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accessRights:"restricted"
~subject:"Corporate income tax"
~subject:"Finanzverwaltung"
~type_genre:"Article in journal"
~type_genre:"Aufsatzsammlung"
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Search: subject_exact:"Steuerbemessungsgrundlage"
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Corporate income tax
Finanzverwaltung
Besteuerungsverfahren
247
Taxation procedure
247
Steuervermeidung
81
Tax avoidance
81
Steuermoral
68
Tax compliance
68
Einkommensteuer
49
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49
Corporate taxation
37
Theorie
37
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17
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17
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16
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67
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6
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D'Andria, Diego
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Abdulsalam Mas'ud
1
Anastasiou, Athanasios
1
Barrios Cobos, Salvador
1
Beer, Sebastian
1
Best, Ellen E.
1
Blesse, Sebastian
1
Bloch, Francis
1
Bozanic, Zahn
1
Božović, Srđa
1
Brown, Leanora
1
Burton, Hughlene A.
1
Caballé, Jordi
1
Cao, Yue
1
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1
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1
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Deb, Rajat
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1
Erard, Brian
1
Ferguson, Duke
1
Frazer, Linval
1
Gaertner, Fabio B.
1
Gesualdo, Maria
1
Goodman, Lucas
1
Gordon, Robert N.
1
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National tax journal
5
International tax and public finance
3
Journal of accounting research
3
Public finance review : PFR
3
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
3
FinanzArchiv : public finance analysis
2
Journal of accounting & economics
2
Journal of central banking theory and practice
2
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2
The journal of development studies
2
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1
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1
Accounting perspectives : a journal of The Canadian Academic Accounting Association
1
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1
American economic journal
1
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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
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
1
Corporate ownership & control : international scientific journal
1
Critical perspectives on accounting : an international journal for social and organizational accountability
1
Economic modelling
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
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 : IJLMA
1
Issues in accounting education
1
Journal of accounting and public policy
1
Journal of accounting education
1
Journal of banking & finance
1
Journal of business economics : JBE
1
Journal of economic behavior & organization : JEBO
1
Journal of economic studies
1
Journal of entrepreneurship and public policy
1
Journal of public economics
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Journal of urban economics
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Modern economy
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ECONIS (ZBW)
67
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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
Saved in:
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
Saved in:
9
Measuring tax administrations efficiency using data envelopment analysis : evidence from 26 European countries
Anastasiou, Athanasios
;
Kalligosfyris, Charalampos
; …
- In:
International journal of computational economics and …
13
(
2023
)
1
,
pp. 61-109
Persistent link: https://www.econbiz.de/10014307707
Saved in:
10
Technology, taxation, and corruption : evidence from the introduction of electronic tax filing
Okunogbe, Oyebola
;
Pouliquen, Victor
- In:
American economic journal
14
(
2022
)
1
,
pp. 341-372
Persistent link: https://www.econbiz.de/10012888163
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