Effects of electronic cash registers on reported revenue
Per Engström, Johannes Hagen, Alireza Khoshghadam, Andrea Schneider
| Year of publication: |
2025
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|---|---|
| Authors: | Engström, Per ; Hagen, Johannes ; Khoshghadam, Alireza ; Schneider, Andrea |
| Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 32.2025, 2, p. 566-594
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| Subject: | Electronic cash register | Regulatory change | Small business | Tax compliance | Tax enforcement | Steuermoral | KMU | SME | Unternehmensbesteuerung | Corporate taxation | Steuervermeidung | Tax avoidance | Steuererhebungsverfahren | Taxation procedure | Finanzverwaltung | Fiscal administration |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s10797-024-09844-x [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015466840