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accessRights:"restricted"
~subject:"Finanzverwaltung"
~type_genre:"Article in journal"
~type_genre:"Aufsatzsammlung"
~type_genre:"Working Paper"
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Search: subject_exact:"Steuerbemessungsgrundlage"
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Finanzverwaltung
Besteuerungsverfahren
320
Taxation procedure
320
Steuervermeidung
96
Tax avoidance
96
Steuermoral
91
Tax compliance
91
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57
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50
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Stomberg, Bridget
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1
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1
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:
2
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:
3
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:
4
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:
5
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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6
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:
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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