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Tax Administration Reform in China : Achievements, Challenges, and Reform Priorities
Brondolo, John David - 2016
Tax administration improvements have contributed significantly to a doubling of China's tax-to-GDP ratio and the … substantial reduction in taxpayers' compliance costs since the mid-1990s. This paper describes the key features of China's tax …
Persistent link: https://www.econbiz.de/10012982447
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Taxpayer Self-Inspections, Audits, and Optimal Tax Administration : Evidence from China
Cui, Wei - 2021
taxpayer self-inspections. The practice emerged spontaneously across China in the 1990s and persists to this day despite having … roughly 50% of the activity in China’s “tax inspection” (jicha) system and assume even greater importance in the larger …
Persistent link: https://www.econbiz.de/10013252230
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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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Individual income tax compliance and information reporting : what do the US data show?
Phillips, Mark D. - In: National tax journal 67 (2014) 3, pp. 531-567
Persistent link: https://www.econbiz.de/10010424855
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Mandating digital tax tools as a response to Covid : evidence from Eswatini
Santoro, Fabrizio; Amine, Razan; Magongo, Tanele - 2022
Persistent link: https://www.econbiz.de/10013203037
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Should governments tax digital financial services? : a research agenda to understand sector-specific taxes on DFS
Muñoz, Laura; Mascagni, Giulia; Prichard, Wilson; … - 2022
Persistent link: https://www.econbiz.de/10013203074
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The promise and limitations of information technology for tax mobilisation
Okunogbe, Oyebola; Santoro, Fabrizio - 2022
Persistent link: https://www.econbiz.de/10013203111
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Tax revenue management and reform in the digital era in developing and developed countries
Martinez-Vazquez, Jorge; Sanz-Arcega, Eduardo; … - 2022
Persistent link: https://www.econbiz.de/10012887724
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An assessment of presumptive tax in Uganda : evaluating the 2020 reform and four alternative reform scenarios using UGAMOD, a tax-benefit microsimulation model for Uganda
Waiswa, Ronald; Lastunen, Jesse; Wright, Gemma Clare; … - 2021
Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. The latest reform to the regime in July 2020 sought to make the system more progressive, simpler and fairer to small firms. In this work, we evaluate the reform, focusing on its revenue implications based on...
Persistent link: https://www.econbiz.de/10012665424