EconBiz - Find Economic Literature
    • Logout
    • Change account settings
  • A-Z
  • Beta
  • About EconBiz
  • News
  • Thesaurus (STW)
  • Academic Skills
  • Help
  •  My account 
    • Logout
    • Change account settings
  • Login
EconBiz - Find Economic Literature
Publications Events
Search options
Advanced Search history
My EconBiz
Favorites Loans Reservations Fines
    You are here:
  • Home
  • Search: subject_exact:"Finanzverwaltung"
Narrow search

Narrow search

Year of publication
Subject
All
Finanzverwaltung 3,830 Fiscal administration 3,301 Steuer 881 Tax 857 International cooperation 769 Internationale Zusammenarbeit 769 Steuererhebungsverfahren 417 Taxation procedure 417 Steuermoral 392 Tax compliance 391 Steuerpolitik 284 Deutschland 280 Tax policy 269 Steuervermeidung 268 Tax avoidance 266 Steuereinnahmen 262 Tax revenue 261 Steuerrecht 246 Theorie 238 Theory 235 Steuersystem 221 Einkommensteuer 190 Income tax 182 USA 180 United States 174 Germany 171 Criminal tax law 166 Steuerstrafrecht 166 Welt 159 World 159 Tax system 148 Steuerreform 141 Tax reform 138 Entwicklungsländer 135 Öffentliche Verwaltung 131 Tax law 129 Umsatzsteuer 127 Developing countries 125 Sales tax 124 Verwaltungsreform 116
more ... less ...
Online availability
All
Free 929 Undetermined 924 CC license 52
Type of publication
All
Book / Working Paper 2,698 Article 1,060 Journal 72
Type of publication (narrower categories)
All
Graue Literatur 931 Non-commercial literature 931 Article in journal 666 Aufsatz in Zeitschrift 666 Working Paper 344 Arbeitspapier 327 Amtsdruckschrift 245 Government document 245 Aufsatz im Buch 157 Book section 157 Collection of articles of several authors 89 Sammelwerk 89 Hochschulschrift 86 Konferenzschrift 54 Thesis 46 Conference proceedings 40 Aufsatzsammlung 28 No longer published / No longer aquired 22 Statistik 21 Bibliografie enthalten 17 Bibliography included 17 Advisory report 13 Annual report 13 Gutachten 13 Jahresbericht 13 Conference paper 12 Konferenzbeitrag 12 Lehrbuch 12 Statistics 12 Textbook 12 Case study 9 Fallstudie 9 Article 7 Bericht 7 Handbook 7 Handbuch 7 Dissertation u.a. Prüfungsschriften 6 Festschrift 6 Mehrbändiges Werk 6 Multi-volume publication 6
more ... less ...
Language
All
English 2,928 German 349 Undetermined 268 French 75 Russian 75 Spanish 43 Italian 24 Polish 14 Portuguese 12 Ukrainian 12 Swedish 11 Danish 9 Dutch 8 Hungarian 6 Croatian 5 Serbian 4 Bulgarian 3 Finnish 2 Hindi 2 Norwegian 2 Modern Greek (1453-) 1 Latin 1 Multiple languages 1 Slovenian 1
more ... less ...
Author
All
Slemrod, Joel 26 Alm, James 23 Bird, Richard M. 15 Frey, Bruno S. 15 Keen, Michael 14 Rettig, Charles P. 14 D'Ascenzo, Michael 13 Santoro, Fabrizio 13 Townsend, John A. 12 Salvadori, Luca 11 Esteller-Moré, Alejandro 10 Feld, Lars P. 10 Awasthi, Rajul 9 Montagnat-Rentier, Gilles 9 Silvani, Carlos 9 Brondolo, John 8 Cotton, Margaret 8 Cui, Wei 8 De Wulf, Luc 8 Gavin, Elizabeth 8 Mascagni, Giulia 8 Baretti, Christian 7 Crandall, William Joseph 7 Dark, Gregory 7 Das-Gupta, Arindam 7 Eichfelder, Sebastian 7 Epstein, Gil S. 7 Fisman, Raymond 7 Gang, Ira N. 7 Hoy, Christopher 7 Kidd, Maureen 7 Kirchler, Erich 7 Kosikowski, Cezary 7 Ligthart, Jenny E. 7 Martinez-Vazquez, Jorge 7 Moustakerski, Peter 7 Okunogbe, Oyebola 7 Pommerehne, Werner W. 7 Strobel, Caroline D. 7 Tanzi, Vito 7
more ... less ...
