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Risikoorientierte Fallauswahl, automationsgestützte Fallbearbeitung und elektronische Steuerfestsetzung : Chancen, Herausforderungen und Grenzen des digitalen Steuervollzugs

Schmidt, Christoph - 2021

Persistent link: https://www.econbiz.de/10012496695

Tax law and digitalization : the new frontier for government and business : principles, use cases and outlook

Owens, Jeffrey (ed.); Risse, Robert (ed.) - 2021

Persistent link: https://www.econbiz.de/10013259861

Encouraging digital tax tools as a response to Covid : evidence from Eswatini

Santoro, Fabrizio; Amine, Razan; Magongo, Tanele - In: International tax and public finance 31 (2024) 1, pp. 95-135

Persistent link: https://www.econbiz.de/10015056339

The impacts of digitalization of tax administration on the complexity of tax system : OECD countries example

Giray, Filiz - In: Critical debates in public finance, (pp. 95-112). 2019

Persistent link: https://www.econbiz.de/10012291673

Mandating digital tax tools as a response to Covid : evidence from Eswatini

Santoro, Fabrizio; Amine, Razan; Magongo, Tanele - 2022

Persistent link: https://www.econbiz.de/10013203037

Tax challenges in the digital economy : EU perspective

Hodžić, Sabina - In: The New digital era : digitalisation, emerging risks …, (pp. 191-211). 2022

Persistent link: https://www.econbiz.de/10013448130

Tax Enforcement Digitalization and Corporate Carbon Intensity : Evidence from the Implementation of Tax Administration Information System in China

Feng, Qianbin; HU, Xiao; Li, Mengqiao; Zhao, Lexin - 2023

efficiency of tax governance. Both developed and emerging economies persist in their efforts to advance the digitization of tax … using the "quasi-natural experiment" of "China Tax Administration Information System Phase III (CTAIS-3)" implementation and … a unique firm-level sample of 241,251 enterprises and 446,238 observations obtained from China Taxation Survey (CTS). We …

Persistent link: https://www.econbiz.de/10014346143

Die Digitalisierung des Besteuerungsverfahrens - Änderungen durch das Gesetz zur Modernisierung des Besteuerungsverfahrens

Grädler, Thomas; Ottenwälder, Marco - 2018

Persistent link: https://www.econbiz.de/10011874328

National measures on taxing the digital economy

Grondona, Veronica; Chowdhary, Abdul Muheet; Uribe, Daniel - 2020

Persistent link: https://www.econbiz.de/10012433970

Two Pillar solution for taxing the digitalized economy : policy implications and guidance for the Global South

Ovonji-Odida, Irene; Grondona, Veronica; Chowdhary, … - 2022

The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The OECD has devised a "Two Pillar solution" to the problem. Pillar One is focusing on a reallocation of taxing rights to market jurisdictions, which are largely expected to be...

Persistent link: https://www.econbiz.de/10013337674