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Increasing tax collection in African countries : the role of information technology
Okunogbe, Oyebola; Santoro, Fabrizio - In: Journal of African economies 32 (2023), pp. i57-i83
Persistent link: https://www.econbiz.de/10014314073
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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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Tax compliance and information provision : a field experiment with small firms
Doerrenberg, Philipp; Schmitz, Jan - 2015
We study tax compliance in Slovenia using data generated in a field experiment. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and...
Persistent link: https://www.econbiz.de/10010511264
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Tax compliance and information provision : a field experiment with small firms
Doerrenberg, Philipp; Schmitz, Jan - 2015
We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and informed about the...
Persistent link: https://www.econbiz.de/10010513276
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Tax compliance in a developing country : understanding taxpayers' compliance decision by their perceptions
Nkundabanyanga, Stephen Korutaro; Mvura, Philemon; … - In: Journal of economic studies 44 (2017) 6, pp. 931-957
Persistent link: https://www.econbiz.de/10011960962
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Lessons of tax compliance research for lawmakers and tax administrators: getting best returns from limited resources
Mikesell, John L.; Birskyte, Liucija - In: Public financial management, (pp. 207-236). 2006
Persistent link: https://www.econbiz.de/10003333727
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An experimental examination of taxpayers' and tax professionals' aggressive tax preferences : a prospect theory foundation
Schisler, Daniel Lawrence - 1992
Persistent link: https://www.econbiz.de/10003319526
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The detection of income tax evasion trough an analysis of digital distributions
Nigrini, Mark John - 1992
Persistent link: https://www.econbiz.de/10003319539
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On the budget-constrained IRS : equilibrium and efficiency
Liang, Meng-yu (contributor); Yang, C. C. (contributor) - 2007
Persistent link: https://www.econbiz.de/10003413208