Search Results - subject_exact:"Steuerstrafrecht" (original) (raw)

- In: International journal of economics and financial issues … 14 (2024) 1, pp. 52-63

Persistent link: https://ebtypo.dmz1.zbw/10014567073

Offshore tax havens cause large losses of government revenue by facilitating tax evasion by wealthy individuals. This paper focuses on offshore tax evasion in developing countries and documents two empirical regularities. First, there is no clear development gradient in the exposure to offshore...

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Persistent link: https://ebtypo.dmz1.zbw/10014505895

Harju, Jarkko; Kotakorpi, Kaisa; Matikka, Tuomas; … - 2024

Persistent link: https://ebtypo.dmz1.zbw/10014581536

Antinyan, Armenak; Asatryan, Zareh - 2024 - This version: July, 2024

Governments increasingly use nudges to improve tax collection. We synthesize the growing literature that evaluates nudging experiments using meta-analytical methods. We find that simple reminders increase the probability of compliance by 2.7 percentage points relative to the baseline where about...

Persistent link: https://ebtypo.dmz1.zbw/10014631813

Kanca, Osman Cenk; Bayrak, Metin - In: International journal of economics and financial issues … 14 (2024) 4, pp. 206-213

Persistent link: https://ebtypo.dmz1.zbw/10014632251

Barbu, Liliana; Horobet, Alexandra; Belascu, Lucian; … - In: Journal of business economics and management 25 (2024) 1, pp. 1-20

The primary objective of this study is to uncover and examine the patterns of scientific collaboration within the domain of tax evasion and tax avoidance spanning the years 1975 to 2022. To analyze the dissemination of knowledge on a worldwide scale, we investigated the interconnections among...

Persistent link: https://ebtypo.dmz1.zbw/10014540295

Aghion, Philippe; Gravoueille, Maxime; Lequien, Matthieu; … - 2024

Persistent link: https://ebtypo.dmz1.zbw/10014545388

Soepriyanto, Gatot; Erma Zudana, Arfian; Meiryani, Meiryani - In: Cogent business & management 11 (2024) 1, pp. 1-15

The objective of this research is to examine the potential impact of CEO age on the involvement of companies in tax amnesty programs among publicly traded companies in Indonesia. With differing opinions on how age affects risk-taking behavior, this study attempts to clarify the issue. The...

Persistent link: https://ebtypo.dmz1.zbw/10014534540

Slemrod, Joel - In: Fiscal studies : the journal of the Institute for … 45 (2024) 1, pp. 7-19

Persistent link: https://ebtypo.dmz1.zbw/10014537444

Engel, Christoph; Zamir, Eyal - In: International review of law and economics 78 (2024), pp. 1-15

Persistent link: https://ebtypo.dmz1.zbw/10014551904

Epstein, Gil S.; Gang, Ira N. - In: Journal of economic behavior & organization 217 (2024), pp. 533-546

Persistent link: https://ebtypo.dmz1.zbw/10014552755

Kotakorpi, Kaisa; Nurminen, Tuomas; Miettinen, Topi; … - In: Journal of economic behavior & organization 220 (2024), pp. 81-134

Persistent link: https://ebtypo.dmz1.zbw/10014552896

Martinangeli, Andrea F. M.; Windsteiger, Lisa - In: Journal of economic behavior & organization 220 (2024), pp. 135-181

Persistent link: https://ebtypo.dmz1.zbw/10014552897

Motta Cafe, Renata; Yarygina, Anastasiya; Escalante, Lisseth - 2024

A large body of research has estimated the effects on tax collection of informing taxpayers of their obligations. This paper examines the effects on voluntary tax payments of providing taxpayers with information on their obligations that is collected through massive information cross-checking...

Persistent link: https://ebtypo.dmz1.zbw/10014552970

Alm, James; Barreto, Raul A. - 2024

Persistent link: https://ebtypo.dmz1.zbw/10014580477

Koch, Christian; Müller, Cornelius - In: Journal of behavioral and experimental economics 108 (2024), pp. 1-12

Persistent link: https://ebtypo.dmz1.zbw/10014490115

Bibler, Andrew; Grigolon, Laura; Teltser, Keith F.; … - 2024

Governments increasingly use changes in tax rules to combat evasion. We develop a general approach to point-identify tax compliance along with supply and demand elasticities; identification requires data on prices and quantities before and after changes in tax enforcement and a demand or supply...

Persistent link: https://ebtypo.dmz1.zbw/10014467360

Atzori, Federico; Pelligra, Vittorio - 2024 - Prima edizione

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Persistent link: https://ebtypo.dmz1.zbw/10014519258

CASE - Centrum Analiz Społeczno-Ekonomicznych; … - 2024

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Persistent link: https://ebtypo.dmz1.zbw/10014526358

Saptono, Prianto Budi; Mahmud, Gustofan; Salleh, Fauzilah; … - In: Economies : open access journal 12 (2024) 5, pp. 1-35

This paper endeavours to investigate whether a complex tax system influences firms' propensity toward tax evasion across countries. To achieve the objectives of this study, we utilised the World Bank Enterprise Survey and the World Bank's Doing Business databases covering more than 46,000...

