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Vincent, Olusegun [Author]; Stevenson, Anthony [Author]; Owolabi, Akintola Amos [Author]

Do sociodemographic characteristics of SME entrepreneurs influence their tax (non)compliance behaviour?

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https://www.sciencedirect.com/science/article/pii/S2949791423000088/pdfft?md5=8ec22098c16e0b8e29882006e8765e9a&pid=1-s2.0-S2949791423000088-main.pdf

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2023

Published in: Journal of economic criminology ; 1(2023) vom: Sept., Artikel-ID 100008, Seite 1-10
Abdu, Esmael [Author]; Adem, Mohammd [Author]

Tax compliance behavior of taxpayers in Ethiopia : a review paper

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https://www.tandfonline.com/doi/pdf/10.1080/23322039.2023.2189559

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2023

Published in: Cogent economics & finance ; 11(2023), 1, Artikel-ID 2189559, Seite 1-13
Vincent, Olusegun [Author]

Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA) : an insight from Nigeria

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https://www.tandfonline.com/doi/pdf/10.1080/23311975.2021.1938930

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2021

Published in: Cogent business & management ; 8(2021), 1, Artikel-ID 1938930, Seite 1-24
Vincent, Olusegun [Author]

Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA): An insight from Nigeria

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Abingdon: Taylor & Francis, 2021
Nguyen Loan Thi [Author]; Anh Hong Viet Nguyen [Author]; Le Hac Dinh [Author]; Le Hoang Anh [Author]; Truong Tu Tuan Vu [Author]

The factors affecting corporate income tax non-compliance : a case study in Vietnam

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https://www.koreascience.kr/article/JAKO202026061031565.pdf

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2020

Published in: Journal of Asian finance, economics and business ; 7(2020), 8, Seite 103-115
Poniatowski, Grzegorz [Author]; Bonch-Osmolovskiy, Mikhail [Author]; Śmietanka, Adam [Author]

Study and reports on the VAT gap in the EU-28 member states / 2020 / Grzegorz Poniatowski, Mikhail Bonch-Osmolovskiy, Adam Śmietanka

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http://www.case-research.eu/files/?id_plik=6544

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Warsaw, Poland: CASE, Center for Social and Economic Research, [2020]

Published in: Study and reports on the VAT gap in the EU-28 member states ; 2020 - CASE reports ; 503
Poniatowski, Grzegorz [Author]; Bonch-Osmolovskiy, Mikhail [Author]; Śmietanka, Adam [Author]

Study and reports on the VAT gap in the EU-28 member States: 2020 final report

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http://hdl.handle.net/10419/261106

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Warsaw: Center for Social and Economic Research (CASE), 2020
Poniatowski, Grzegorz [Author]; Bonch-Osmolovskiy, Mikhail [Author]; Durán, José María [Author]; Esteller-Moré, Alejandro [Author]; Śmietanka, Adam [Author]

Study and reports on the VAT gap in the EU-28 member states: 2019 final report

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http://hdl.handle.net/10419/227645

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Warsaw: Center for Social and Economic Research (CASE), 2019
Poniatowski, Grzegorz [Author]; Bonch-Osmolovskiy, Mikhail [Author]; Durán, José María [Author]; Esteller-Moré, Alejandro [Author]; Śmietanka, Adam [Author]

Study and reports on the VAT gap in the EU-28 member states: 2018 final report

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http://hdl.handle.net/10419/227641

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Warsaw: Center for Social and Economic Research (CASE), 2018
Poniatowski, Grzegorz [Author]; Bonch-Osmolovskiy, Mikhail [Author]; Belkindas, Misha [Author]

Study and reports on the VAT gap in the EU-28 member states: 2017 final report

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http://hdl.handle.net/10419/179715

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Warsaw: Center for Social and Economic Research (CASE), 2017
Poniatowski, Grzegorz [Author]; Bonch-Osmolovskiy, Mikhail [Author]; Belkindas, Misha [Author]

Study and reports on the VAT gap in the EU-28 member states: 2016 final report

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http://hdl.handle.net/10419/179705

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Warsaw: Center for Social and Economic Research (CASE), 2016
Thackray, Mick [Author]; Alexova, Martina [Author]

The Revenue Administration-Gap Analysis Program : an analytical framework for excise gap estimation

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http://elibrary.imf.org/view/journals/005/2017/005/005.2017.issue-005-en.xml

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Washington, DC, USA: International Monetary Fund, Fiscal Affairs Department, April 2017

Published in: Internationaler Währungsfonds: Technical notes and manuals ; 20170005
Vidal-Meliá, Lidia [Author]; Arguedas, Carmen [Author]; Camacho-Cuena, Eva [Author]; Zofío, José L. [Author]

An experimental analysis of the effects of imperfect compliance on technology adoption

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https://link.springer.com/content/pdf/10.1007/s10640-021-00634-1.pdf

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2022

Published in: Environmental and resource economics ; 81(2022), 3 vom: März, Seite 425-451
Alm, James [Author]; Kasper, Matthias [Author]

Using behavioural economics to understand tax compliance

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http://repec.tulane.edu/RePEc/pdf/tul2207.pdf

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New Orleans, LA: Tulane University, Department of Economics, [2022]

Published in: Tulane University: Tulane University Economics working paper ; 2022,7
Thackray, Mick [Author]; Jennings, Sarah [Author]; Knudsen, Martin B. [Author]

Revenue administration gap analysis program : an analytical framework for personal income tax gap estimation

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https://www.elibrary.imf.org/downloadpdf/journals/005/2021/009/005.2021.issue-009-en.xml

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Washington, DC, U.S.A.: International Monetary Fund, Publication Services, [2021]

Published in: Internationaler Währungsfonds: Technical notes and manuals ; 2021,9
Gangl, Katharina [Author]; Kirchler, Erich [Author]; Lorenz, Christian [Author]; Torgler, Benno [Author]

Wealthy Tax Non-Filers in a Developing Nation: The Roles of Taxpayer Knowledge, Perceived Corruption and Service Orientation in Pakistan

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http://hdl.handle.net/10419/214573

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Zürich: Center for Research in Economics, Management and the Arts (CREMA), 2015
Asmoro, Priandhita Sukowidyanti [Author]

Perceived income adequacy, family support, financial anxiety, and tax non-compliance of Indonesian working women during the Covid-19 pandemic

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https://journals.vilniustech.lt/index.php/BTP/article/download/17306/11639

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2023

Published in: Verslas ; 24(2023), 1, Seite 123-136
Libman, Alexander [Author]; Schultz, André [Author]; Graeber, Thomas [Author]

Tax return as a political statement

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http://hdl.handle.net/10419/48657

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Frankfurt a. M.: Frankfurt School of Finance & Management, 2011
Piek, Marlies [Author]; von Fintel, Dieter [Author]; Kirsten, Johann [Author]

Separating employment effects into job destruction and job creation: Evidence from a large minimum wage increase in the agricultural sector using administrative tax data

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http://hdl.handle.net/10419/229275

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Helsinki: The United Nations University World Institute for Development Economics Research (UNU-WIDER), 2020
Buettner, Thiess [Author]; Holzmann, Carolin [Author]; Kreidl, Felix [Author]; Scholz, Hendrik [Author]

Withholding-tax non-compliance: the case of cum-ex stock-market transactions

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New York, NY: Springer US, 2020

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