; Gale, Brian T.; Mayberry, Michael A. - In: Contemporary accounting research : the journal of the … 41 (2024) 2, pp. 1311-1345
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Do public disclosures of investments in tax planning attract monitoring by tax authorities?
Rapley, Eric T.; Sapkota, Pradeep; Stekelberg, James - In: Journal of accounting and public policy 46 (2024), pp. 1-20
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Seeking professional help : how paid preparers decrease tax compliance
DeBacker, Jason; Heim, Bradley T.; Anh Tran; Yuskavage, … - In: National tax journal 77 (2024) 2, pp. 229-261
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Can ethics and economic incentives mitigate tax preparers' aggressive judgements and decisions?
Kim, Ki Wook; Shim, Tae Sup; Yoo, Ji Seon - In: Applied economics 56 (2024) 13, pp. 1509-1525
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Mitigating Advocacy Bias : The Effect of the Reviewer Role on Tax Professional Judgment
Marshall, Mary E - 2021
This study examines the effect of the reviewer role on tax professionals’ advocacy bias. Prior research establishes the prevalence of advocacy bias and focuses on whether reviewers can detect preparers’ advocacy bias; however, this study examines whether the reviewer role influences tax...
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Impeded Knowledge Sharing between Auditors and Tax Professionals and Audit Outcomes
Gao, Bo - 2023
The benefits and costs of auditor-provided tax services (APTS) have been and continue to be a concern of regulators and the academic community. Numerous archival studies suggest that knowledge sharing is one mechanism through which APTS affects audit quality because of the valuable information...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014344714
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Unternehmen in der Krise : Pflichten, Risiken und Haftungsmöglichkeiten für Unternehmer und Berater : Steuerrecht, Strafrecht, Ordnungswidrigkeiten
Beckert, Manuela; Butenschön, Martina; Kielbassa, Leonard - 2023
Bereits im Vorfeld einer Insolvenz ergeben sich für Unternehmensorgane und deren steuerliche Beraterinnen und Berater Haftungsrisiken, insbesondere im Rahmen der Erstellung des Jahresabschlusses. Die steuerlichen Haftungsfolgen sowie die zivil-, straf- und berufsrechtlichen Risiken bei...
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Tax compliance costs for SMEs : a survey of tax professionals in Ghana
Bruce-Twum, Ernest; Schutte, Daniel; Dlamini, Banele - In: Theory, methodology, practice 19 (2023) 2, pp. 3-15
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Knowledge sharing in auditor-provided tax services : experiences of audit and tax personnel
Hux, Candice T.; Bedard, Jean C.; Noga, Tracy J. - In: The journal of the American Taxation Association : a … 45 (2023) 1, pp. 63-89
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The influence of tax authorities on the employment of tax practitioners : empirical evidence from a survey and interview study
Frecknall-Hughes, Jane; Gangl, Katharina; Hofmann, Eva; … - In: Journal of economic psychology : research in economic … 97 (2023), pp. 1-14
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Did the public company oversight board's restrictions on auditor-provided tax services reduce companies' tax avoidance?
Ahmed, Mahmoud - In: Afro-Asian Journal of Finance and Accounting : AAJFA 13 (2023) 1, pp. 1-21
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Reaction to ambiguity as a signal for tax reporting aggressiveness : evidence from German income tax return data
Kühne, Daniela - 2020
This study introduces and tests the applicability of a signal for individual tax reporting aggressiveness using German income tax return data. Tax aggressiveness is often defined as dealing with uncertainty - or more precisely: ambiguity - in an exploitative manner. In other words, firms and...
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Perceptions of Tax Compliance by SMEs and Tax Practitioners in New Zealand : A Divergent View?
Yong, Dr. Sue - 2020
Despite the economic importance of small and medium enterprises (SMEs), little is known about their tax compliance perceptions, which may influence their compliance behavior. This is particularly so in relation to comparing the tax perceptions of New Zealand SMEs and their tax practitioners....
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The Confidentiality of a Client’s Tax Return Information : Provisions Tax Preparers Must Remember
Rule, Caroline - 2020
Internal Revenue Code (IRC) section 7216 and its lengthy regulations govern when a tax return preparer may disclose or use a taxpayer's tax return information without first obtaining the taxpayer's consent. Because it is a federal crime to violate section 7216 and its regulations, CPAs should...
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Auditor-Provided Tax Services and Clients’ Tax Avoidance : Do Auditors Draw a Line in the Sand for Tax Advisory Services?
Nesbitt, Wayne L. - 2020
Recent incidences of audit failures and tax aggressiveness linked to non-audit services have called into question audit firms' compliance with current restrictions on the provision of aggressive tax planning to their clients. This study investigates whether U.S. audit firms comply with existing...
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Ninth Circuit Holds Sec. 6694(c) Deadline to Review Tax Preparer Penalties is Jurisdictional; Affirms Dismissal of Refund Action
Colella, Frank G. - 2020
The Ninth Circuit, in Taylor v. Commissioner, affirmed the district court's dismissal of a tax preparer's refund action that sought review of preparer penalties assessed for the understatements of his clients' tax liabilities. The district court held that the taxpayer's failure to timely comply...
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Loving is Affirmed : IRS Lacked Authority to Regulate Tax Preparers
Colella, Frank G. - 2020
This article examines the factual background of Loving v. IRS, the invalidated return preparer regulations, and the statute that the IRS relied on as authority. It reviews the district and circuit court opinions and discusses the options available to the IRS to regulate the tax return...
