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  • Search: subject:"filing"
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Year of publication
Subject
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e-filing 22 tax administration 15 Einkommensteuer 14 Income tax 14 Besteuerungsverfahren 13 Steuermoral 13 Tax compliance 13 Taxation procedure 13 Theorie 13 Patent 11 Theory 11 Financial statement 9 Jahresabschluss 9 Patentrecht 9 United States 9 tax system 9 Finanzverwaltung 8 Fiscal administration 8 Patent law 8 USA 8 electronic filing 8 personal income tax 8 tax compliance 8 Berichtswesen 7 Innovation 7 Regulation 7 Reporting 7 corporate income tax 7 filing tax returns 7 tax filing 7 tax returns 7 tax revenue 7 E-government 6 Financial supervision 6 Finanzmarktaufsicht 6 Malaysia 6 Regulierung 6 Steuervermeidung 6 Tax avoidance 6 income taxes 6
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Online availability
All
Undetermined 79 Free 77
Type of publication
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Article 115 Book / Working Paper 63 Other 2
Type of publication (narrower categories)
All
Article in journal 83 Aufsatz in Zeitschrift 83 Working Paper 25 Arbeitspapier 16 Graue Literatur 16 Non-commercial literature 16 Article 6 research-article 5 Conference paper 2 Konferenzbeitrag 2 conceptual-paper 1 review-article 1 technical-paper 1
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Language
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English 132 Undetermined 45 German 2 Spanish 1
Author
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van Pottelsberghe de la Potterie, Bruno 9 Eichfelder, Sebastian 5 Gan, Li 5 Zhang, Shuoxun 5 de Rassenfosse, Gaétan 5 Dernis, Hélène 4 Guellec, Dominique 4 Mosel, Malte 4 Sabarwal, Tarun 4 Xie, Shengkun 4 Bai, Shuming 3 Bastani, Spencer 3 Giebe, Thomas 3 Hansford, Ann 3 Hidayat, Kadarisman 3 Koong, Kai S. 3 Marjit, Sugata 3 Martinez-Vazquez, Jorge 3 Miao, Chizheng 3 Mukherjee, Arijit 3 Mukherjee, Vivekananda 3 Nimran, Umar 3 Picci, Lucio 3 Prasetya, Arik 3 Schorn, Michael 3 Utama, Mekar Satria 3 van Zeebroeck, Nicolas 3 Abdulsalam Mas'ud 2 Callen, Jeffrey L. 2 Chan, Kam C. 2 Chiang, Ting-Wei 2 Dong, Bei 2 El-Gazzar, Samir 2 Esposito, Emilio Xavier 2 Gassmann, Oliver 2 Gupta, Gaurav 2 Hechtner, Frank 2 Henderson, Cassy Daniels 2 Hermanto, Asep Heri 2 Jacob, Rudolph A. 2
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Institution
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International Monetary Fund (IMF) 7 Centre Emile Bernheim, Solvay Brussels School of Economics and Management 3 Department of Economics, University of Kansas 3 Australian Taxation Studies Program (ATAX), Faculty of Law 2 C.E.P.R. Discussion Papers 2 International Monetary Fund 2 Solvay Brussels School of Economics and Management, Université Libre de Bruxelles 2 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 2 Wirtschafts- und Sozialwissenschaftliche Fakultät, Friedrich-Alexander-Universität Erlangen-Nürnberg 2 Asian Development Bank 1 Asian Development Bank (ADB) 1 CESifo 1 Centro de Estudos e Formação Avançada em Gestão e Economia (CEFAGE-UE), Universidade de Évora 1 Department of Economics and Finance, College of Business and Economics 1 ESRC Centre for Business Research 1 Econometric Society 1 European Centre for Advanced Research in Economics and Statistics (ECARES), Solvay Brussels School of Economics and Management 1 Fachbereich Wirtschaftswissenschaft, Freie Universität Berlin 1 Institute of Economic Research, Korea University 1 Institute of Innovation Research, Hitotsubashi University 1 Mathematica Policy Research 1 Melbourne Institute of Applied Economic and Social Research (MIAESR), Faculty of Business and Economics 1 School of Management, Yale University 1
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Published in...
