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Structural effects of trust in e-filing software on e-filing acceptance in services sector
Abdulsalam Mas'ud; Mohammed Abdullahi Umar - In: International journal of enterprise information systems … 15 (2019) 2, pp. 76-94
Persistent link: https://www.econbiz.de/10012035878
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The leap of faith : the fiscal foundations of successful government in Europe and America
Steinmo, Sven (ed.) - 2018 - First edition
Persistent link: https://www.econbiz.de/10011899222
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Modernisierung des Besteuerungsverfahrens
Preißer, Michael; Wind, Till Kristian - 2017 - 1. Auflage
Persistent link: https://www.econbiz.de/10011509631
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How to control internet transactions? : A contribution from the point of view of German tax inspectors
Dittmar, Frank - In: Intertax : international tax review 26 (1998) 1, pp. 88-92
Persistent link: https://www.econbiz.de/10001238141
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Digitalization to improve tax compliance : evidence from VAT e-invoicing in Peru
Bellon, Matthieu; Dabla-Norris, Era; Khalid, Salma; … - In: Journal of public economics 210 (2022), pp. 1-28
Persistent link: https://www.econbiz.de/10013285706
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Tax law and digitalization : the new frontier for government and business : principles, use cases and outlook
Owens, Jeffrey (ed.); Risse, Robert (ed.) - 2021
Persistent link: https://www.econbiz.de/10013259861
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Can e-filing reduce tax compliance costs in developing countries?
Yilmaz, Fatih; Coolidge, Jacqueline - 2013
Persistent link: https://www.econbiz.de/10010205222
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Digitale Brücken zur Finanzverwaltung - Erlebnisse, Erkenntnisse, Erwartungen
Schröder, Stefan - 2018
Persistent link: https://www.econbiz.de/10011913671
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Can specialized tax software reduce tax compliance costs in developing countries?
Yilmaz, Fatih; Coolidge, Jacqueline - In: Issues in public sector economics : empirical analysis …, (pp. 89-119). 2017
Persistent link: https://www.econbiz.de/10011862438
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Digitalization to improve tax compliance : evidence from VAT e-invoicing in Peru
Bellon, Matthieu; Chang, Jillie; Dabla-Norris, Era; … - 2019
This paper examines the impact of e-invoicing on firm tax compliance and performance using administrative tax data and quasi-experimental variation in the rollout of VAT electronic invoicing in Peru. We find that e-invoicing increases reported firm sales, purchases and value-added by over 5...
Persistent link: https://www.econbiz.de/10012154580