Is analytical tax research alive and kicking? Insights from 2000 until 2022

R Niemann, M Sailer - Journal of Business Economics, 2023 - Springer
This literature review evaluates the development and impact of analytical tax research (ATR)
from 2000 until 2022. Based on 345 research papers, we (1) identify emerging and declining …

Fiscal pressure and fraud, predisposition to pay taxes and personal satisfaction in Spain

IN Corti, C Díaz Roldán… - Revista Española de …, 2020 - ingentaconnect.com
El principal objetivo de este trabajo es analizar el beneficio percibido por el pago de
impuestos en España y la satisfacción personal, en función de la predisposición a pagar …

[HTML][HTML] Earmarking Taxation and Compliance: Some Evidence from Car Ownership in Italy

L Barile, G Grossi, P Lattarulo, MG Pazienza - Economies, 2024 - mdpi.com
This study focuses on tax evasion within the framework of earmarking taxation, specifically
focusing on the evasion of car ownership taxes. We utilize a unique and extensive micro …

Le riforme dell'IRPEF: uno sguardo attraverso 45 anni di storia

S Pellegrino, PM Panteghini - Economia italiana, 2020 - iris.unito.it
Il saggio ripercorre le tappe fondamentali dell'imposta personale e progressiva sul reddito
(IRPEF) dalla sua istituzione nel 1974 fino ad oggi. Si evidenziano i principali cambiamenti …

Tax compliance and tax complexity in Portugal: essays on the perception of tax professionals

ACC Borrego - 2015 - repositorium.sdum.uminho.pt
This thesis aims to understand the perception of tax professionals in Portugal (TOCs),
regarding tax compliance and tax complexity. To this end, three essays are presented. The …

Presión y fraude fiscales, predisposición a pagar impuestos y satisfacción personal en España

IN Corti, CD Roldán, SMR Benito - REIS: Revista Española de …, 2020 - JSTOR
El principal objetivo de este trabajo es analizar el beneficio percibido por el pago de
impuestos en España y la satisfacción personal, en función de la predisposición a pagar …

[PDF][PDF] Camera dei deputati

S Della Repubblica - Commissione parlamentare d'inchiesta sulla strage …, 2017 - cnos-fap.it
Nel 2018 il PIL-a prezzi costanti-cresce dello 0, 9% ma nel confronto europeo l'economia
italiana evidenzia un sensibile ritardo nella ripresa: il tasso di crescita dell'Italia rimane il più …

Does Frequency of Audits Improve Taxpayer Compliance?

S Sor Tin - South east asia journal of contemporary business …, 2017 - ur.aeu.edu.my
The purpose of this study is to find out whether frequency of audits can improve taxpayer
compliance and show how the findings can impact policymakers' decision and tax agencies' …

[PDF][PDF] Tax debt individual customers in the Russian Federation

SV Salmina, YM Galimardanova… - Mediterranean Journal of …, 2014 - Citeseer
This article is devoted to topical issues of taxation of individuals and the resulting tax
liabilities. Managing tax debt is of great importance as the macroeconomic conditions for the …

Three Essays in Optimal Tax Enforcement Theory.

Y Paramonova - 2015 - deepblue.lib.umich.edu
This dissertation advances the existing tax enforcement theory by determining the optimal
use of third-party information reporting and by examining the effectiveness of collateral tax …