Institution
All
OECD 803 Organisation for Economic Co-operation and Development 30 USA / General Accounting Office 23 Internationaler Währungsfonds 21 International Monetary Fund / Fiscal Affairs Dept 12 Asian Development Bank 10 World Bank 10 Australien / Taxation Office 9 Europäische Kommission 9 National Bureau of Economic Research 9 International Monetary Fund 8 Deutschland / Bundesministerium der Finanzen 7 Europäische Kommission / Europäisches Amt für Betrugsbekämpfung 7 Internationaler Währungsfonds / Fiscal Affairs Department 7 World Customs Organization 6 Australien / Auditor General 5 European Commission / Directorate-General for Taxation and Customs Union 5 Gosudarstvennyj Universitet Upravlenija <Moskau> 5 Großbritannien / Board of Inland Revenue 5 Harvard Law School / International Tax Program 5 Internationale Vereinigung für Steuerrecht 5 USA / Congress / Senate / Committee on Finance 5 Weltbank 5 Bureau of the Budget 4 Deutschland <Bundesrepublik> / Bundesminister der Finanzen 4 Europarat 4 Inter-American Center of Tax Administrations 4 Kanada 4 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 4 Schweden / Riksgälden 4 Schweden / Riksgäldskontoret 4 World Bank Group 4 Canadian Tax Foundation 3 Europäische Kommission / Generaldirektion Steuern und Zollunion 3 Grossbritannien / Treasury 3 Großbritannien / Comptroller and Auditor General 3 Inter-American Center of Tax Administrators 3 Italien / Agenzia delle dogane e dei monopoli 3 USA / Congress / House of Representatives / Committee on Ways and Means / Subcommittee on Trade 3 United States / Congress / House / Committee on Ways and Means 3
more ... less ...
Published in...
All
Global Forum on Transparency and Exchange of Information for Tax Purposes 429 Global forum on transparency and exchange of information for tax purposes 242 Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews 37 IMF working papers 32 Technical notes and manuals / International Monetary Fund 31 National tax journal 23 IMF country report 22 Audit report / The Auditor-General 21 Finansy SSSR / Ministerstvo Finansov SSSR : ežemesjačnyj teoretičeskij i naučno-praktičeskij žurnal 21 ICTD working paper 20 World Bank E-Library Archive 20 International tax and public finance 19 Policy research working paper : WPS 17 Working paper 16 Public budgeting & finance 15 Working paper / World Institute for Development Economics Research 15 CESifo working papers 14 IMF working paper 14 Journal of public economics 14 Finanse 13 Tax administration in the 21st century : [the Fourth International Conference on Tax Administration to be held by ATAX] 13 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 12 IMF Staff Country Reports 12 Advances in taxation 11 World Bank Policy Research Working Paper 11 IMF Working Paper 10 Policy Research Working Paper 10 Working paper / International Studies Program, Georgia State University 10 Working paper / National Bureau of Economic Research, Inc. 10 NBER working paper series 9 OECD Policy Responses to Coronavirus (COVID-19) 9 Statens offentliga utredningar : SOU 9 FinanzArchiv : European journal of public finance 8 Kom / Kommission der Europäischen Gemeinschaften 8 NBER Working Paper 8 Public finance 8 Revue française de finances publiques : RFFP 8 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 8 Technical Notes and Manuals 8 The journal of corporate accounting & finance 8
more ... less ...
