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~accessRights:"restricted"
~source:"econis"
~subject:"Körperschaftsteuer"
~type:"article"
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Körperschaftsteuer
Finanzverwaltung
137
Fiscal administration
137
Steuervermeidung
47
Tax avoidance
47
Besteuerungsverfahren
35
Steuermoral
35
Tax compliance
35
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35
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25
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19
Tax revenue
19
Criminal tax law
18
Steuerpolitik
18
Steuerstrafrecht
18
Tax policy
18
Einkommensteuer
16
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16
tax administration
16
Corruption
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Korruption
14
Theorie
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Theory
13
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12
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12
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Welt
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World
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tax compliance
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Developing countries
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Entwicklungsländer
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Steuervergünstigung
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Basri, M. Chatib
1
Belitski, Maksim
1
Cao, Yue
1
Chowdhury, Farzana
1
Desai, Sameeksha
1
Fang, Hongsheng
1
Felix, Mayara
1
Hanna, Rema
1
Hu, Xinyu
1
Jalan, Akanksha
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Lu, Weijun
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Lu, Yu
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Olken, Benjamin A.
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Shao, Yuchen
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Su, Jun
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ECONIS (ZBW)
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1
Tax incentive and corporate financial performance : evidence from income tax revenue sharing reform in China
Fang, Hongsheng
;
Su, Yunqing
;
Lu, Weijun
- In:
Journal of Asian economics
81
(
2022
),
pp. 1-21
Persistent link: https://www.econbiz.de/10013549932
Saved in:
2
Tax administration versus tax rates : evidence from corporate taxation in Indonesia
Basri, M. Chatib
;
Felix, Mayara
;
Hanna, Rema
;
Olken, …
- In:
American economic review
111
(
2021
)
12
,
pp. 3827-3871
Persistent link: https://www.econbiz.de/10012694719
Saved in:
3
Customer concentration, tax collection intensity, and corporate tax avoidance
Cao, Yue
;
Hu, Xinyu
;
Lu, Yu
;
Su, Jun
- In:
Emerging markets, finance and trade : EMFT
56
(
2020
)
11
,
pp. 2563-2593
Persistent link: https://www.econbiz.de/10012262866
Saved in:
4
Information system and corporate income tax enforcement : evidence from China
Xiao, Chengrui
;
Shao, Yuchen
- In:
Journal of accounting and public policy
39
(
2020
)
6
,
pp. 1-17
Persistent link: https://www.econbiz.de/10012420904
Saved in:
5
Corporate profitability and effective tax rate : the enforcement effect of large taxpayer units
Tennant, Sandria N.
;
Tracey, Marlon R.
- In:
Accounting and business research
49
(
2019
)
3
,
pp. 342-361
Persistent link: https://www.econbiz.de/10012225848
Saved in:
6
Tax havens : conduits for corporate tax malfeasance
Jalan, Akanksha
;
Vaidyanathan, Ravi
- In:
Journal of financial regulation and compliance : an …
25
(
2017
)
1
,
pp. 86-104
Persistent link: https://www.econbiz.de/10011746560
Saved in:
7
Taxes, corruption, and entry
Belitski, Maksim
;
Chowdhury, Farzana
;
Desai, Sameeksha
- In:
Small business economics : an entrepreneurship journal
47
(
2016
)
1
,
pp. 201-216
Persistent link: https://www.econbiz.de/10011622249
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