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Tax uncertainty and incremental tax avoidance
Guenther, David A.; Wilson, Ryan J.; Wu, Kaishu - In: The accounting review : a publication of the American … 94 (2019) 2, pp. 229-247
Persistent link: https://www.econbiz.de/10012138244
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Mutual learning for reducing tax gaps in V4 countries and Ukraine : final report
Frizis, Iakov; Głowacki, Krzysztof - 2017
Learning for Reducing Tax Gaps in V4 Countries and Ukraine" co-financed by the Visegrad Fund in the years 2016-2017. Five … Research Ukraine (Kiev, Ukraine), INEKO Institute for Economic and Social Reform (Bratislava, Slovak Republic), EUROPEUM …
Persistent link: https://www.econbiz.de/10011852785
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Mutual learning for reducing tax gaps in V4 countries and Ukraine : peer country paper: Poland
Frizis, Iakov; Głowacki, Krzysztof; Mirecka, Katarzyna - 2017
Reducing Tax Gaps in V4 Countries and Ukraine" co-financed by the Visegrad Fund in the years 2016‒2017. …
Persistent link: https://www.econbiz.de/10011852795
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BEPS : a challenge for the increasing budget revenues in the process of digitalization
Mișa, Ionuț; Kagitci, Meral - In: Theoretical and applied economics : GAER review 27 (2020) 4/625, pp. 331-344
Persistent link: https://www.econbiz.de/10012692536
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Tax-haven investors and corporate profitability : evidence of profit shifting by German affiliates of multinational firms
Godar, Sarah - In: FinanzArchiv : European journal of public finance 77 (2021) 4, pp. 345-375
Persistent link: https://www.econbiz.de/10012813919
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Corporate tax policy and international firm behavior
Steinmüller, Elias - 2019
Persistent link: https://www.econbiz.de/10012181483
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Firms' willingness to pay local business tax : the impact of trust and public goods
Giese, Henning; Heinemann-Heile, Vanessa - 2024
This study analyzes whether and to what extent the provision of public goods and firms' trust in local governments' handling of local business tax revenues are associated with firms' willingness to pay local business tax. Using survey data on German small- and medium-sized firms, we find that...
Persistent link: https://www.econbiz.de/10015069681
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Private equity and local public finances
Olbert, Marcel; Severin, Peter H. - In: Journal of accounting research 61 (2023) 4, pp. 1313-1362
Persistent link: https://www.econbiz.de/10014364674
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Tax benefits determinants and earnings management : results from the Eurozone countries
Tachinakis, Panagiotis - In: International journal of computational economics and … 12 (2022) 3, pp. 263-274
Persistent link: https://www.econbiz.de/10013253295
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Umsatzbesteuerung und Umsatzsteuerausfall in der EU : eine rechtliche und ökonomische Analyse
Wohlfahrt, Beate - 2013
Eine wichtige Voraussetzung für die Errichtung des europäischen Binnenmarktes war die Angleichung der in den Mitgliedstaaten erhobenen Umsatzsteuern. Mit dem 1969 vollzogenen ersten Harmonisierungsschritt wurde ein gemeinschaftsweiter Wechsel hin zu einem Mehrwertsteuersystem mit...
Persistent link: https://www.econbiz.de/10009767014