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Tax non-compliance and perceptions of corruption : policy implications for developing countries
Rosid, Arifin; Evans, Chris; Tran-Nam, Binh - In: Bulletin of Indonesian economic studies 54 (2018) 1, pp. 25-60
Persistent link: https://www.econbiz.de/10012024359
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Tax administration strength and tax efficiency in emerging Europe : lessons for Romania
Babici, Georgia; Crivelli, Ernesto; Marinkov, Marina - In: International economic journal 33 (2019) 4, pp. 741-756
Persistent link: https://www.econbiz.de/10012201686
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Corporate profitability and effective tax rate : the enforcement effect of large taxpayer units
Tennant, Sandria N.; Tracey, Marlon R. - In: Accounting and business research 49 (2019) 3, pp. 342-361
Persistent link: https://www.econbiz.de/10012225848
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Taxpayer service provision and tax compliance : evidence for large taxpayers in Jamaica
Small, Oronde; Brown, Leanora - In: Public finance review : PFR 48 (2020) 2, pp. 250-277
Persistent link: https://www.econbiz.de/10012167062
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Taxpayers' attitudes towards tax amnesties and compliance in South Africa : an exploratory study
Junpath, S. V.; Kharwa, M. S. E.; Stainbank, L. J. - In: South African journal of accounting research 30 (2016) 1/2, pp. 97-119
Persistent link: https://www.econbiz.de/10011688889
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Do gatekeepers of taxation need more ethics and enforcement to move the needle of compliance north?
Frazer, Linval; Winkelman, Kenneth A.; D'Amico, Jeffrey - In: Business & professional ethics journal 37 (2018) 2/3, pp. 161-180
Persistent link: https://www.econbiz.de/10011932402
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The promise and limitations of information technology for tax mobilization
Okunogbe, Oyebola; Santoro, Fabrizio - In: The World Bank research observer : WBRO 38 (2023) 2, pp. 295-324
Persistent link: https://www.econbiz.de/10014321191
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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
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Big Data analytics in IRS audit procedures and its effects on tax compliance : a moderated mediation analysis
Neuman, Erica L.; Sheu, Robert J. - In: The journal of the American Taxation Association : a … 44 (2022) 2, pp. 97-113
Persistent link: https://www.econbiz.de/10013533170