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Tax avoidance versus tax evasion : on some determinants of the shadow economy

Neck, Reinhard; Wächter, Jens-Uwe; Schneider, Friedrich - In: International tax and public finance 19 (2012) 1, pp. 104-117

Persistent link: https://www.econbiz.de/10009578338

Striking the balance : tax administration, enforcement and compliance in the 1990s ; the Institute for Fiscal Studies, sixth residential conference, 16 - 17 April 1993

Gammie, Malcolm (contributor) - 1996

This report of the 1993 IFS Residential Conference considers the administrative issues that face the tax system in the 1990s. Speakers dealt with the implications of the move to self-assessment, the adoption of a rulings procedure, tax appeals and general anti-avoidance rules. International...

Persistent link: https://www.econbiz.de/10009569803

Striking the balance : tax administration, enforcement and compliance in the 1990s ; the Institute for Fiscal Studies, sixth residential conference, 16 - 17 April 1993

Gammie, Malcolm (contributor) - 1996

Persistent link: https://www.econbiz.de/10000930281

Papers and summary of discussion of a Conference on Tax Simplification and Anti-Avoidance Legislation, 28.6.1974. The Institute for Fiscal Studies

1974

Persistent link: https://www.econbiz.de/10003220044

Does tax simplification motivate small businesses to be more compliant? : evidence from a regression discontinuity in Indonesia

Satyadini, Agung; Rosid, Arifin - In: Bulletin of Indonesian economic studies 60 (2024) 2, pp. 217-238

Persistent link: https://www.econbiz.de/10015050599

Warum die Steuerzahler eine Steuervereinfachung verhindern

Mackscheidt, Klaus - 2009

Häufig erfahren die Bürger wenig über den Nutzen öffentlicher Güter im Vergleich zum Steueropfer, das sie dafür aufbringen müssen: Gegenüber öffentlichen Gütern besteht keine Konsumentensouveränität. Als Ersatz dafür könnte wenigstens eine Wählersouveränität bei öffentlichen...