Persistent link: https://ebtypo.dmz1.zbw/10014636022

Ciucci, Salvatore - In: Economic change & restructuring 57 (2024) 4, pp. 1-16

Persistent link: https://ebtypo.dmz1.zbw/10015045601

Kotsogiannēs, Chrēstos; Salvadori, Luca; Karangwa, John; … - 2024 - This version: 24th July 2024

Persistent link: https://ebtypo.dmz1.zbw/10015047982

Natpraypant, Vorakanlaya; Arshed, Norin; Power, David M. - In: Accounting forum 48 (2024) 1, pp. 121-147

Persistent link: https://ebtypo.dmz1.zbw/10015050645

Ylönen, Matti; Raudla, Ringa; Babic, Milan - In: Review of international political economy 31 (2024) 2, pp. 563-588

Persistent link: https://ebtypo.dmz1.zbw/10015055073

Lopez-Luzuriaga, Andrea; Calijuri, Monica; Pessino, Carola - In: International tax and public finance 31 (2024) 1, pp. 26-65

Persistent link: https://ebtypo.dmz1.zbw/10015056334

Nayef Mohammad Al-Rahamneh; Al Zobi, Mo'taz Kamel; … - In: Cogent business & management 10 (2023) 2, pp. 1-19

Globally, taxes is a crucial source of income for various governments. However, in spite of the numerous importance of taxes for the socioeconomic growth of developed and developing countries, Jordan as a developing country faces challenges of tax evasion. It is pivotal in this regard to reduce...

Persistent link: https://ebtypo.dmz1.zbw/10014504733

Chalendard, Cyril; Clement, Anne; Fernandes, Ana; … - 2023

To identify transactions at risk of tariff evasion, this paper matches export transaction data from France with import transaction data from Madagascar using container identifiers. Reporting discrepancies between exporters and importers are prevalent but small, with over two-fifths of importers...

Persistent link: https://ebtypo.dmz1.zbw/10014579915

Kołodziej, Sabina; Maruszewska, Ewa Wanda; … - In: Central European Management Journal 31 (2023) 3, pp. 364-373

Purpose This paper aims to present a study on the effect of income and expense shifting on the corporate income tax evasion - an example of intentional noncompliance practiced by tax agents. The authors expected that the tool used would differentiate the extent of understatement of tax...

Persistent link: https://ebtypo.dmz1.zbw/10014515815

Hori, Takeo; Maebayashi, Noritaka; Morimoto, Keiichi - In: Macroeconomic dynamics 27 (2023) 3, pp. 743-769

Persistent link: https://ebtypo.dmz1.zbw/10014247549

Baer, Katherine; Mooij, Ruud A. de; Hebous, Shafik; … - 2023

Policymakers are struggling to accommodate cryptocurrencies within tax systems not designed to handle them; this paper reviews the issues that arise. The greatest challenges are for implementation: crypto's quasi-anonymity is an inherent obstacle to third-party reporting. Design problems arise...

Persistent link: https://ebtypo.dmz1.zbw/10014251454

Dhami, Sanjit S.; Hajimoladarvish, Narges; Mamidi, Pavan - 2023

We consider income-source-dependent tax evasion and show that this is a generalization of the well-known endowment effect. We show that loss aversion, moral costs, mental accounting, and risk preferences play a key role in explaining key features of source-dependent tax evasion. We provide...

Persistent link: https://ebtypo.dmz1.zbw/10013494105

Heinemann, Marwin; Stiller, Wojciech - 2023

The digitalization of transaction processes through tools such as electronic invoicing (e-invoicing) aims to improve tax compliance and reduce administrative costs. Another important aspect of digitalization is its potential to reduce tax evasion. We analyze the impact of the widely introduced...

Persistent link: https://ebtypo.dmz1.zbw/10013494203

Battaglini, Marco; Guiso, Luigi; Lacava, Chiara; … - 2023

Persistent link: https://ebtypo.dmz1.zbw/10014311508

Buccella, Domenico; Fanti, Luciano; Gori, Luca - 2023

Persistent link: https://ebtypo.dmz1.zbw/10014317692

Mill, Wladislaw; Schneider, Cornelius Johannes Franziskus - 2023

This paper investigates whether tax evasion can be beneficial for an optimal income tax schedule. Past theoretical discussions have presented mixed outcomes as to whether allowing taxpayers to opt into uncertainty could indeed enhance overall tax revenues. In this study, we conducted an original...

