Similar Search Results

State capacity and tolerance towards tax evasion : first evidence from Romania

Vâlsan, Călin; Druică, Elena; Ianole-Călin, Rodica - In: Administrative Sciences : open access journal 10 (2020) 2/33, pp. 1-17

We investigate the level of tolerance towards tax non-compliance and the informal economy in Romania, using a sample of …

Persistent link: https://www.econbiz.de/10012271303

The role of individual social responsibility and corporate social responsibility in the tax fraud war : a comparison between the priorities of Italian and Romanian consumers

Gazzola, Patrizia; Paterson, Audrey; Amelio, Stefano; … - In: Corporate social responsibility and environmental management 30 (2023) 5, pp. 2265-2277

Persistent link: https://www.econbiz.de/10014457669

The evolution of revolution : is splintering inevitable?

Basuchoudhary, Atin; Razzolini, Laura - In: The Economics of peace and security journal : Eps journal 13 (2018) 1, pp. 53-54

Persistent link: https://www.econbiz.de/10011840880

The violent legacy of fascism : neofascist political violence in Italy, 1969-88

Costalli, Stefano; Guariso, Daniele; Justino, Patricia; … - 2023

experienced cycles of violence between the 1960s and 1980s. Can such violence be explained by legacies of mobilization during … fascism? We study whether and how the Italian fascist experience of the 1920s affected political violence during the 1970s and … regime-predicts neofascist political violence at the provincial level more than 40 years later. New windows of opportunity …

Persistent link: https://www.econbiz.de/10014234455

What are the factors of tax evasion? : new findings in the EVS study

Ryšavá, Tereza; Zídková, Hana - In: Národohospodářský obzor : časopis věnovaný … 21 (2021) 4, pp. 385-409

This paper is analyzing tax morale in three selected European countries through the evaluation of the results of the European Values Study. The main aim is to identify the factors that influence taxpayers' decisions on the issue of whether they justify cheating on tax or not. The dependence and...

Persistent link: https://www.econbiz.de/10012817889

The quality effect of auditing on tax compliance : evidence from Tunisian context

Soltani, Lynda - In: International journal of economics and financial issues … 12 (2022) 1, pp. 24-27

Persistent link: https://www.econbiz.de/10012802915

Are risk-based tax audit strategies rewarded? : an analysis of corporate tax avoidance

Eberhartinger, Eva; Safaei, Reyhaneh; Sureth, Caren; … - 2021

This study examines the relation between risk-based tax audit strategies and corporate tax avoidance. We exploit OECD data across 54 countries on risk profiling, predictive modeling, and internal intelligence functions in tax administrations from 2014 to 2017 to investigate whether risk-based...

Persistent link: https://www.econbiz.de/10012622823

Are risk-based tax audit stretegies rewarded? : an analysis of corporate tax avoidance

Eberhartinger, Eva; Safaei, Reyhaneh; Sureth, Caren; … - 2021

Persistent link: https://www.econbiz.de/10012618773

On income tax avoidance : the case of Germany revisited

Fauser, Hannes - 2019

I study tax avoidance along the income distribution based on micro data from the Income and Consumption Survey (EVS) for the year 2013. The richness of the survey concerning income, taxes and expenditures is exploited by modelling the German tax code in terms of the items available in the EVS....

Persistent link: https://www.econbiz.de/10012285955

Revenue administration : implementing a high-wealth individual compliance program

Buchanan, John; McLaughlin, Lucilla - 2017

This technical note is provided as guidance to tax administrations that are considering a program to enhance the tax compliance of high wealth individuals. The note explains the rationale for a specialized compliance program for this segment of the taxpayer base and provides guidance on defining...

Persistent link: https://www.econbiz.de/10011671646

1
2
3
4
5
6
7
8
9
10
Next
Last