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~isPartOf:"International tax and public finance"
~subject:"Tax avoidance"
~subject:"Umsatzsteuer"
~type_genre:"Article in journal"
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Tax avoidance
Umsatzsteuer
Finanzverwaltung
19
Fiscal administration
19
Besteuerungsverfahren
6
Taxation procedure
6
Steuermoral
5
Steuervermeidung
5
Tax compliance
5
Sales tax
4
Tax administration
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Theorie
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Theory
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Criminal tax law
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Rechtsdurchsetzung
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Steuerstrafrecht
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Anreiz
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Developing countries
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Internationale Zusammenarbeit
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Internationales Steuerrecht
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Optimal taxation
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Optimale Besteuerung
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Article in journal
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English
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Bradbury, David
1
Dom, Roel
1
Galmarini, Umberto
1
Gauthier, Stéphane
1
Genser, Bernd
1
Klimsa, Drahomir
1
Mascagni, Giulia
1
Mazzolini, Gabriele
1
Mukama, Denis
1
Munk, Knud J.
1
O'Reilly, Pierce
1
Pagani, Laura
1
Pellegrino, Simone
1
Piacenza, Massimiliano
1
Santoro, Alessandro
1
Santoro, Fabrizio
1
Sánchez, Gonzalo E.
1
Turati, Gilberto
1
Ullmann, Robert
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International tax and public finance
Journal of public economics
6
National tax journal
6
Vision : journal of Indian taxation
4
Accounting & taxation : AT
2
CESifo economic studies : a joint initiative of the University of Munich's Center for Economic Studies and the Ifo Institute
2
Economics letters
2
International VAT monitor : a global guide to sales taxation
2
Journal of accounting & economics
2
Journal of accounting research
2
Journal of economic behavior & organization : JEBO
2
Kom / Kommission der Europäischen Gemeinschaften
2
Public budgeting & finance
2
Public finance
2
Public finance review : PFR
2
The accounting review : a publication of the American Accounting Association
2
Academic journal of economic studies
1
Accounting and finance
1
Accounting and taxation review : A&TR
1
Acta Universitatis Danubius / Oeconomica
1
Administrative Sciences : open access journal
1
Advances in taxation
1
American economic journal
1
American economic journal : a journal of the American Economic Association
1
Applied economics letters
1
Asia-Pacific journal of accounting & economics : APJAE
1
Asian journal of business and accounting : AJBA
1
Bilanz + Buchhaltung : die Zeitschrift für Rechnungswesen und Steuern
1
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
1
Bulletin of Indonesian economic studies
1
Business & professional ethics journal
1
CEPAL review
1
Canadian tax journal
1
China economic review : an international journal
1
Cogent business & management
1
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
1
Critical perspectives on accounting : an international journal for social and organizational accountability
1
Danube : law and economics review
1
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
1
Economic theory bulletin
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Threshold-dependent tax enforcement and the size distribution of firms : evidence from Germany
Klimsa, Drahomir
;
Ullmann, Robert
- In:
International tax and public finance
30
(
2023
)
4
,
pp. 1002-1035
Persistent link: https://www.econbiz.de/10014335020
Saved in:
2
The VAT in practice : equity, enforcement, and complexity
Mascagni, Giulia
;
Dom, Roel
;
Santoro, Fabrizio
;
Mukama, …
- In:
International tax and public finance
30
(
2023
)
2
,
pp. 525-563
Persistent link: https://www.econbiz.de/10014253628
Saved in:
3
The deterrence effect of real-world operational tax audits on self-employed taxpayers : evidence from Italy
Mazzolini, Gabriele
;
Pagani, Laura
;
Santoro, Alessandro
- In:
International tax and public finance
29
(
2022
)
4
,
pp. 1014-1046
Persistent link: https://www.econbiz.de/10013438466
Saved in:
4
Non-compliance notifications and taxpayer strategic behavior : evidence from Ecuador
Sánchez, Gonzalo E.
- In:
International tax and public finance
29
(
2022
)
3
,
pp. 627-666
Persistent link: https://www.econbiz.de/10013268122
Saved in:
5
Inclusive fiscal reform : ensuring fairness and transparency in the international tax system
Bradbury, David
;
O'Reilly, Pierce
- In:
International tax and public finance
25
(
2018
)
6
,
pp. 1434-1448
Persistent link: https://www.econbiz.de/10012033575
Saved in:
6
The runaway taxpayer
Galmarini, Umberto
;
Pellegrino, Simone
;
Piacenza, …
- In:
International tax and public finance
21
(
2014
)
3
,
pp. 468-497
Persistent link: https://www.econbiz.de/10010406445
Saved in:
7
Optimal tax base with administrative fixed costs
Gauthier, Stéphane
- In:
International tax and public finance
20
(
2013
)
6
,
pp. 961-973
Persistent link: https://www.econbiz.de/10010338366
Saved in:
8
Tax-tariff reform with costs of tax administration
Munk, Knud J.
- In:
International tax and public finance
15
(
2008
)
6
,
pp. 647-667
Persistent link: https://www.econbiz.de/10003804340
Saved in:
9
Coordinating VATs between EU member states
Genser, Bernd
- In:
International tax and public finance
10
(
2003
)
6
,
pp. 735-752
Persistent link: https://www.econbiz.de/10001838279
Saved in:
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