Corporate income tax gap estimation in the context of development of fiscal space
Nataliya Frolova
| Year of publication: |
2021
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|---|---|
| Authors: | Frolova, Nataliia |
| Published in: |
Economy and forecasting : scientific journal. - [Kyiv, Ukraine] : Institute for Economics and Forecasting, National Academy of Sciences of Ukraine, ISSN 2518-7449, ZDB-ID 3112499-9. - 2021, 4, p. 107-120
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| Subject: | tax gap | corporate income tax | fiscal space | tax effort | budget efficiency | Körperschaftsteuer | Corporate income tax | Steuereinnahmen | Tax revenue | Besteuerungsverfahren | Taxation procedure |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.15407/econforecast2021.04.107 [DOI] hdl:11159/9033 [Handle] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013347486