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Diskussionsbeitrag / Discussion Paper. Finanzverwaltung von innen: Neue Ansätze ihrer empirisch-ökonomischen Erforschung

Schöbel, Enrico - In: Jahrbücher für Nationalökonomie und Statistik 231 (2011) 4, pp. 558-571

their professional experience with tax offices. The German Federal Ministry of Finance initiated an online survey addressed …

Persistent link: https://www.econbiz.de/10014609358

The German Federal Court of Audit's observations of and comments on tax administration and tax compliance

Schöbel, Enrico - 2006

Auditing institutions, such as the German Federal Court of Audit (BRH), provide information on public revenue and public spending. The question of how to increase tax compliance has been of frequent interest. Unfortunately, information from German taxpayers? declaration behaviour (beyond the...

Persistent link: https://www.econbiz.de/10010297269

The German Federal Court of Audit's observations of and comments on tax administration and tax compliance

Schöbel, Enrico - Staatswissenschaftliche Fakultät, … - 2006

Persistent link: https://www.econbiz.de/10009211188

Tax Administrations’ Capacity in Preventing Tax Evasion and Tax Avoidance

Heitmüller, Frederik - 2019

We explore the role of tax administrations in the fight against inequality through data analysis of a survey consisting … of 71 questions that we have designed and sent to the tax administrations of all EU Member States. The survey focuses … seven respondent jurisdictions and combines it with additional data available through the International Survey on Revenue …

Persistent link: https://www.econbiz.de/10012896844

Valuation as a Challenge for Tax Administration

Lederman, Leandra - 2021

Valuation issues have long posed challenges for the U.S. federal tax system. This is not just because of questions about what technique will most accurately value particular types of property. A key problem for tax administration is that taxpayers have an incentive to claim erroneous,...

Persistent link: https://www.econbiz.de/10013251380

Enforcement as Substance in Tax Compliance

Lederman, Leandra; Sichelman, Ted M. - 2013

It is well known that the government’s complete failure to enforce a law can nullify that law. But what are the effects of partial enforcement? This Article shows that imperfect enforcement can alter the de facto content of the written law in predictable and beneficial ways. Specifically, in...

Persistent link: https://www.econbiz.de/10014158272

The future of tax audits? : the acceptance of online-based, automated tax audits and their effects on trust and power

Brezina, Paul; Eberhartinger, Eva; Zieser, Maximilian - 2021

, ultimately affecting tax compliance. In an experimental survey among taxpayers and tax auditors, we focus on four specific …

Persistent link: https://www.econbiz.de/10012501266

The effects of cooperative compliance on firms' tax risk, tax risk management and compliance costs

Eberhartinger, Eva; Zieser, Maximilian - 2021

use survey data from representatives of firms participating in the pilot project and a sample of comparable firms under a …

Persistent link: https://www.econbiz.de/10012302094

Indicador de eficiencia recaudatoria del impuesto al valor agregado y del impuesto a la renta de Ecuador

Ramírez, José; Carrillo Maldonado, Paul A. - 2017

Persistent link: https://www.econbiz.de/10011784057

Does the Organizational Structure of Tax Administration Really Matter for Tax Collection?

Iswahyudi, Heru - 2022

This paper is aimed at investigating whether changing the structural designs of the organization of a tax administration is a reliable strategy toward improving domestic revenue mobilization capacity. Using the Indonesian tax administration as case study, the answer to this research objective...

Persistent link: https://www.econbiz.de/10014079939

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