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Spatial tax enforcement spillovers : evidence from South Africa

Lediga, Collen; Riedel, Nadine; Strohmaier, Kristina - 2019 - Preliminary Version, January 2019

data on all business taxpayer audits by the South African Revenue Services during that time period. The results suggest … that audits significantly raise the tax reporting of non-audited neighboring firms. While the observed spillovers decline …

Persistent link: https://www.econbiz.de/10012232122

Fiscal consolidation with tax evasion and corruption

Pappa, Euē; Sajedi, Rana; Vella, Eugenia - In: Journal of international economics 96 (2015), pp. 56-75

Persistent link: https://www.econbiz.de/10011387745

Cryptocurrencies' low risk for money laundering and high risk for cybercrime : desperation of tax administration or new future of taxation

Bozdoğanoğlu, Burçin - In: Current perspectives in public finance, (pp. 43-67). 2018

Persistent link: https://www.econbiz.de/10012166952

Tax haven incorporation and financial reporting transparency

Lewellen, Christina M. - In: Review of accounting studies 28 (2023) 3, pp. 1811-1855

Persistent link: https://www.econbiz.de/10014383877

Tax evasion: part of the underground economy in Romania

Ungureanu, Mihai Aristotel; Piṭu, Ioan Cosmin - In: Organizations and performance in a complex world : 26th …, (pp. 373-384). 2021

Persistent link: https://www.econbiz.de/10012417035

Heuristic model of taxpayer behaviour : application to Russian experience with regard to tax evasion

Naydenov, Alexey - 2013

The article concerns with the subject of studying economic behavior of taxpayers with regard to tax evasion. An overview of theoretic and methodological approaches concerning decision making on the base of rational and behavior principles is given. The methodology of research assumes application...

Persistent link: https://www.econbiz.de/10011543370

Causes of the unofficial economy in new EU member states

Mikulić, Davor; Galić Nagyszombaty, Andrea - In: Economic research (2013), pp. 29-44

Persistent link: https://www.econbiz.de/10011526356

Political connections and tax-induced earnings management : evidence from China

Li, Chen; Wang, Yaping; Wu, Liansheng; Xiao, Jason Zezhong - In: The European journal of finance 22 (2016) 4/6, pp. 413-431

Persistent link: https://www.econbiz.de/10011615950

Are politically connected firms more likely to evade taxes? : evidence from Tunisia

Rijkers, Bob; Arouri, Hassen; Baghdadhi, Leila - In: Papers and proceedings of the Annual Bank Conference on …, (pp. 166-175). 2016

Persistent link: https://www.econbiz.de/10011662573

Moderated mediation effects of corporate social responsibility performance on tax avoidance : evidence from China

Mao, Chih-Wen; Wu, Wen-chieh Jack - In: Asia-Pacific journal of accounting & economics : … 26 (2019) 1/2, pp. 90-107

Persistent link: https://www.econbiz.de/10012173940