Source
All
ECONIS (ZBW) 3,758 USB Cologne (EcoSocSci) 33 EconStor 27 RePEc 6 USB Cologne (business full texts) 3 ArchiDok 3
Showing 1 - 50 of 3,830
Cover Image
Corporate tax planning and enforcement
Dyck, Daniel - 2025
This study investigates how strategic interactions between corporate tax planning and tax enforcement are affected by two policy instruments: strengthening tax enforcement by increasing the number of specialized enforcement staff and improving tax audit technologies. I employ an economic model...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337403
Saved in:
Cover Image
Compliance with Base Erosion and Profit Shifting Action 13 : insights from tax consultants and tax officials
Roggeman, Annelies; Aro-Sati, Leila; Verleyen, Isabelle - In: European research on management and business economics 31 (2025) 1, pp. 1-12
To combat firms exploiting transfer pricing as a tool for tax avoidance, the Organisation for Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit Shifting Action 13 (BEPS 13), enhancing tax transparency and the exchange of information with tax authorities....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015410546
Saved in:
Cover Image
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
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015373765
Saved in:
Cover Image
Tax-related human capital : evidence from financial reporting aggressiveness of boards with tax officer directors in China
Huang, Yong; Chan, Kam C.; Zhao, Chunxiang - In: China journal of accounting research : CJAR 18 (2025) 1, pp. 1-28
We investigate the impact of tax-related human capital (THC) on corporate financial reporting aggressiveness. Using the presence of former or current tax officers from tax authorities on a firm's board of directors as a proxy for THC, we find that firms with tax officer directors report their...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015374241
Saved in:
Cover Image
Republic of Kosovo : Technical Assistance Report-25 Years of Tax Administration: Progress Review and a Roadmap for Continued Success
International Monetary Fund / Fiscal Affairs Dept - 2025
IMF Fiscal Affairs Department mission reviewed Kosovo's tax administration progress, highlighting achievements in increased revenue collection and compliance risk management. Recommendations for further improvement include focusing on digital transformation, enhancing human resource capacity,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015328105
Saved in:
Cover Image
Teach to comply? : evidence from a taxpayer education program in Rwanda
Mascagni, Giulia; Santoro, Fabrizio; Mukama, Denis - In: International tax and public finance 32 (2025) 1, pp. 120-162
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330674
Saved in:
Cover Image
Assessing Scottish tax strategy and policy
Adam, Stuart; Phillips, David - 2025
The Scottish Government has a range of tax powers at its disposal, which it has used in recent years to forge an increasingly distinct tax policy from the rest of the UK. In its 2025-26 Budget, the Scottish Government made a number of tax policy changes, including to income tax, business rates,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015331215
Saved in:
Cover Image
Support from the Economic Commission for Africa for increasing tax revenues in the Sudan
Vereinte Nationen / Wirtschaftskommission für Afrika - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015331267
Saved in:
Cover Image
Evolution of Greek tax system
Asimakopoulos, Panagiotis - 2025
The aim of this paper is to provide a legal documentation that is conducted under a thorough review of tax legislation and create a dataset, consisting of 120 laws that brought significant changes in the vast majority of categories of taxes in Greece from 1974 to 2018. It is noteworthy that a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015413539
Saved in:
Cover Image
Zolljahresstatistik 2024
Deutschland / Generalzolldirektion - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015415753
Saved in:
Cover Image
