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  • Search: subject:"tax enforcement"
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Year of publication
Subject
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Steuervermeidung 149 Tax avoidance 149 tax enforcement 116 Steuererhebungsverfahren 115 Taxation procedure 115 Tax enforcement 89 Tax compliance 55 Steuermoral 54 Theorie 52 Theory 51 tax evasion 43 Corporate taxation 39 Criminal tax law 39 Steuerstrafrecht 39 Unternehmensbesteuerung 39 Einkommensteuer 36 Income tax 36 China 28 tax compliance 28 Finanzverwaltung 27 Fiscal administration 27 Law enforcement 25 Rechtsdurchsetzung 25 tax avoidance 23 Steuerfahndung 22 Tax investigation 21 Cross-border tax evasion 18 Steuerflucht 18 Tax policy 16 Steuerpolitik 15 Tax evasion 14 Außenprüfung 13 Income shifting 13 Sales tax 13 Tax Enforcement 13 Tax audit 13 Umsatzsteuer 13 Gewinnverlagerung 12 Multinationales Unternehmen 12 Transnational corporation 12
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Online availability
All
Free 127 Undetermined 104 CC license 5
Type of publication
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Article 135 Book / Working Paper 109 Other 2
Type of publication (narrower categories)
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Article in journal 116 Aufsatz in Zeitschrift 116 Working Paper 65 Graue Literatur 50 Non-commercial literature 50 Arbeitspapier 48 Article 6 Conference Paper 1 research-article 1
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Language
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English 199 Undetermined 44 German 3
Author
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Almunia, Miguel 10 Jacob, Martin 10 Alstadsæter, Annette 8 Hindriks, Jean 7 Slemrod, Joel 7 Nishimura, Yukihiro 6 Chalendard, Cyril 5 Fernandes, Ana Margarida 5 Lopez-Rodriguez, David 5 Rijkers, Bob 5 Adhikari, Bibek 4 Alm, James 4 Casi-Eberhard, Elisa 4 Gavrilova, Evelina 4 Hoopes, Jeffrey L. 4 Johannesen, Niels 4 Kirchler, Erich 4 Murphy, David 4 Raballand, Gaël 4 Traxler, Christian 4 Arbex, Marcelo 3 Clifford, Sarah 3 Collins, Brett 3 Duhaut, Alice 3 Eberhartinger, Eva 3 Gangl, Katharina 3 Hofmann, Eva 3 Kotakorpi, Kaisa 3 Krämer, Robert 3 Leal-Ordoñez, Julio C. 3 Lipatov, Vilen 3 López Rodríguez, David 3 Martinez-Vazquez, Jorge 3 Mattoo, Aaditya 3 Mavrokonstantis, Panos 3 Pappadà, Francesco 3 Pellegrino, Simone 3 Piacenza, Massimiliano 3 Safaei, Reyhaneh 3 Sebastiani, Michael 3
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Institution
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International Monetary Fund (IMF) 13 International Monetary Fund 4 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 3 CESifo 2 Department of Economics, Faculty of Economic and Management Sciences 2 Instituto Valenciano de Investigaciones Económicas (IVIE) 2 Max-Planck-Institut zur Erforschung von Gemeinschaftsgütern, Max-Planck-Gesellschaft 2 Banca d'Italia 1 Banco de España 1 Banco de México 1 Center for Research in Economics, Management and the Arts (CREMA) 1 Department of Economics and Business, Universitat Pompeu Fabra 1 Department of Economics, University of Windsor 1 Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche, Università degli Studi di Torino 1 EERC Research Network, Russia and CIS 1 Econometric Society 1 Economic Research Southern Africa (ERSA) 1 Institut d'Economia de Barcelona (IEB), Facultat d'Economia i Empresa 1 International Food Policy Research Institute (IFPRI) 1 Max-Planck-Institut für Steuerrecht und öffentliche Finanzen, Max-Planck-Gesellschaft 1 QUT Business School 1 Saïd Business School, Oxford University 1 Tilburg University, Center for Economic Research 1 arqus - Arbeitskreis Quantitative Steuerlehre 1
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Published in...
