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.
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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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Perilaku Meboya terhadap Kepatuhan Wajib Pajak di Kabupaten Buleleng

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

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The Effect of Tax Incentives, Quality of Human Resources, and Service Satisfaction on Taxpayer Compliance (Case Study on Individual Taxpayers in Madiun City)

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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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BUSINESS DYNAMICS, SECTORAL COMPOSITION, AND TAX ENVIRONMENT UNDER WARTIME CONDITIONS: EVIDENCE FROM THE BEREHOVE CITY TERRITORIAL COMMUNITY

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Open government data and entrepreneurship: Evidence from China

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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 520 FWCI298.9025

Designing Information Provision Experiments

article Full Text OpenAlex 479 FWCI111.3283

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

article Full Text OpenAlex 440 FWCI113.5839

The Missing Profits of Nations

article Full Text OpenAlex 327 FWCI79.0435

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 204 FWCI45.8192

Migration and Migrant Labour in the Gig Economy: An Intervention

article Full Text OpenAlex 191 FWCI68.2305

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

article Full Text OpenAlex 191 FWCI110.0007

Informality, Consumption Taxes, and Redistribution

article Full Text OpenAlex 175 FWCI25.3999

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