Guidelines for the appraisal of tax incentives in Madagascar
Jenkins, Glenn P.; Miklyaev, Mikhail; Sokhanvar, Amin - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015404967
Saved in:
Cover Image
Differential bunching impacts across the income distribution : evidence from tax administrative data
Adu-Ababio, Kwabena; Bryson, Samuel; Mwale, Evaristo; … - In: The European journal of development research 37 (2025) 1, pp. 152-188
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015193257
Saved in:
Cover Image
Tax audits and their effects on tax compliance
Beer, Sebastian; Erard, Brian; Kasper, Matthias; … - In: econPol Forum : a bi-monthly journal on European … 26 (2025) 1, pp. 41-44
Tax administrations increasingly use audits via mail (correspondence audits) to audit taxpayers. Correspondence audits are cheaper than face-to-face audits but their effects on compliance are unclear. We investigate the effects of correspondence and face-to-face audits on post-audit tax...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015193688
Saved in:
Cover Image
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
Saved in:
Cover Image
Tax compliance strategies and revenue generation in Nigeria
In: Economy, business & development : an international journal 6 (2025) 1, pp. 1-18
Tax revenue generation is crucial for economic management and development in both developed and developing countries, as it supports public services, infrastructure, and social programs, thus fostering sustainable development and economic stability. This study aims to investigate the effect of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015327201
Saved in:
Cover Image
Tax administration informatization, financial tightened regulation, and firm productivity : A quasi-natural experiment based on the "Golden Tax Phase III project2
Cheng, Jiandong - In: International review of economics & finance : IREF 98 (2025), pp. 1-10
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333039
Saved in:
Cover Image
Optimizing tax compliance : understanding the link between company tax administration and tax avoidance (a survey of public companies in Indonesia, Malaysia, Singapore, and Thailand for the 2022-2023 period)
Pratama, Arie; Kamaruzzaman Muhammad - In: Economies : open access journal 13 (2025) 6, pp. 1-30
Tax compliance remains a critical issue in corporate taxation research, particularly in understanding the causal link between the administration of corporate tax and tax avoidance. This study investigates the potential simultaneous relationship between the two by analyzing 277 listed firms...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015441095
Saved in:
Cover Image
Veränderungen im Zollwesen und Auswirkungen auf Postunternehmen und Onlinehandel
Niederprüm, Antonia; Stuck, Jana - 2024
Chinesische Onlineplattformen wie AliExpress, Shein und Temu versenden einen Großteil ihrer Waren als Einzelsendungen per Luftfracht direkt aus China an europäische Kundinnen und Kunden. Dies hat zu einem starken Anstieg der grenzüberschreitenden ECommerce-Pakete nach Europa geführt, die von...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015084764
Saved in:
Cover Image
Finding the missing stone : mobile money and the quality of tax policy and administration
Apeti, Ablam Estel; Edoh, Eyah Denise - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014464467
Saved in:
Cover Image
Tax Administration : Essential Analytics for Compliance Risk Management
Aslett, Joshua - 2024
This technical note introduces analytics for compliance risk management in tax administration. Together with its accompanying toolkit, the note is intended as a starter kit to support capacity development in compliance planning, risk, and intelligence groups. Developed primarily for emerging...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015058936
Saved in:
Cover Image
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
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015085297
Saved in:
Cover Image
Does big data tax administration expand bank credit loans?
