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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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Improving tax compliance without increasing revenue : evidence from population-wide randomized controlled trials in Papua New Guinea
Hoy, Christopher; McKenzie, Luke; Sinning, Mathias - 2020
Persistent link: https://www.econbiz.de/10015054120
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Digitalization of Romanian public administration : a panel data analysis at regional level
Fratila, Alexandra; Păunescu, Mirela; Nichita, Elena-Mirela - In: Journal of business economics and management 24 (2023) 1, pp. 74-92
when it comes to the impact of digitalization upon local tax revenues collection. In this setting, we investigate the … effects of the digitalization of the Romanian public sector, focusing on local tax revenues collection covering the period … digitalization, we opted for the panel data analysis, complemented by reliability and robustness tests. The local tax revenues are …
Persistent link: https://www.econbiz.de/10014330641
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Technology and tax : adoption and impacts of e-services in rwanda
Santoro, Fabrizio; Lees, Adrienne; Carreras, Marco; … - 2023
Persistent link: https://www.econbiz.de/10013542855
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A cost-benefit analysis methodology for administrative prefilling of value-added tax returns : an application for Chile
Jenkins, Glenn P.; Hesami, Siamand; Alshamleh, Osaid; … - 2023
Persistent link: https://www.econbiz.de/10014433294
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Understanding taxpayer behaviour : new opportunities for tax administration
Walsh, Keith - In: The economic and social review 43 (2012) 3, pp. 451-475
Persistent link: https://www.econbiz.de/10009625586
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Coordination and cooperation : tax policy in the 21st century
Alepin, Brigitte (ed.); Latulippe, Lyne (ed.);  … - TaxCOOP2020 <2020, Online> - 2022
Persistent link: https://www.econbiz.de/10012793338
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Digital taxation, artificial intelligence and Tax Administration 3.0 : improving tax compliance behavior : a systematic literature review using textometry (2016-2023)
Belahouaoui, Rida - In: Accounting research journal 37 (2024) 2, pp. 172-191
Persistent link: https://www.econbiz.de/10014578264
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Digitalization of tax administration and tax avoidance : evidence on tax reform dynamics in Morocco
Belahouaoui, Rida - In: Impact of digitalization on reporting, tax avoidance, …, (pp. 200-225). 2024
Persistent link: https://www.econbiz.de/10014528576
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Encouraging digital tax tools as a response to Covid : evidence from Eswatini
Santoro, Fabrizio; Amine, Razan; Magongo, Tanele - In: International tax and public finance 31 (2024) 1, pp. 95-135
Persistent link: https://www.econbiz.de/10015056339