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accessRights:"restricted"
~language:"eng"
~subject:"Corporate taxation"
~subject:"Finanzverwaltung"
~type_genre:"Article in journal"
~type_genre:"Aufsatzsammlung"
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Search: subject_exact:"Steuerbemessungsgrundlage"
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Corporate taxation
Finanzverwaltung
Besteuerungsverfahren
244
Taxation procedure
244
Steuervermeidung
85
Tax avoidance
85
Steuermoral
72
Tax compliance
72
Einkommensteuer
47
Income tax
47
Unternehmensbesteuerung
38
Fiscal administration
37
Theorie
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Körperschaftsteuer
35
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Aufsatzsammlung
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70
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D'Andria, Diego
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Abdulsalam Mas'ud
1
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1
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Attak, El Houssain
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Bai, Caiquan
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Deb, Rajat
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Ding, Siying
1
Dinis, Ana Arromba
1
Doerrenberg, Philipp
1
Dom, Roel
1
Doxey, Marcus M.
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National tax journal
5
International tax and public finance
4
Journal of accounting research
3
Public finance review : PFR
3
Journal of accounting & economics
2
Journal of central banking theory and practice
2
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2
The accounting review : a publication of the American Accounting Association
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Accounting perspectives : a journal of The Canadian Academic Accounting Association
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American economic journal
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Business & professional ethics journal
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CESifo economic studies : a joint initiative of the University of Munich's Center for Economic Studies and the Ifo Institute
1
China economic review : an international journal
1
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
1
Contributions to finance and accounting
1
Corporate ownership & control : international scientific journal
1
Critical perspectives on accounting : an international journal for social and organizational accountability
1
De economist : Netherlands economic review ; quarterly review of the Royal Netherlands Economic Association
1
Economic and political studies : EPS
1
Economic theory bulletin
1
Economics letters
1
Economics of innovation and new technology
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Emerging markets, finance and trade : EMFT
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European economic review : EER
1
FinanzArchiv : public finance analysis
1
International journal of computational economics and econometrics : IJCEE
1
International journal of enterprise information systems : an official publication of the Information Resources Management Association
1
International journal of law and management
1
International journal of law and management : IJLMA
1
International review of financial analysis
1
Issues in accounting education
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Journal of accounting and public policy
1
Journal of banking & finance
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Journal of business economics : JBE
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ECONIS (ZBW)
71
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1
Does digital tax enforcement drive corporate digitalization? : evidence from the Golden Tax Project III in China : a pre-registered report
Chen, Lifang
;
He, Ruzhen
- In:
Pacific-Basin finance journal
83
(
2024
),
pp. 1-8
Persistent link: https://www.econbiz.de/10014491159
Saved in:
2
Connectivity between Electronic Services, Taxpayers' Support and Tax Administration Performance
Okoh, Umale
;
Jehu, Philip
;
Alkali, Mohammed Yusuf
- In:
Journal of information & knowledge management : JIKM
23
(
2024
)
2
,
pp. 1-25
Persistent link: https://www.econbiz.de/10014535195
Saved in:
3
Tax enforcement activities : evidence on the impact of a threat-of-audit letter
Fiorio, Carlo V.
;
Santoro, Alessandro
- In:
Economic and political studies : EPS
12
(
2024
)
2
,
pp. 171-187
Persistent link: https://www.econbiz.de/10014560697
Saved in:
4
Digital taxation, artificial intelligence and Tax Administration 3.0 : improving tax compliance behavior : a systematic literature review using textometry (2016-2023)
Belahouaoui, Rida
;
Attak, El Houssain
- In:
Accounting research journal
37
(
2024
)
2
,
pp. 172-191
Persistent link: https://www.econbiz.de/10014578264
Saved in:
5
Assessing profit shifting using country-by-country reports : a nonlinear response to tax rate differentials
Bratta, Barbara
;
Santomartino, Vera
;
Acciari, Paolo
- In:
National tax journal
77
(
2024
)
2
,
pp. 349-380
Persistent link: https://www.econbiz.de/10014633961
Saved in:
6
What factors entice states to manipulate corporate income tax apportionment formulas?
Deskins, John
;
Hill, Brian C.
- In:
Public finance review : PFR
51
(
2023
)
5
,
pp. 669-687
Persistent link: https://www.econbiz.de/10014368355
Saved in:
7
Does tax enforcement disparately affect domestic versus multinational corporations around the world?
De Simone, Lisa
;
Stomberg, Bridget
;
Williams, Brian
- In:
Contemporary accounting research : the journal of the …
40
(
2023
)
4
,
pp. 2816-2845
Persistent link: https://www.econbiz.de/10014443127
Saved in:
8
The effect of late payment penalties on the payment timing of owed taxes
Skov, Peer Ebbesen
- In:
Economics letters
229
(
2023
),
pp. 1-5
Persistent link: https://www.econbiz.de/10014455460
Saved in:
9
Tax enforcement and corporate financial irregularities : evidence from China
Feng, Chen
;
Ye, Yongwei
;
Bai, Caiquan
- In:
International review of financial analysis
88
(
2023
),
pp. 1-12
Persistent link: https://www.econbiz.de/10014462427
Saved in:
10
Automated tax filing : simulating a prepopulated form 1040
Goodman, Lucas
;
Lim, Katherine
;
Sacerdote, Bruce
; …
- In:
National tax journal
76
(
2023
)
4
,
pp. 805-838
Persistent link: https://www.econbiz.de/10014504630
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