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The effect of computerized tax services in improving tax performance moderated by governance
Maswadeh, Sanaa Nazami; Hanandeh, Tariq Samih - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 12, pp. 1167-1174
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Objektiv erfasste Wirkungen der Digitalisierung auf die Arbeit wissensintensiver Dienstleister : eine Untersuchung von Arbeitsplätzen in Steuerberatungskanzleien anhand des TAG-MA
Traum, Anne; Hummert, Henning; Görs, Philipp K.; … - 2020
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Tax professionals' role and ethics during a period of economic crisis in a small European country
Pazarskis, Michail; Karakitsiou, Athanasia; Koutoupis, … - In: Journal of accounting & management information systems … 19 (2020) 4, pp. 734-758
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Effect of auditor's simultaneous audit and tax services and tax-service fee on firm value : Korea's evidence
Kwak, Jae-Woo; Park, Myeong-Jun - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 7, pp. 219-228
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Implicit Attitudes and U.S. Tax Professionals’ Reliance on Offshore Tax Professionals’ Recommendations
Spilker, Brian Clark - 2020
Large accounting firms offshore a significant amount of tax work to professionals in India. Prior research suggests that individuals can have negative implicit attitudes toward people from different nationalities and that negative implicit attitudes can have undesired consequences. In this...
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Paid Tax Preparers, Used Car Dealers, Refund Anticipation Loans, and the Earned Income Tax Credit : The Need to Regulate Tax Return Preparers and Provide More Free Alternatives
Cords, Danshera - 2019
In 2004 more than 60 percent of all taxpayers used paid tax preparers. The percentage of taxpayers using paid preparers increased to about 73 percent for taxpayers claiming the Earned Income Tax Credit ("EITC") in 2006. Because most taxpayers use paid tax preparers there should be some means by...
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Impact of Tax Advisors and Corrupt Tax Auditors on Taxpayer Compliance
Trivedi, Viswanath - 2019
We examine the impact on taxpayer compliance of corrupt auditors seeking bribes in the form of a percentage of taxes payable. The first experiment examines a setting where a taxpayer can choose to report higher income in the presence of a corrupt auditor to reduce the bribe on the under-reported...
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Financial statement aggressiveness related to tax accounts and tax-related accounting misstatements
Burton, Hughlene A.; Tanyi, Paul N. - In: Accounting and the public interest 19 (2019) 1, pp. 83-112
In this study, we examine two questions: (1) whether financial statement aggressiveness related to tax accounts is associated with the likelihood of having tax-related misstatements in the financial statements, and (2) whether the disclosure of the need to restate prior years' financial...
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Studien zur Validierung der Skala zur Erfassung des organisationalen Digitalisierungsgrades (ODG)
Görs, Philipp K.; Hummert, Henning; Traum, Anne; … - 2019
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Wirtschaftsprüfungs- und Steuerberatungsgesellschaften : Fakten und Informationen für Berufseinsteiger und Young Professionals
Berlin : Edition Wissenschaft & Praxis; 2004-2020: … - [1.]2004; 2.2005-19., überarbeitete Auflage (2022)
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Kompetenzen von Mitarbeiterinnen und Mitarbeitern in der digitalisierten Arbeitswelt : Analysen und Handlungsempfehlungen am Beispiel der Steuerberatungsbranche
Moukouli, Virginia (ed.); Nerdinger, Friedemann W. (ed.);  … - 2022
Arbeitspsychologische Analysen Organisations- und führungstheoretische Analysen -- Kompetenzentwicklung für Tätigkeiten in digitalisierten Arbeitsprozessen -- Berufliche Bildung in der Digitalisierung -- Anwendung des KODIMA-Ansatzes -- Praxisempfehlungen.
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Der Steuerberater als Unternehmer : 48 Effektivitätsimpulse für Kanzleiinhaber
Lang, Thomas - 2022
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Kompetenzen von Mitarbeiterinnen und Mitarbeitern in der digitalisierten Arbeitswelt : Analysen und Handlungsempfehlungen am Beispiel der Steuerberatungsbranche
Moukouli, Virginia (ed.); Nerdinger, Friedemann W. (ed.);  … - 2022
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Law firms as tax planning service providers
Acito, Andrew A.; Nessa, Michelle - In: The accounting review : a publication of the American … 97 (2022) 4, pp. 1-26
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Grundsteuerreform 2025 : Kurzfristiger Handlungsbedarf und Tipps zum praktischen Vorgehen
Gerke, Teresa; Liese, Paul - 2022
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The influence of Hofstede's cultural dimension on tax compliance behaviour of tax practitioners
Rohaida Seno; Hafiza Aishah Hashim; Roshaiza Taha; … - In: Asian review of accounting 30 (2022) 1, pp. 77-96
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013164286
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Arbeidsmarkt van jonge fiscalisten 2018
Graaf, Djoerd de; Zwetsloot, Jelle - 2018
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011872263
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Entwicklung von Skalen zur Erfassung des organisationalen bzw. arbeitsplatzbezogenen Digitalisierungsgrades (ODG/ADG-Skala) in Steuerberatungskanzleien
Müller, Christoph; Hummert, Henning; Traum, Anne; … - 2018
Unternehmen aller Branchen stehen vor dem Hintergrund der fortschreitenden Digitalisierung neuen Herausforderungen gegenüber. Die von der so verstandenen Digitalisierung ausgelösten Veränderungen betreffen insbesondere den Dienstleistungssektor, in dem das Handeln der Beschäftigten in hohem...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012302327
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Making tax havens work : the necessity of tax professionalism
Stuebs, Martin T.; Whiteaker-Poe, Helen Janie - In: Accounting and the public interest 18 (2018) 1, pp. 53-80
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011978758
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