Reducing tax compliance costs through corporate tax base harmonization in the European Union
Salvador Barrios, Diego d'Andria, Maria Gesualdo
| Year of publication: |
2020
|
|---|---|
| Authors: | Barrios Cobos, Salvador ; D'Andria, Diego ; Gesualdo, Maria |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 41.2020, p. 1-18
|
| Subject: | CCCTB | Tax compliance costs | Corporate taxation | Computable general equilibrium | EU-Binnenmarkt | Single European market | EU-Staaten | EU countries | Befolgungskosten | Compliance costs | Steuermoral | Tax compliance | Unternehmensbesteuerung | Besteuerungsverfahren | Taxation procedure | Allgemeines Gleichgewicht | General equilibrium | EU-Steuerrecht | EU tax law | Körperschaftsteuer | Corporate income tax |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intaccaudtax.2020.100355 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012488638