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Regulation of intermediaries, including tax advisers, in the EU/member states and best practices from inside and outside the EU : study requested by the FISC Subcommittee
Mulligan, Emer; Bassey, Edidiong; De Widt, Dennis; … - Europäisches Parlament / Policy Department for … - 2022
Persistent link: https://www.econbiz.de/10013469903
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Regional tax compliance and tax motivated earnings management : evidence from the 2008 Italian tax reform
Mattei, Marco Maria - In: Corporate ownership & control : international … 12 (2014/15) 1, pp. 31-46
Persistent link: https://www.econbiz.de/10011339544
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The effect of audit activity on tax declaration : evidence on small businesses in Italy
D'Agosto, Elena; Manzo, Marco; Pisani, Stefano; … - In: Public finance review : PFR 46 (2018) 1, pp. 29-57
Persistent link: https://www.econbiz.de/10011900549
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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
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Emotions in tax related situations shape compliance intentions : A comparison between Austria and Italy
Privitera, Alessandra; Enachescu, Janina; Kirchler, Erich; … - In: Journal of behavioral and experimental economics 92 (2021), pp. 1-15
Persistent link: https://www.econbiz.de/10012643611
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Tax compliance under different institutional settings in Italy and Sweden : an experimental analysis
Ottone, Stefania; Ponzano, Ferruccio; Andrighetto, Giulia - In: Economia politica : journal of analytical and … 35 (2018) 2, pp. 367-402
Persistent link: https://www.econbiz.de/10012002017
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Discretionary policy, strategic complementarity and tax evasion : a strategic analysis of the Italian audit mechanism
Chiarini, Bruno; Monteleone, Simona - In: Economia politica : journal of analytical and … 33 (2016) 1, pp. 99-117
Persistent link: https://www.econbiz.de/10011637719
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Culture, compliance, and confidentiality : taxpayer behavior in the United States and Italy
Alm, James; Bernasconi, Michele; Laury, Susan K.; Lee, … - 2016
Persistent link: https://www.econbiz.de/10011642149
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Tax evasion and economic crime : empirical evidence for Italy
Argentiero, Amedeo; Chiarini, Bruno; Marzano, Elisabetta - 2015
This paper examines the impact of tax evasion on criminal activities in Italy. Precisely, we consider three types of crime particularly related to economic determinants: property crimes (including robberies, thefts and car thefts), frauds and usury. By using annual data for the Italian provinces...
Persistent link: https://www.econbiz.de/10011334238