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Understanding multidimensional tax systems

Robinson, Leslie; Slemrod, Joel - In: International tax and public finance 19 (2012) 2, pp. 237-267

Persistent link: https://www.econbiz.de/10009620548

Determinants of tax efficiency perceptions by domestic taxpayers in Kenya : the case of Nairobi

Mosomi, Ndemo Alfonce - In: International journal of economics, finance and … 3 (2015) 5, pp. 541-545

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A critical review of the characteristics of presumptive tax systems in developing countries

Duve, Munyaradzi; Schutte, Daniel P. - In: Theory, methodology, practice 17 (2021) 2, pp. 27-43

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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

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100 years of the modern German tax system : foundation, reforms, and challenges

Bach, Stefan - In: DIW weekly report : economy, politics, science : a … 9 (2019) 46/48, pp. 407-413

The tax and fiscal reforms headed by German finance minister Matthias Erzberger in 1919 and 1920 fundamentally reshaped German public finances. The total tax revenue as a percentage of GDP, or tax-to-GDP ratio, doubled and increased continually until the end of World War II. Since the 1950s, the...

Persistent link: https://www.econbiz.de/10012150709