专题:Taxation and Compliance Studies

This cluster of papers explores the determinants, consequences, and enforcement strategies related to tax evasion, informal economy, and shadow economy. It covers topics such as tax compliance, tax morale, corruption, institutional quality, and the impact of fiscal policies on the labor market. The research also delves into the interplay between formal and informal sectors, as well as the role of enforcement mechanisms in influencing taxpayers' behavior.
最新文献
A korrupciós kockázat mérhetővé tétele és elemzésének módszertani innovációja

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Analisis Efektivitas Program Insentif Pajak terhadap Daya Saing UMKM

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Tax Policy’ 2026–2028: New Trends and Measures for National Goals Accomplishment

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Pengaruh Layanan Samsat Keliling, E-Samsat, Sanksi Perpajakan dan Kesadaran terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Batang

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Perilaku Meboya terhadap Kepatuhan Wajib Pajak di Kabupaten Buleleng

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TAX INCENTIVES AND HOUSING RENOVATION

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How tax structure shapes FDI attractiveness and economic growth in developing economies?

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Do Taxpayers Get What They Pay For? Public Service Hassles and Tax Attitudes in Bangladesh

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Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes

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Institutional Quality, ESG Performance, and Aggressive Tax Planning in Developing Countries

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近5年高被引文献
Impact of the digital economy on high-quality urban economic development: Evidence from Chinese cities

article Full Text OpenAlex 535 FWCI299.2743

Designing Information Provision Experiments

article Full Text OpenAlex 496 FWCI108.123

Does digital financial inclusion matter for economic growth and environmental sustainability in OBRI economies? An empirical analysis

article Full Text OpenAlex 453 FWCI118.1494

The Missing Profits of Nations

article Full Text OpenAlex 339 FWCI79.3983

The role of micro, small and medium enterprises (MSMEs) to the sustainable development of sub-Saharan Africa and its challenges: a systematic review of evidence from Ethiopia

review Full Text OpenAlex 211 FWCI45.9347

Migration and Migrant Labour in the Gig Economy: An Intervention

article Full Text OpenAlex 202 FWCI68.5404

Digitalization generates equality? Enterprises’ digital transformation, financing constraints, and labor share in China

article Full Text OpenAlex 198 FWCI111.6152

Informality, Consumption Taxes, and Redistribution

article Full Text OpenAlex 177 FWCI29.5783

The Long Shadow of Informality: Challenges and Policies

book Full Text OpenAlex 174 FWCI58.1988

Tax Policy Reforms 2022

book Full Text OpenAlex 171 FWCI59.51