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
Firms’ real and reporting responses to taxation: A review

review Full Text OpenAlex

COVID-19 Supply Chain Disruptions

article Full Text OpenAlex

Wealth Tax Mobility and Tax Coordination

article Full Text OpenAlex

Examining anti-modern slavery practices in business relationships and networks: power consequences and social value creation perspectives

article Full Text OpenAlex

The consequences of expanded audit reporting: implications of tax key audit matters for tax attribute valuation and auditor-provided tax services

article Full Text OpenAlex

E-administration and employee service delivery in selected government ministries in Anambra state: 2015-2023

article Full Text OpenAlex

From distractions to detox: analyzing how recovery experiences mediate the relationship between social cyberloafing and social sustainability

article Full Text OpenAlex

Replacing Business Tax with Value-Added Tax

book-chapter Full Text OpenAlex

Tax rate cuts and tax compliance – the Laffer curve revisited

article Full Text OpenAlex

From carry trades to trade credit: Financial intermediation by non-financial corporations

article Full Text OpenAlex

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 486 FWCI298.35001431

Designing Information Provision Experiments

article Full Text OpenAlex 433 FWCI152.32157702

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

article Full Text OpenAlex 414 FWCI95.61038762

Economic Growth, Increasing Productivity of SMEs, and Open Innovation

article Full Text OpenAlex 363 FWCI83.25513475

The Missing Profits of Nations

article Full Text OpenAlex 303 FWCI83.71029855

Effects of Pandemic Outbreak on Economies: Evidence From Business History Context

article Full Text OpenAlex 287 FWCI58.22293288

What do we know about transfer pricing? Insights from bibliometric analysis

article Full Text OpenAlex 274 FWCI65.19296754

Poverty and Shared Prosperity 2022: Correcting Course

book Full Text OpenAlex 254 FWCI53.70175326

Which workers bear the burden of social distancing?

article Full Text OpenAlex 243 FWCI43.66719966

Understanding Tax Policy: How do People Reason?

article Full Text OpenAlex 235 FWCI53.96338177