All
Journal of public economics 11 IMF Working Papers 8 International tax and public finance 8 Working paper 7 CESifo Working Paper 6 CESifo working papers 6 International Tax and Public Finance 5 Finance research letters 4 LIDAM discussion paper CORE 4 Review of accounting studies 4 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 4 Contemporary accounting research : the journal of the Canadian Academic Accounting Association 3 Discussion paper / Department of Business and Management Science 3 Discussion papers / CEPR 3 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 3 Economic modelling 3 Economics letters 3 IMF Staff Country Reports 3 Journal of accounting and public policy 3 MPRA Paper 3 The accounting review : a publication of the American Accounting Association 3 arqus Discussion Paper 3 Accounting and business research 2 Accounting and finance 2 CESifo Working Paper Series 2 CORE discussion papers : DP 2 China journal of accounting studies 2 Journal of accounting & economics 2 Journal of business finance & accounting : JBFA 2 Journal of economic behavior & organization : JEBO 2 Pacific-Basin finance journal 2 Preprints of the Max Planck Institute for Research on Collective Goods 2 The international journal of accounting 2 Tulane University Economics working paper 2 WU international taxation research paper series : research papers 2 Working Paper Series of the Max Planck Institute for Research on Collective Goods 2 Working Papers / Department of Economics, Faculty of Economic and Management Sciences 2 Working Papers. Serie AD 2 Accounting forum 1 Advances in accounting : a research annual 1
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Source
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ECONIS (ZBW) 167 RePEc 52 EconStor 24 BASE 2 Other ZBW resources 1
Showing 1 - 10 of 246
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The enforcement dilemma of the global minimum tax
Hindriks, Jean; Nishimura, Yukihiro - 2025
Persistent link: https://www.econbiz.de/10015323757
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Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy
Heinemann, Marwin; Stiller, Wojciech - In: International tax and public finance 32 (2025) 1, pp. 195-237
Persistent link: https://www.econbiz.de/10015330676
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Tax Compliance Strategies and Revenue Generation in Nigeria
Dakhil, Mustafa Salih; Dagunduro, Muyiwa Emmanuel; … - In: Economy, Business and Development: An International … 6 (2025) 1, pp. 1-18
that both voluntary tax compliance and tax enforcement strategies significantly contribute to increasing tax revenue …
Persistent link: https://www.econbiz.de/10015337537
Saved in:
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Corporate tax planning and enforcement
Dyck, Daniel - 2025
This study investigates how strategic interactions between corporate tax planning and tax enforcement are affected by … two policy instruments: strengthening tax enforcement by increasing the number of specialized enforcement staff and …, because it trades-off the costs and benefits of tax planning. Since strengthening tax enforcement decreases tax planning …
Persistent link: https://www.econbiz.de/10015338508
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Automatischer Informationsaustausch über Auslandsvermögen funktioniert, doch Regierungen sind bei Transparenz zögerlich
Godar, Sarah; Boas, Hjalte; Collin, Matthew; Moura, Carolina - In: DIW Wochenbericht 92 (2025) 22, pp. 319-327
Mit dem 2013 eingeführten automatischen Informationsaustausch über Finanzkonten im Rahmen des Common Reporting Standard (CRS) gelang den G20-Staaten ein Durchbruch bei der Bekämpfung internationaler Steuerhinterziehung. Der vorliegende Bericht veröffentlicht erstmals gesammelte Statistiken...
Persistent link: https://www.econbiz.de/10015421828
Saved in:
Cover Image
Corporate tax planning and enforcement
Dyck, Daniel - 2025
This study investigates how strategic interactions between corporate tax planning and tax enforcement are affected by … two policy instruments: strengthening tax enforcement by increasing the number of specialized enforcement staff and …, because it trades-off the costs and benefits of tax planning. Since strengthening tax enforcement decreases tax planning …
Persistent link: https://www.econbiz.de/10015337403
Saved in:
Cover Image
Automatischer Informationsaustausch über Auslandsvermögen funktioniert, doch Regierungen sind bei Transparenz zögerlich
Godar, Sarah; Boas, Hjalte; Collin, Matthew; Moura, Carolina - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 92 (2025) 22, pp. 319-327
Mit dem 2013 eingeführten automatischen Informationsaustausch über Finanzkonten im Rahmen des Common Reporting Standard (CRS) gelang den G20-Staaten ein Durchbruch bei der Bekämpfung internationaler Steuerhinterziehung. Der vorliegende Bericht veröffentlicht erstmals gesammelte Statistiken...
Persistent link: https://www.econbiz.de/10015416204
Saved in:
Cover Image
Tax compliance strategies and revenue generation in Nigeria
In: Economy, business & development : an international journal 6 (2025) 1, pp. 1-18
that both voluntary tax compliance and tax enforcement strategies significantly contribute to increasing tax revenue …
Persistent link: https://www.econbiz.de/10015327201
Saved in:
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Enforcing taxes on cryptocurrencies
Boas, Hjalte Fejerskov; Barake, Mona - 2024
Cryptocurrencies pose substantial challenges to tax enforcement due to their anonymous and decentralized properties …
Persistent link: https://www.econbiz.de/10015209932
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Offshore tax evasion in developing countries: Evidence and policy discussion
Johannesen, Niels - 2024
Offshore tax havens cause large losses of government revenue by facilitating tax evasion by wealthy individuals. This paper focuses on offshore tax evasion in developing countries and documents two empirical regularities. First, there is no clear development gradient in the exposure to offshore...
Persistent link: https://www.econbiz.de/10014548578
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