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...

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...

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....

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...

The workshop aimed to explore adaptive IT solutions for enhancing digital tax administration in fragile and conflict-affected states, focusing on modernizing tax systems, improving revenue collection, promoting transparency, and reducing corruption through digitalization strategies

This report provides a summary of guidance provided to State Taxation Administration officials on ways to advance risk management for large taxpayers. Building from previous FAD guidance, this report focused on enhancing risk management, and governance and accountability

The Islamic Republic of Mauritania will soon commence gas production through the Grand Tortue Ahmeyim, a major natural gas development situated offshore between Mauritania and Senegal. This mission assessed the current situation of the management of the hydrocarbon tax revenues and provided...

The objective of this note is to summarize the role of behavioral science in tax compliance and tax administration, elaborating on a previous note outlining the World Bank's past work in this area (Dalton et al., 2021). This note will provide an overview of a behaviorally informed approach to...

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,...

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...

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...

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...

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,...

This paper explores the governance effect of tax administration digitization on corporate tax avoidance. Using data from 2,032 firms publicly listed in China during 2010 and 2020, our paper is among the first to report that the development of digital technologies such as big data and cloud...

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...

This paper explores the Taxation system in the Republic of Kosovo. It researches the need and reasons for the optimal taxation system that the Republic of Kosovo should develop as part of the proposed Taxation reform (based on recommendation). The Republic of Kosovo is the newest country in...

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...

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...

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...

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...

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...

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...

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...

The performance of tax administrations (TAs) is usually described as their capacity to complete activities with the minimum of resources engaged. Accordingly, tax administration performance is a multifaceted phenomenon, and measuring and benchmarking its performance against other countries or...

The document collection focuses on the implementation of GovTech solutions in a small country with a strategic location, aiming to improve its customs administration system. The country heavily relies on international trade, particularly as a corridor for neighboring landlocked nations. Despite...

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...