Search Results - subject_exact:"Finanzamt"

Digital payments: opportunities and challenges for African tax administrations

Santoro, Fabrizio; Rossel, Lucía - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015549193

Who Pays When Tax Administration Improves? Revenue, Compliance, and Behavioral Responses to Georgia’s Large Taxpayer Office

Atsebi, Jean-Marc - 2026

In 2021, the Republic of Georgia established a Large Taxpayer Office (LTO) to strengthen tax administration and improve compliance among firms that contribute a disproportionate share of revenue. This paper draws on that quasi-experiment to estimate the causal impact of intensive oversight, with...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015612597

Who's afraid of the minimum wage? : measuring the impacts on independent businesses using matched U.S. tax returns

Rao, Nirupama L; Risch, Max - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614149

Republic of Armenia : Technical Assistance Report-Tax Administration Diagnostic Assessment Tool Performance Assessment Report

2026

The IMF conducted a repeat Tax Administration Diagnostic Assessment Tool (TADAT) evaluation of Armenia's tax administration system from May 12 to May 27, 2025. The assessment aimed to establish an updated baseline for tax administration performance, identify areas for potential reform, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015612682

Fiji : Tax Administration Diagnostic Assessment Tool Performance Assessment Report

Koukpaizan, Vincent - 2026

This report presents the 2025 TADAT assessment of Fiji’s tax administration against international good practices across nine performance areas. Strengths include taxpayer service information, risk profiling, and voluntary compliance support. Weaknesses were found in data integrity, human...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015612717

Digital transformation and administrative harmonization under the New EU customs reform : the case of post-clearance control in Bulgaria

Antov, Momchil; Zhelev, Zhelyo; Kostova, Silviya; … - 2026

The digitalization of global supply chains and the increasing complexity of international trade have created both opportunities and challenges for customs administrations. The European Union has responded to these dynamics through the new EU customs reform, which aims to achieve full digital...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015633642

Navigating the digital frontier: the implications of tax technology on systems of expertise and legitimacy in taxation

Sonnerfeldt, Amanda - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484694

Republic of Yemen : Customs Reform and Emergency Revenue Mobilization

Matsudaira, Tadatsugu - 2026

This technical assistance report presents a comprehensive assessment of the Yemen Customs Authority’s (YCA) operational challenges and reform opportunities amidst an ongoing conflict and economic crisis. Customs revenue, a critical fiscal source for Yemen, has suffered significant decline due...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015612719

Linking tax administration reform with tax reform

Alm, James - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015619678

Tax reform in Central and Eastern Europe

Alexeev, Michael V.; Conrad, Robert F. - 2026

This paper analyzes the evolution of tax systems in the countries of Central and Eastern Europe and the former Soviet Union during the transition from centrally planned to market economies. Its main objective is to identify the principal directions of tax reform from the beginning of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668096

Countries' tax effort : disentangling the frontier tax gap

Fenochietto, Ricardo; Pessino, Carola; Fenochietto, Nicole - 2026

Using Stochastic Frontier Analysis, this paper updates, for 123 countries, the estimates of tax capacity-defined as the maximum level of revenue a country can feasibly achieve - and tax effort - measured as the ratio of actual tax revenue to tax capacity. It also introduces two novel models that...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015627337

The role of tax delegation in promoting energy efficiency among enterprises

Bao, Zongke; Fu, Qianqian; Wang, Chengfang; Yashu, Yanshai - 2026

This study examines how fiscal governance structures influence corporate environmental performance by exploiting China's 2003 tax delegation reform as a quasi-natural experiment. The reform transferred corporate income tax collection authority from locally-governed Local Tax Bureaus (LTBs) to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015673658

Global Forum on Transparency and Exchange of Information for Tax Purposes: Benin 2026 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request

2026

This peer review report analyses the implementation of the standard on transparency and exchange of information on request for Benin, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Benin's...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015630228

Natural disasters, property reappraisal, and fiscal outcomes

Davlasheridze, Meri; Hou, Yilin; Miao, Qing - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016060323

Global Forum on Transparency and Exchange of Information for Tax Purposes: Cabo Verde 2026 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request

2026

This peer review report analyses the implementation of the standard on transparency and exchange of information on request for Cabo Verde, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Cabo...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015630543

Taxing high-net-worth individuals in Nigeria : challenges and opportunities for policy-makers from a preliminary investigation

Occhiali, Giovanni; Kangave, Jalia; Khan, Hamza Ahmed - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015373765

Global Forum on Transparency and Exchange of Information for Tax Purposes: Antigua and Barbuda 2026 (Second Round, In-depth Review) : Peer Review Report on the Exchange of Information on Request

