An empirical examination of the influence of e-commerce on tax avoidance in Europe
Josep M. Argilés-Bosch, Antonio Somoza, Diego Ravenda, Josep García-Blandón
| Year of publication: |
2020
|
|---|---|
| Authors: | Argilés Bosch, Josep M. ; Somoza, Antonio ; Ravenda, Diego ; García Blandón, Josep |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 41.2020, p. 1-16
|
| Subject: | Tax avoidance | Tax aggressiveness | E-commerce | Electronic commerce | Retail industry | Europe | Electronic Commerce | Steuervermeidung | EU-Staaten | EU countries | Einzelhandel | Retail trade | Umsatzsteuer | Sales tax | Online-Handel | Online retailing | Europa |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intaccaudtax.2020.100339 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012488590