Similar Search Results

The effect of IFRS adoption and law enforcement on book tax aggressiveness : evidence from Asean countries

Damayanti, Theresia Woro - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 20 (2019), pp. 284-292

Firms are arguably motivated to exhibit tax aggressiveness because tax constitutes a significant portion of firms' total costs. This study aims to test the effects of IFRS adoption and law enforcement on book-tax aggressiveness in six developing ASEAN countries. Our sample is 29,504 firm-year...

Persistent link: https://www.econbiz.de/10012221225

Different from you and me : tax enforcement and sophisticated tax evasion by the wealthy

Reck, Daniel; Bomare, Jeanne - In: LSE public policy review 2 (2022) 4, pp. 1-17

Persistent link: https://www.econbiz.de/10013470921

The tax man cometh : constitutional principles for tax enforcement

Sutter, Daniel; Coppock, Lee - In: Constitutional political economy 14 (2003) 2, pp. 107-118

Persistent link: https://www.econbiz.de/10001768962

Income tax enforcement with a self-interested auditor

Summer, Martin; Niederle, Muriel - In: Issues in positive political economy, (pp. 162-178). 2002

Persistent link: https://www.econbiz.de/10001937538

Compliance, enforcement, and administrative factors in improving tax fairness

Kesselman, Jonathan R. - 1993

Persistent link: https://www.econbiz.de/10000881532

Finanzverwaltung von innen : neue Ansätze ihrer empirisch-ökonomischen Erforschung

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

Persistent link: https://www.econbiz.de/10009242927

Issues in Colombian tax administration

Vazquez-Caro, Jaime; Slemrod, Joel - In: Fiscal reform in Colombia : problems and prospects, (pp. 139-152). 2005

Persistent link: https://www.econbiz.de/10003248087

The crisis in tax administration

Aaron, Henry J. (ed.); Slemrod, Joel (contributor) - 2004

Persistent link: https://www.econbiz.de/10001804337

Weak street-level enforcement of tax laws : the role of tax collectors' persistent but broken public service expectations

Schmoll, Moritz - In: The journal of development studies 57 (2021) 2, pp. 209-225

Persistent link: https://www.econbiz.de/10012483720

The VAT in practice : equity, enforcement, and complexity

Mascagni, Giulia; Dom, Roel; Santoro, Fabrizio; Mukama, … - In: International tax and public finance 30 (2023) 2, pp. 525-563

Persistent link: https://www.econbiz.de/10014253628