Persistent link: https://ebtypo.dmz1.zbw/10014334081

Büttner, Thiess; Tassi, Annalisa - In: International tax and public finance 30 (2023) 3, pp. 849-878

Persistent link: https://ebtypo.dmz1.zbw/10014334934

Kogler, Christoph; Olsen, Jerome; Kirchler, Erich; … - In: Economic and political studies : EPS 11 (2023) 3, pp. 365-381

Persistent link: https://ebtypo.dmz1.zbw/10014319604

Orsi, Renzo; Seip, Knut Lehre - In: Economies : open access journal 11 (2023) 7, pp. 1-19

We here examine the frequent claim that an increase in the tax base and a decrease in tax evasion will compensate for a loss in tax revenues caused by a lower tax level. Using a unique data set for the estimated underground economy in Italy from 1982 to 2006, we found that a loss in tax revenues...

Persistent link: https://ebtypo.dmz1.zbw/10014321385

Carrillo, Paul E.; Donaldson, Dave; Pomeranz, Dina; … - 2023

Persistent link: https://ebtypo.dmz1.zbw/10014336623

Kotsogiannis, Christos; Salvadori, Luca; Karangwa, John; … - 2023

Making use of a unique administrative data set that spans the period 2012- 2019 and covers the universe of administrative tax filings in Rwanda, this paper investigates both the direct and (through tax audits) the indirect impact of the introduction of e-invoicing on firms’ reporting behaviour...

Persistent link: https://ebtypo.dmz1.zbw/10014346162

McGee, Robert W.; Achim, Monica Violeta - 2023

The present study addresses the question, “How serious is tax evasion?” In order to arrive at an answer, it was necessary to compare the seriousness of tax evasion to that of other selected acts. World Values Survey data for Greece were used to compare tax evasion to 18 other moral issues....

Persistent link: https://ebtypo.dmz1.zbw/10014348735

McGee, Robert W.; Achim, Monica Violeta - 2023

The present study addresses the question, “How serious is tax evasion?” In order to arrive at an answer, it was necessary to compare the seriousness of tax evasion to that of other selected acts. World Values Survey data for Poland were used to compare tax evasion to 12 other moral issues....

Persistent link: https://ebtypo.dmz1.zbw/10014353446

McGee, Robert W.; Achim, Monica Violeta; Muresan, … - 2023

The present study addresses the question, “How serious is tax evasion?” In order to arrive at an answer, it was necessary to compare the seriousness of tax evasion to that of other selected acts. World Values Survey data for Romania were used to compare tax evasion to 18 other moral issues....

Persistent link: https://ebtypo.dmz1.zbw/10014353447

In the 1970s, the Australian income tax system was subject to a wave of avoidance and evasion unprecedented in this country and probably unmatched anywhere else in the world. The episode cost revenue billions of dollars, did untold damage to the social fabric of our country and permanently...

Persistent link: https://ebtypo.dmz1.zbw/10014353822

Ever since the Nigerian economy have been experiencing downturn worsened by borrowing in huge sums to sustain same, the need to adopt and hold firmly to an enduring source of revenue generation for the country has never been higher than now. In this search, taxation has been identified not only...

Persistent link: https://ebtypo.dmz1.zbw/10014354398

Bohne, Albrecht; Koumpias, Antonios M.; Tassi, Annalisa - 2023

This paper explores the connection between the proliferation of cashless, or e-money, payments and value-added tax (VAT) compliance. We present both visual and descriptive evidence that illustrates a negative correlation between e-money use and VAT evasion, proxied by the VAT compliance gap for...

Persistent link: https://ebtypo.dmz1.zbw/10014472026

Calijuri, Monica; Pessino, Carola; Lopez-Luzuriaga, Andrea - 2023

This paper studies tax evasion in the form of under-reported wages in Ecuador using microdata from a combination of electronic billing and personal income tax returns filed in 2017. Bringing together this novel combination of data, the study applies the standard method Pissarides and Weber...

Persistent link: https://ebtypo.dmz1.zbw/10014458660

Kukalová, Gabriela; Moravec, Lukáš; Pfeiferová, Daniela - In: Danube : law and economics review 14 (2023) 4, pp. 302-316

The article aims to estimate the VAT Gap amount development from 2010 to 2016 in the Czech Republic. The methodology of the VAT Gap identification was based on the indirect top-down method for each year of the reporting period, using the authors' calculation of the weighted average VAT rate in...

Persistent link: https://ebtypo.dmz1.zbw/10014496210

Anne, Clément; Chalendard, Cyril; Fernandes, Ana Margarida - 2023

Persistent link: https://ebtypo.dmz1.zbw/10014496883

Kukalová, Gabriela; Moravec, Lukáš; Pfeiferová, Daniela - In: Danube : law and economics review 14 (2023) 3, pp. 302-316

The article aims to estimate the VAT Gap amount development from 2010 to 2016 in the Czech Republic. The methodology of the VAT Gap identification was based on the indirect top-down method for each year of the reporting period, using the authors’ calculation of the weighted average VAT rate in...

Persistent link: https://ebtypo.dmz1.zbw/10014464498