2026

This peer review report analyses the implementation of the standard on transparency and exchange of information on request (EOIR) for Antigua and Barbuda, through the in-depth review conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes. Antigua and Barbuda...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015630728

Huang, Yong; Chan, Kam C.; Zhao, Chunxiang - 2025

We investigate the impact of tax-related human capital (THC) on corporate financial reporting aggressiveness. Using the presence of former or current tax officers from tax authorities on a firm's board of directors as a proxy for THC, we find that firms with tax officer directors report their...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015374241

Global Forum on Transparency and Exchange of Information for Tax Purposes: Seychelles 2026 (Second Round, In-depth Review) : Peer Review Report on the Exchange of Information on Request

2026

This peer review report analyses the implementation of the standard on transparency and exchange of information on request (EOIR) for Seychelles, through the in-depth review conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes. Seychelles had been previously...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015630835

Teach to comply? : evidence from a taxpayer education program in Rwanda

Mascagni, Giulia; Santoro, Fabrizio; Mukama, Denis - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015330674

Global Forum on Transparency and Exchange of Information for Tax Purposes: Palau 2026 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request

2026

This peer review report analyses the implementation of the standard on transparency and exchange of information on request for Palau, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Palau's...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015630921

Tax administration informatization, financial tightened regulation, and firm productivity : A quasi-natural experiment based on the "Golden Tax Phase III project2

Wang, Hongyan; Cheng, Jiandong; Zhou, Hang - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015333039

Detecting profit shifting in administrative data : a South African perspective

Abagna, Matthew Amalitinga; Davies, Ronald B.; … - 2026

This paper develops a data-driven methodology for detecting potential profit shifting by multinational enterprises in South Africa. Drawing on detailed administrative tax and customs data, we construct a series of red-flag indicators based on firm-level profitability, intra-group transactions,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015637785

Differential bunching impacts across the income distribution : evidence from tax administrative data

Adu-Ababio, Kwabena; Bryson, Samuel; Mwale, Evaristo; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015193257

Tax audits and their effects on tax compliance

Beer, Sebastian; Erard, Brian; Kasper, Matthias; … - 2025

Tax administrations increasingly use audits via mail (correspondence audits) to audit taxpayers. Correspondence audits are cheaper than face-to-face audits but their effects on compliance are unclear. We investigate the effects of correspondence and face-to-face audits on post-audit tax...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015193688

The cost of bureaucratic fragmentation : business tax evasion and revenue mobilization in a low-income country

Dietrich, Stephan; Markhof, Yannick; Vincent, Rose Camille - 2026

We provide novel evidence on bureaucratic fragmentation and weak tax administrations as central enablers of low revenue mobilization in low-income countries. In collaboration with the municipal and national tax authorities in Kampala, Uganda, we cross-link previously siloed tax records for...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015650544

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The cost of bureaucratic fragmentation : business tax evasion and revenue mobilization in a low-income country

Dietrich, Stephan; Markhof, Yannick; Vincent, Rose Camille - 2026

Book / Working Paper

Tax compliance strategies and revenue generation in Nigeria

Dakhil, Mustafa Salih; Dagunduro, Muyiwa Emmanuel; … - 2025

Tax revenue generation is crucial for economic management and development in both developed and developing countries, as it supports public services, infrastructure, and social programs, thus fostering sustainable development and economic stability. This study aims to investigate the effect of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015327201

Optimal tax administration and redistributive policy

Ramos, Sebastián Castillo; Pirttilä, Jukka - 2026

Redistributive policies are crucial in tax design but are often overlooked when examining optimal tax administrative policies to fight tax evasion. This paper extends the Keen and Slemrod (2017) framework to analyse how redistributive concerns and inequality aversion affect tax administration....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668726

Tax audits and the policing of corporate taxes : insights from tax executives

Seidman, Jeri; Sinha, Roshan K.; Stomberg, Bridget - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015463721

From commitment to effective utilisation : evaluating Nigeria's implementation of tax standards for exchange of information

Abdullahi, Bala Dahiru; Imam, Bilal Hamza - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015677542

Manual for the Evaluation of Costs and Benefits of Cooperative Compliance Programs

Owens, Jeffrey; Barcarolo, Luciana; Bauer, Christian; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015655170

Effects of electronic cash registers on reported revenue

Engström, Per; Hagen, Johannes; Khoshghadam, Alireza; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015466840

A new approach to achieving greater tax certainty : multilateral cooperative compliance

