Similar Search Results

Steuerehrlichkeit : eine politisch-ökonomische und zugleich finanzsoziologische Analyse der Einkommensteuerrechtsanwendung und -befolgung in Deutschland

Schöbel, Enrico - 2008

Persistent link: https://www.econbiz.de/10003750212

A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries

Batrancea, Larissa M.; Nichita, Anca; De Agostini, Ruggero - In: Financial innovation : FIN 8 (2022), pp. 1-23

The slippery slope framework explains tax compliance along two main dimensions, trust in authorities and power of …‑post‑communist countries doing business in five economic branches. After using scenarios that experimentally manipulated trust and power, our … results confirmed the framework's assumptions regarding the attitudes of the self‑employed taxpayers; trust and power fostered …

Persistent link: https://www.econbiz.de/10013498860

Fiscal decentralization and decentralizing tax administration : different questions, different answers

Bird, Richard M. - 2015

Persistent link: https://www.econbiz.de/10011450628

Fiscal Decentralization and Decentralizing Tax Administration : Different Questions, Different Answers

Bird, Richard M. - 2015

The case for decentralizing taxes does not imply that these taxes need to be administered locally. Nor is it is necessarily constrained by the weakness of local tax administration. Tax decentralization and the decentralization of tax administration are related but separable decisions. As...

Persistent link: https://www.econbiz.de/10013011413

The German Federal Court of Audit's observations of and comments on tax administration and tax compliance

Schöbel, Enrico - In: Fiscal sociology : public auditing, (pp. 15-36). 2007

Persistent link: https://www.econbiz.de/10003447821

The German Federal Court of Audit's observations of and comments on tax administration and tax compliance

Schöbel, Enrico (contributor) - 2006

Auditing institutions, such as the German Federal Court of Audit (BRH), provide information on public revenue and public spending. The question of how to increase tax compliance has been of frequent interest. Unfortunately, information from German taxpayers' declaration behaviour (beyond the...