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accessRights:"restricted"
~subject:"Corporate income tax"
~subject:"Finanzverwaltung"
~subject:"Sales tax"
~type_genre:"Article in journal"
~type_genre:"Aufsatzsammlung"
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Search: subject_exact:"Steuerbemessungsgrundlage"
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Corporate income tax
Finanzverwaltung
Sales tax
Besteuerungsverfahren
247
Taxation procedure
247
Steuervermeidung
81
Tax avoidance
81
Steuermoral
68
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68
Einkommensteuer
49
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49
Corporate taxation
37
Theorie
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Theory
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Steuervergünstigung
17
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16
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Abdulsalam Mas'ud
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Anastasiou, Athanasios
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Azmi, Anna Che
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Barrios Cobos, Salvador
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Deskins, John
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Dietl, Helmut
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Ding, Siying
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Dinis, Ana Arromba
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Doerrenberg, Philipp
1
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National tax journal
6
Public finance review : PFR
5
Journal of public economics
4
International tax and public finance
3
Journal of accounting & economics
3
Journal of accounting research
3
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
3
Applied economics letters
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CESifo economic studies : a joint initiative of the University of Munich's Center for Economic Studies and the Ifo Institute
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FinanzArchiv : public finance analysis
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Journal of central banking theory and practice
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Journal of economic behavior & organization : JEBO
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The journal of development studies
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The review of economics and statistics
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Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
2
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Accounting and finance
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Accounting perspectives : a journal of The Canadian Academic Accounting Association
1
Acta oeconomica : periodical of the Hungarian Academy of Sciences
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Advances in accounting behavioral research
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Advances in taxation
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African journal of economic and sustainable development
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American economic journal
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Business & professional ethics journal
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Contemporary accounting research : the journal of the Canadian Academic Accounting Association
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Corporate ownership & control : international scientific journal
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Critical perspectives on accounting : an international journal for social and organizational accountability
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Economic theory bulletin
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Economics letters
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Economics of innovation and new technology
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Emerging markets, finance and trade : EMFT
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European economic review : EER
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International journal of accounting information systems
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International journal of computational economics and econometrics : IJCEE
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International journal of enterprise information systems : an official publication of the Information Resources Management Association
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International journal of law and management : IJLMA
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Issues in accounting education
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ECONIS (ZBW)
93
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1
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:
2
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:
3
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:
4
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
Saved in:
5
Gaming the IRS' third-party reporting system : evidence from pari-mutuel wagering
Ferguson, Duke
- In:
Journal of accounting research
61
(
2023
)
4
,
pp. 1225-1261
Persistent link: https://www.econbiz.de/10014364659
Saved in:
6
Factors affecting corporate income tax compliance costs of SMEs in Bosnia and Herzegovina
Lavic, Vernesa
- In:
Journal of entrepreneurship and public policy
12
(
2023
)
1
,
pp. 92-114
Persistent link: https://www.econbiz.de/10014362667
Saved in:
7
Do audits improve future tax compliance in the absence of penalties? : evidence from random audits in Norway
Hebous, Shafik
;
Jia, Zhiyang
;
Løyland, Knut
;
Thoresen, …
- In:
Journal of economic behavior & organization : JEBO
207
(
2023
),
pp. 305-326
Persistent link: https://www.econbiz.de/10014282011
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8
The impact of tax enforcement on corporate investment efficiency : evidence from the tax administration information system
Zhang, Liguang
;
Chen, Wanyi
;
Peng, Liao
- In:
Accounting and finance
63
(
2023
)
2
,
pp. 1635-1669
Persistent link: https://www.econbiz.de/10014302031
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9
VAT thresholds and tax assessment : evidence from Taiwan
Wu, Da-Kai
;
Chen, Joseph
;
Huang, Shih-Chang
- In:
Applied economics letters
30
(
2023
)
10
,
pp. 1314-1317
Persistent link: https://www.econbiz.de/10014304234
Saved in:
10
Remote tax authority
Belnap, Andrew
;
Welsch, Anthony
;
Williams, Braden
- In:
Journal of accounting & economics
75
(
2023
)
2/3
,
pp. 1-25
Persistent link: https://www.econbiz.de/10014306777
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