Owens, Jeffrey; Christodoulopoulos, Timoleon Angelos; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015655191

The specific indirect effect of IRS audits

Grana, Jess; Lindsay, India; Lykke, Lucia; McGill, Max; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015466992

Assessing Scottish tax strategy and policy

Adam, Stuart; Phillips, David - 2025

The Scottish Government has a range of tax powers at its disposal, which it has used in recent years to forge an increasingly distinct tax policy from the rest of the UK. In its 2025-26 Budget, the Scottish Government made a number of tax policy changes, including to income tax, business rates,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015331215

Digital tax administration, investor risk perception, and stock return volatility

Tu, Wenjun; Min Du, Anna; Saddler, Sarah Borthwick - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015470179

Tax policy, corruption, and formal business entry : cross-country evidence from emerging economies

Bilan, Irina; Apostoaie, Constantin-Marius - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015474062

Support from the Economic Commission for Africa for increasing tax revenues in the Sudan

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015331267

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 improving tax audit technologies. I employ an economic model...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015337403

Compliance with Base Erosion and Profit Shifting Action 13 : insights from tax consultants and tax officials

Roggeman, Annelies; Aro-Sati, Leila; Verleyen, Isabelle - 2025

To combat firms exploiting transfer pricing as a tool for tax avoidance, the Organisation for Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit Shifting Action 13 (BEPS 13), enhancing tax transparency and the exchange of information with tax authorities....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015410546

Republic of Kosovo : Technical Assistance Report-25 Years of Tax Administration: Progress Review and a Roadmap for Continued Success

2025

IMF Fiscal Affairs Department mission reviewed Kosovo's tax administration progress, highlighting achievements in increased revenue collection and compliance risk management. Recommendations for further improvement include focusing on digital transformation, enhancing human resource capacity,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015328105

Spill-over effect of tax policy on the environment : evidence from regression discontinuity design

Wu, Dingwen; Wang, Hongjian; Jiang, Haiyan; Shen, Hsin-han - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015456202

Tax administration digitization and corporate tax avoidance : a quasi-natural experiment based on the Golden Tax III project in China

Su, Larry - 2025

This paper explores the governance effect of tax administration digitization on corporate tax avoidance. Using data from 2,032 firms publicly listed in China during 2010 and 2020, our paper is among the first to report that the development of digital technologies such as big data and cloud...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015458609

What impact do tax agents have on taxpayers' compliance in Uganda? : evidence from tax administrative data

Occhiali, Giovanni; Kalyango, Frederik - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015423505

Optimizing tax compliance : understanding the link between company tax administration and tax avoidance (a survey of public companies in Indonesia, Malaysia, Singapore, and Thailand for the 2022-2023 period)

Pratama, Arie; Kamaruzzaman Muhammad - 2025

Tax compliance remains a critical issue in corporate taxation research, particularly in understanding the causal link between the administration of corporate tax and tax avoidance. This study investigates the potential simultaneous relationship between the two by analyzing 277 listed firms...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015441095

Taxing rental income : an analysis of the outcomes of legal and administrative reforms in Uganda

Mwesigye, Ian Kananura; Ochen, Ronald; Waiswa, Ronald; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015473139

Libya : Technical Assistance Report-Workshop on Tax Administration Digitalization in Fragile and Conflict-Affected States

2025

The workshop aimed to explore adaptive IT solutions for enhancing digital tax administration in fragile and conflict-affected states, focusing on modernizing tax systems, improving revenue collection, promoting transparency, and reducing corruption through digitalization strategies

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015451913

E-invoicing, tax audits and VAT compliance

Kotsogiannēs, Chrēstos; Salvadori, Luca; Karangwa, John; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015555592

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E-invoicing, tax audits and VAT compliance

Kotsogiannēs, Chrēstos; Salvadori, Luca; Karangwa, John; … - 2024 - This version: 24th July 2024

Edition: This version: 24th July 2024

Book / Working Paper

Acceptance of electronic tax system and the contribution of SMEs to tax revenue through the mediation of tax compliance

Inegbedion, Henry Egbezien - 2025

There is no doubt that taxes are critical to the economic well-being of a country. What seems to be unclear is why tax compliance has been a major problem for tax authorities in Nigeria and some other sub-Saharan African states, thereby circumscribing the ability government to actualise its...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015626484

People's Republic of China : Technical Assistance Report-Advancing Risk Management for Large Taxpayers

2025

This report provides a summary of guidance provided to State Taxation Administration officials on ways to advance risk management for large taxpayers. Building from previous FAD guidance, this report focused on enhancing risk management, and governance and accountability

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015451955