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Examination of tax administration by digitalization: taxation of sharing economy : country examples and evaluation of Turkey

Bozdoğanoğlu, Burçin - In: Critical debates in public finance, (pp. 25-36). 2019

Persistent link: https://www.econbiz.de/10012291671

Artificial Intelligence: if it's taxed, but how?

Biyan, Özgür; Yılmaz, Güneş - In: Critical debates in public finance, (pp. 183-204). 2019

Persistent link: https://www.econbiz.de/10012291771

Does fiscal convergence lead to tax convergence? : evidence from the eurozone

Țibulcă, Ioana Laura - In: Analele ştiinţifice ale Univerşităţii Alexandru … 62 (2015) 1, pp. 1-9

Persistent link: https://www.econbiz.de/10011478378

French public finances at risk?

Creel, Jérôme; Hubert, Paul; Saraceno, Francesco - In: Panoeconomicus 61 (2014) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10010341418

Inequality, prosperity, and fiscal policy : a case for caution in interpreting income distributions

Magness, Phillip W. - In: The International trade journal 33 (2019) 1, pp. 16-30

Persistent link: https://www.econbiz.de/10012016408

Slowing resource extraction for export : a role for taxes in a small open economy

Day, Creina - In: International review of economics & finance : IREF 56 (2018), pp. 408-420

Persistent link: https://www.econbiz.de/10012033717

Spatial tax enforcement spillovers : evidence from South Africa

Lediga, Collen; Riedel, Nadine; Strohmaier, Kristina - 2019 - Preliminary Version, January 2019

The purpose of this paper is to test for spatial enforcement spillovers. Empirical testing ground is the enforcement of business taxes in South Africa. The analysis relies on the population of business tax returns for the years 2009 to 2014 and data on all business taxpayer audits by the South...

Persistent link: https://www.econbiz.de/10012232122

The IFRS assessment by publicly traded companies

Tuzarová, Simona; Mejzlík, Ladislav - In: The impact of globalization on international finance …, (pp. 341-346). 2018

companies which are a part of the consolidation under the IFRS, this fact offers the adoption of the IFRS also for taxation …

Persistent link: https://www.econbiz.de/10012236725

A taxation problem caused by digital economy : definition of virtual establishment

Biyan, Özgür; Yılmaz, Güneş - In: Current perspectives in public finance, (pp. 11-42). 2018

Persistent link: https://www.econbiz.de/10012166948

Cryptocurrencies' low risk for money laundering and high risk for cybercrime : desperation of tax administration or new future of taxation

Bozdoğanoğlu, Burçin - In: Current perspectives in public finance, (pp. 43-67). 2018

Persistent link: https://www.econbiz.de/10012166952