All
The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association 5 Journal of public economics 4 Advances in accounting : a research annual 3 IMF Working Papers 3 WORKING PAPERS SERIES IN THEORETICAL AND APPLIED ECONOMICS 3 Working Papers CEB 3 Accounting horizons : a quarterly publication of the American Accounting Association 2 BGPE Discussion Paper 2 CEPR Discussion Papers 2 CESifo Working Paper 2 CESifo working papers 2 Contemporary accounting research : the journal of the Canadian Academic Accounting Association 2 ICTD working paper 2 IMF Staff Country Reports 2 International Journal of Electronic Finance 2 International journal of business information systems : IJBIS 2 Journal of Applied Accounting Research 2 Journal of Economics and Financial Analysis 2 Journal of accounting research 2 MPRA Paper 2 Risks 2 Risks : open access journal 2 Taxation 2 Technological forecasting & social change : an international journal 2 ULB Institutional Repository 2 Working Papers / Wirtschafts- und Sozialwissenschaftliche Fakultät, Friedrich-Alexander-Universität Erlangen-Nürnberg 2 Working paper 2 ADB Reports 1 Accounting & taxation : AT 1 Accounting and taxation review : A&TR 1 Accounting and the public interest 1 Agricultural Finance Review 1 American Journal of Applied Sciences 1 Annual review of financial economics 1 Brazilian review of econometrics : BRE ; the review of the Brazilian Econometric Society 1 Business horizons 1 Business management review : journal of the University of Dar es Salaam Business School 1 CEFAGE-UE Working Papers 1 CESifo Working Paper Series 1 Cogent Business & Management 1
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Source
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ECONIS (ZBW) 100 RePEc 53 EconStor 15 Other ZBW resources 10 BASE 2
Showing 1 - 10 of 180
Cover Image
Optional (non-)filing and effective taxation
Hauck, Tobias Alexander; Wallossek, Luisa - In: Journal of public economics 238 (2024), pp. 1-9
Persistent link: https://www.econbiz.de/10015075668
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Innovation and patenting activities of COVID-19 vaccines in WTO members: Analytical review of Medicines Patent Pool (MPP) COVID-19 Vaccines Patent Landscape (VaxPaL)
Chiang, Ting-Wei; Wu, Xiaoping - 2022
examination of patent applicants, filing dates, and offices of first and subsequent filing, the paper identifies patterns and …
Persistent link: https://www.econbiz.de/10012882660
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Innovation and patenting activities of COVID-19 vaccines in WTO members : analytical review of Medicines Patent Pool (MPP) COVID-19 Vaccines Patent Landscape (VaxPaL)
Chiang, Ting-Wei; Wu, Xiaoping - 2022 - Manuscript date: 18 January 2022
examination of patent applicants, filing dates, and offices of first and subsequent filing, the paper identifies patterns and …
Persistent link: https://www.econbiz.de/10012818093
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Increasing domestic resource mobilization through the digitalization of tax administrations in Asia and the Pacific : progress, challenges, and opportunities
Isgut, Alberto E.; Pellegrino, Alfonso - 2024
Persistent link: https://www.econbiz.de/10014582336
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Regulatory transparency and regulators' effort : evidence from public release of the SEC's review work
Guo, Rui; Tian, Xiaoli Shaolee - In: Journal of accounting research 62 (2024) 1, pp. 229-273
Persistent link: https://www.econbiz.de/10014483555
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E-tax system adoption and tax compliance in Ethiopia : large and medium taxpayers' experience
Yimam, Seid; Lidetu, Kebede; Belete, Tihtina - 2024
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Preview
Persistent link: https://www.econbiz.de/10014464481
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Why don't firms file tax returns on time? : evidence from the Indian GST
Gupta, Bhanu; Velayudhan, Tejaswi; Dhawan, Prince; … - 2024
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Preview
Persistent link: https://www.econbiz.de/10015085096
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Extending UTAUT through moderating effects of trust : an insights from electronic tax filing adoption among micro-entrepreneurs in merchandising sector
Abdulsalam Mas'ud; Nor Aziah Abd Manaf; Natrah Saad; … - In: International journal of business information systems : … 46 (2024) 2, pp. 238-257
Persistent link: https://www.econbiz.de/10015061839
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South African taxpayers perceptions towards e-filing
Naape, Baneng - In: Journal of Economics and Financial Analysis 6 (2023) 2, pp. 21-41
Persistent link: https://www.econbiz.de/10014486181
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Effect of religiosity, perceived risk, and attitude on tax compliant intention moderated by e-filing
Utama, Mekar Satria; Nimran, Umar; Hidayat, Kadarisman; … - In: International Journal of Financial Studies 10 (2022) 1, pp. 1-15
e-Filing. This research used a quantitative approach which involved the Structural Equation Model (SEM). Large taxpayers … significant effect on Tax Compliant Intention (Y2). e-Filing showed an insignificant moderating effect on the research model. The … behavior, namely Religiosity and the perceived risk of taxpayers. In addition, this research involves the e-Filing variable as …
Persistent link: https://www.econbiz.de/10013200407
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