Li, Xinwu; Ling, Zixi; Li, Zhe; Zhu, Liyi - In: China journal of accounting research : CJAR 17 (2024) 3, pp. 1-17
The application of big data technology to global tax management is becoming increasingly widespread. China has been implementing increasingly mature technologies for tax governance using big data systems in recent years. By collecting data through web scraping on the earliest implementation...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015051142
Saved in:
Cover Image
The impact of big data tax administration on corporate ESG - a quasi-natural experiment based on Golden Tax Project III
Luo, Jingbo; Xu, Jiayi - In: China journal of accounting research : CJAR 17 (2024) 3, pp. 1-31
Environmental, social and governance (ESG) practices are pivotal to global sustainability yet face challenges. Based on the implementation of Golden Tax Project III, we find that big data tax administration decreases corporate ESG performance. Mechanism tests indicate that Golden Tax Project III...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015051149
Saved in:
Cover Image
The effect of digitalized tax administration on stock price crash risk : a natural experiment in China
Wang, Deli; Shi, Yaya; Li, Qian - In: Research in international business and finance 69 (2024), pp. 1-20
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015052239
Saved in:
Cover Image
The taxing challenges of the state : unveiling the role of fiscal & administrative capacity in development
Muñoz-Sobrado, Esteban; Piolatto, Amedeo; Zerbini, Antoine - 2024 - Version March 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014567021
Saved in:
Cover Image
A toss up? : comparing tax revenues from the amount a and digital service tax regimes for developing countries
Starkov, Vladimir; Jin, Alexis - 2024
In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014575579
Saved in:
Cover Image
The government's record on tax 2010-24
Adam, Stuart; Miller, Helen; Upton, Bobbie - 2024
This report gives a high-level overview of tax policy across the period 2010 to 2024. An appendix summarises the main tax policy changes. There are some clear distinctions between the governments before 2019 (including the coalition government of 2010-15) and the governments from 2019. Most...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014552654
Saved in:
Cover Image
Herding, taxpayer's rent seeking and endemic corruption
Epstein, Gil S.; Gang, Ira N. - In: Journal of economic behavior & organization 217 (2024), pp. 533-546
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014552755
Saved in:
Cover Image
Analysis of the impact of tax administration on the balance of the state budget in the context of the country's economic development
Nessipbay, Olzhas; Tagabay, Bekbolat; Serikova, Madina; … - In: Montenegrin journal of economics 20 (2024) 3, pp. 235-246
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015149404
Saved in:
Cover Image
Veränderungen im Zollwesen und Auswirkungen auf Postunternehmen und Onlinehandel
Niederprüm, Antonia; Stuck, Jana - 2024
Chinesische Onlineplattformen wie AliExpress, Shein und Temu versenden einen Großteil ihrer Waren als Einzelsendungen per Luftfracht direkt aus China an europäische Kundinnen und Kunden. Dies hat zu einem starken Anstieg der grenzüberschreitenden ECommerce-Pakete nach Europa geführt, die von...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015081295
Saved in:
Cover Image
Digitalisation of Pakistan's tax system : pathway for enhancing tax efficiency and compliance : final report
Naseer, Shaheen; Sundaram, Anudhii; Younas, Zulfiqar - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358371
Saved in:
Cover Image
Understanding Artificial Intelligence in Tax and Customs Administration
Aslett, Joshua - 2024
This technical note provides an overview of current thinking on artificial intelligence (AI) in tax and customs administration. Written primarily for senior officials, the intent of the note is to provide an awareness of AI that can help inform decision making and planning. The note opens with...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015328418
Saved in:
Cover Image
Nudging for tax compliance
Antinyan, Armenak; Asatryan, Zareh - In: econPol Forum : a bi-monthly journal on European … 25 (2024) 6, pp. 41-44
Governments around the world increasingly use nudges to improve tax collection. Our meta-analysis evaluates the evidence gained from around 70 recent randomized trials. We find that simple reminders, tax morale, and deterrence nudges all increase tax compliance. The effectiveness of these...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015175344
Saved in:
Cover Image
Sex-disaggregating Tax Administrative Data
Gamboa, Luis Fernando; Komatsu, Hitomi; Reyes, Luis Carlos - 2024
This Knowledge Note aims to document National Tax and Customs Authority's (DIAN's) experience in sex-disaggregating income taxpayer data and provide examples of the use of disaggregated data for policy analysis. It offers lessons for other revenue authorities and government agencies planning to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015179234
Saved in:
Cover Image
Increasing tax collections by local governments in developing countries by improving tax compliance
Alm, James; Farooq, Zehra - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015184809
Saved in:
Cover Image
E-invoicing, tax audits and VAT compliance
Kotsogiannēs, Chrēstos; Salvadori, Luca; Karangwa, John; … - 2024 - This version: 24th July 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015047982
Saved in:
Cover Image
Customs taxation in Ukraine : efficiency of administration and directions for improvement
Shtuler, Iryna; Ierokhin, Sergii; Braslavets, Oleksii; … - In: Economic forum 14 (2024) 3, pp. 61-72
Ukraine's current state of customs payments administration is undergoing transformations influenced by internal and external factors. However, customs taxation remains a significant fiscal tool that contributes to the accumulation of funds in national and local budgets. This study aimed to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015402787
Saved in:
Cover Image
Unraveling the paradox of anticorruption messaging : experimental evidence from a tax administration reform
Ajzenman, Nicolas; Ardanaz, Martin; Cruces, Guillermo; … - 2024
Recent literature highlights a paradox in corruption prevention messaging: instead of reducing tolerance for corruption, such campaigns can inadvertently intensify it by priming the existence of corruption while failing to diminish citizens beliefs about government misbehavior. Building on...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014534715
Saved in:
Cover Image
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
Saved in:
Cover Image
How will central bank digital currencies (CBDCs) influence tax administration in developing countries?
