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subject:"Steuerstrafrecht"
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Search: subject_exact:"Umsatzbesteuerung"
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Steuerstrafrecht
Umsatzsteuer
551
Sales tax
544
Steuerreform
109
Tax reform
109
Steuerpolitik
66
Tax policy
65
EU countries
63
EU-Staaten
63
Theorie
63
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63
VAT
62
China
59
Steuerwirkung
58
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58
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57
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57
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53
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53
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44
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44
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44
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43
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41
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41
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40
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39
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39
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39
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37
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37
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37
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35
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31
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31
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28
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27
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27
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27
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3
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3
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24
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13
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Fox, William F.
2
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2
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1
Achatz, Markus
1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
Li, Lixing
1
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1
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1
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1
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10
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2
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2
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2
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2
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1
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1
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ECONIS (ZBW)
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1
Strategic or confused firms? : evidence from "missing" transactions in Uganda
Almunia, Miguel
;
Hjort, Jonas
;
Knebelmann, Justine
; …
- In:
The review of economics and statistics
106
(
2024
)
1
,
pp. 256-265
Persistent link: https://www.econbiz.de/10014517404
Saved in:
2
Income tax credits for consumer services : a tool for tackling VAT evasion?
Büttner, Thiess
;
Madzharova, Boryana
;
Zaddach, …
- In:
Journal of public economics
220
(
2023
),
pp. 1-22
Persistent link: https://www.econbiz.de/10014301785
Saved in:
3
An investigation of the influencing factors of value added tax collection effectiveness in EU Member States
Králik, Lóránd
;
Szász, Erzsébet
- In:
Acta oeconomica : periodical of the Hungarian Academy …
73
(
2023
)
4
,
pp. 505-517
Persistent link: https://www.econbiz.de/10014476537
Saved in:
4
Card or cash? : evidence regarding consumers' cooperative value-added tax compliance
Kim, YoungRok
;
Wan, Hongyu
;
Kang, Minjo
- In:
Asian economic journal : journal of the East Asian …
36
(
2022
)
3
,
pp. 337-359
Persistent link: https://www.econbiz.de/10013464509
Saved in:
5
Statutory incidence and sales tax compliance : evidence from Wayfair
Fox, William F.
;
Hargaden, Enda Patrick
;
Luna, LeAnn
- In:
Journal of public economics
213
(
2022
),
pp. 1-22
Persistent link: https://www.econbiz.de/10013380716
Saved in:
6
VAT listings within the EU member states and their impact on tax evasion
Holá, Alžběta
;
Arltová, Markéta
;
Zídková, Hana
- In:
CESifo economic studies : a joint initiative of the …
68
(
2022
)
3
,
pp. 297-318
Persistent link: https://www.econbiz.de/10013397928
Saved in:
7
A general equilibrium model of Value Added Tax evasion : an application to Pakistan
Feltenstein, Andrew
;
Martinez-Vazquez, Jorge
;
Datta, Biplab
- In:
International economics and economic policy
19
(
2022
)
3
,
pp. 537-556
Persistent link: https://www.econbiz.de/10013440213
Saved in:
8
Tax compliance in the Amazon
Carruthers, Celeste
;
Fox, William F.
;
Kessler, Lawrence M.
- In:
National tax journal
75
(
2022
)
2
,
pp. 297-311
Persistent link: https://www.econbiz.de/10013329576
Saved in:
9
Evading by any means? : VAT enforcement and payroll tax evasion in China
Li, Lixing
;
Liu, Kevin Zhengcheng
;
Nie, Zhuo
;
Xi, Tianyang
- In:
Journal of economic behavior & organization : JEBO
185
(
2021
),
pp. 770-784
Persistent link: https://www.econbiz.de/10012601347
Saved in:
10
Overclaimed refunds, undeclared sales, and invoice mills : nature and extent of noncompliance in a value-added tax
Waseem, Mazhar
-
2020
Persistent link: https://www.econbiz.de/10012225569
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