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Implementation of common consolidated corporate tax base and its implications for non-participating country : a case study for the Czech Republic
Solilova, Veronika; Nerudová, Danuše - In: Ekonomický časopis : časopis pre ekonomickú … 64 (2016) 3, pp. 282-298
Persistent link: https://www.econbiz.de/10011522920
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Job satisfaction amongst public employees working within tax administrations : analyzing the case of Spain
Barrilao González, Pedro E.; Delgado Alaminos, Juan; … - In: Regional and sectoral economic studies : RSES 16 (2016) 1, pp. 17-32
Persistent link: https://www.econbiz.de/10011780381
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E-tax administration and tax compliance among corporate taxpayers in Nigeria
Oladele, Rotimi; Aribaba, Foluso Olugbenga; Adekunle, … - In: Accounting and taxation review : A&TR 4 (2020) 3, pp. 93-101
Persistent link: https://www.econbiz.de/10012315257
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Relative efficiency within a tax administration : the effects of result improvement
Villar Rubio, Elena; Barrilao González, Pedro Enrique; … - In: Revista finanzas y política económica 9 (2017) 1, pp. 135-149
Persistent link: https://www.econbiz.de/10011897858
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Connectivity between Electronic Services, Taxpayers' Support and Tax Administration Performance
Okoh, Umale; Jehu, Philip; Alkali, Mohammed Yusuf - In: Journal of information & knowledge management : JIKM 23 (2024) 2, pp. 1-25
Persistent link: https://www.econbiz.de/10014535195
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Global minimum corporate income tax rate : challenges and prospects for Uganda
Lakuma, Corti Eliab Paul; Kahunde, Rehema - 2023
This paper simulates the impact of the global minimum corporate tax rate (GMCTR) in Uganda by estimating the difference between the mechanical and the behavioural changes in tax revenue. Overall, implementation of GMCTR will increase tax revenue, and the revenue increase is inversely...
Persistent link: https://www.econbiz.de/10014427589
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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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Ease of paying taxes : the electronic tax system in Nigeria
Awai, Esther Stella; Oboh, Timothy - In: Accounting and taxation review : A&TR 4 (2020) 1, pp. 63-73
Persistent link: https://www.econbiz.de/10012207594
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Does e-government improve government capacity? : evidence from tax compliance costs, tax revenue, and public procurement competitiveness
Kochanova, Anna; Hasnain, Zahid; Larson, Bradley - In: The World Bank economic review : WBER 34 (2020) 1, pp. 101-120
Persistent link: https://www.econbiz.de/10012175230
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Corruption, governance, and tax revenue : evidence from EAGLE countries
Arif, Imtiaz; Rawat, Amna Sohail - In: Journal of transnational management : the official … 23 (2018) 2/3, pp. 119-133
Persistent link: https://www.econbiz.de/10011930157