Arewa, Moyo; Scarpini, Celeste; Megersa, Kelbesa Abdisa; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014545482
Saved in:
Cover Image
Can rural property tax generate revenue? : a simple accounting exercise in Sierra Leone
Grieco, Kevin - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014531773
Saved in:
Cover Image
Evaluating compliance gains of expanding tax enforcement
Løyland, Knut; Raaum, Oddbjørn; Torsvik, Gaute; … - In: Economica 91 (2024) 361, pp. 142-162
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014438584
Saved in:
Cover Image
The taxing challenges of the state : unveiling the role of fiscal & administrative capacity in development
Muñoz-Sobrado, Esteban; Piolatto, Amedeo; Zerbini, Antoine - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014514892
Saved in:
Cover Image
Revenue Administration Handbook
Junquera-Varela, Raul Felix - 2024
Revenue Administration Handbook provides a comprehensive overview of the structure and management of tax and customs administrations, covering topics such as tax policy design considerations that impact tax administration, institutional setup and strategic planning, analyticalcapacities and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014516803
Saved in:
Cover Image
Haiti : Strengthening Customs Administration in an Insecure Environment
World Bank Group - 2024
This report is motivated by three primary factors. First, customs administrations tend to continue to operate in crisis situations, contrary to other government services. Moreover, customs taxation is the simplest tax instrument to enforce during security crisis periods because it concerns...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014582041
Saved in:
Cover Image
Increasing domestic resource mobilization through the digitalization of tax administrations in Asia and the Pacific : progress, challenges, and opportunities
Isgut, Alberto E.; Pellegrino, Alfonso - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014582336
Saved in:
Cover Image
Information sharing between tax and statutory auditors : implications for tax audit efficiency
Blaufus, Kay; Schöndube, Jens Robert; Wielenberg, Stefan - In: The European accounting review 33 (2024) 2, pp. 545-568
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014584351
Saved in:
Cover Image
The price of simplicity : skewed and regressive taxation in Accra's informal sector
Anyidoho, Nana Akua; Gallien, Max; Rogan, Michael; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014631912
Saved in:
Cover Image
Reciprocal relationship between taxpayer's compliance and governance quality
Masri, Indah; Chasbiandani, Tryas; Rasyid, Diandra Kamila; … - In: International journal of economics and financial issues … 14 (2024) 4, pp. 131-137
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014632016
Saved in:
Cover Image
Determinant analysis of land and building taxpayers' compliance and happiness in East Lombok Regency
Astini, Yuli; Budhi, Made Kembar Sri; Utama, I Made Suyana - In: Contemporary economics 18 (2024) 2, pp. 223-247
Local taxes are one of the local government's resource revenue in creating happiness. This study aims to ana- lyze the influence of Good Governance Implementation, Tax Literacy, Demographic Factors, and Motivation on Land and Building Taxpayers' Compliance and Happiness in East Lombok Regency...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014635483
Saved in:
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • Next
  • Last
A service of the
zbw
  • Sitemap
  • Plain language
  • Accessibility
  • Contact us
  • Imprint
  • Privacy

Loading...