Zobrazeno 1 - 10
of 37
pro vyhledávání: '"tax experiment"'
Autor:
O. I. Lyutova
Publikováno v:
Теоретическая и прикладная юриспруденция, Vol 0, Iss 2, Pp 55-61 (2024)
The article is devoted to the analysis of trends in the development of legal regulation of the obligation to pay taxes, caused by digital transformation. It has been proven that in the modern realities of digitalization of taxation in the field of le
Externí odkaz:
https://doaj.org/article/f1d249deb4524638813709b8266feb27
Autor:
S. V. Doroshenko
Publikováno v:
Интеллект. Инновации. Инвестиции, Vol 3, Pp 11-22 (2024)
Informal employment is one of the most demanded economic issues in both developed and developing countries. The experiment on the introduction of a professional income tax, which started in Russia in 2019, had a certain positive impact on financial a
Externí odkaz:
https://doaj.org/article/2a843435504745a3942b3d99bb74ce15
Autor:
Gemmell, Norman, Ratto, Marisa
Publikováno v:
National Tax Journal, 2018 Sep 01. 71(3), 547-588.
Externí odkaz:
https://www.jstor.org/stable/26503613
Autor:
I. A. Maiburov, Yu. V. Leont’eva
Publikováno v:
Финансы: теория и практика, Vol 21, Iss 4, Pp 150-159 (2017)
The paper deals with the problem of development in students of financial literacy and tax competencies needed to ensure the functioning of developed civil society and determine the financial and tax discipline of future taxpayers. Due to the imminenc
Externí odkaz:
https://doaj.org/article/ebd3f5aee6ac4732a43411a80e915fcc
Akademický článek
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Publikováno v:
Economics of Governance
Economics of Governance, 2021, 22 (4), pp.363-397. ⟨10.1007/s10101-021-00262-x⟩
Economics of Governance, Springer Verlag, 2021, 22 (4), pp.363-397. ⟨10.1007/s10101-021-00262-x⟩
Economics of Governance, 2021, 22 (4), pp.363-397. ⟨10.1007/s10101-021-00262-x⟩
Economics of Governance, Springer Verlag, 2021, 22 (4), pp.363-397. ⟨10.1007/s10101-021-00262-x⟩
International audience; This study reports on the impact of exposure to tax dilemmas on tax morale. We focus on young adults in their “impressionable years” and with little or no previous tax exposure in order to estimate the impact of actual (al
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f3c64442bf49e82ca68fbedf25a57f4c
https://doi.org/10.1007/s10101-021-00262-x
https://doi.org/10.1007/s10101-021-00262-x
Autor:
Killingsworth, Charles C.1
Publikováno v:
Journal of Economic Literature. Sep76, Vol. 14 Issue 3, p946. 3p.
Publikováno v:
Games, Vol 10, Iss 4, p 45 (2019)
Inspired by the work of Rubinstein, this study revisits data from a previous lab experiment to explore the relation between response times and tax compliance and understand the potential non-linearity between them by classifying decisions and individ
Externí odkaz:
https://doaj.org/article/0aff178274744232bee554d377b403b2
Autor:
Eberhartinger, Eva, Fellner, Gerlinde
International tax law allows, under certain circumstances, to considerably reduce the group average tax rate. In some cases, even the tax-free repatriation of yields on intragroup finance is possible, in particular when using hybrid finance. These ca
Externí odkaz:
http://epub.wu.ac.at/318/1/document.pdf
Autor:
Alice Guerra, Harrington Brooke
Publikováno v:
Scopus-Elsevier
Handbook on the Politics of Taxation ISBN: 9781788979429
Handbook on the Politics of Taxation ISBN: 9781788979429
This chapter surveys the literature on a long-standing puzzle: why and under what conditions do individuals fulfil their tax obligations? We focus on experimental studies examining the extent to which individuals’ motivation to pay taxes is affecte
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0f2393404a46fa9e7383011adc13ad58
http://hdl.handle.net/11585/828111
http://hdl.handle.net/11585/828111