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Carusel fraud - method for tax dodging in the area of the VAT on intra-community level,
Madalin Cinca, in Finante - provocarile viitorului (Finance - Challenges of the Future) (2008)
Keywords: carusel fraud, tax dodging, fiscal policy
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La fiscalidad de las sociedades cooperativas en España,
Carmina Ordoñez de Haro, in CIRIEC-España, revista de economía pública, social y cooperativa (2006)
Keywords: Cooperatives, tax treatment, tax concessions, taxation, Spain.
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Implicaciones fiscales en el cálculo del impuesto de sociedades tras la nueva Ley Valenciana de Cooperativas (8/2003),
Agustí Romero Civera and Elíes Seguí Mas, in CIRIEC-España, revista de economía pública, social y cooperativa (2006)
Keywords: Cooperative association, cooperative legislation, tax treatment of cooperatives, corporation tax, Valencia Region.
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The Transition from the Budget Balance to the Financing or Outfitting Capacity with Econometric Methods Using Fiscality,
Raluca Andreea Mihalache, in Romanian Statistical Review Supplement (2014)
Keywords: accounting methods, fiscal reglementation, fiscality, fiscal system, tax system
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Taxation of Income from Investments,
Raluca Andreea Mihalache, in Romanian Statistical Review Supplement (2015)
Keywords: accounting methods, fiscal reglementation, fiscality, fiscal system, tax system
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Collecting the tax on Income from Investments and Income Statement,
Raluca Andreea Mihalache, in Romanian Statistical Review Supplement (2015)
Keywords: tax system, fiscality, fiscal reglementation, fiscal system, accounting methods, Financial Supervisory Authority
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Model for determining subjective and objective factors of tax evasion,
Saudin Terzić, in Notitia - journal for economic, business and social issues (2017)
Keywords: tax, tax evasion, tax system, tax administration, tax burden and tax rate, corruption
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Product Differentiation and the Irrelevancy of Input Prices for Make-or-Buy Decisions,
M. Burak Onemli, in Ege Academic Review (2012)
Keywords: Input prices, mandatory unbundling, make-or-buy decisions, deregulation, product differentiation
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Anti-monopoly policy in electricity: Efficiency of capacity price auction and legitimate conduct of suppliers,
M. Vasilyev, in Journal of the New Economic Association (2019)
Keywords: electric power industry, capacity price auction, anti-monopoly policy, market manipulation, well-founded bidding
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Structure Financiere et Concurrence Imparfaite: Une Analyse de la Litterature Recente,
A. Faure Grimaud, from Toulouse - GREMAQ (1996)
Keywords: INFORMATION ; POLITIQUE GOUVERNEMENTALE

The Impact of Budgetary, Fiscal and Labour Market Policies on the Level of Foreign Direct Investment [Impactul politicilor fiscale, bugetare şi a celor privind piaţa muncii asupra investiţiilor străine directe],
Grecu Robert, in Revista OEconomica (2019)
Keywords: foreign direct investment, fiscal policy, budgetary policy, data panel, international competitiveness
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Moving beyond the ‘black box’ approach to public interventions promoting research, development and innovation. The concept of behavioural additionality (Otwieranie „czarnej skrzynki” interwencji publicznych na rzecz badan, rozwoju i innowacji. Koncepcja efektu dodatkowosci behawioralnej),
Paulina Kubera, in Research Reports (2018)
Keywords: behavioural additionality, evaluation, public intervention, RDI policy
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Does Croatia need a general anti-avoidance rule? Recommended changes to Croatia's current legislative framework,
Rebecca Prebble, in Financial Theory and Practice (2005)
Keywords: tax, tax avoidance, tax evasion, shams, Croatia, abuse of rights, general anti-avoidance rule, Constitution.
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Comparison of the Impact of Taxes and Other Factors on the Behavior of Companies in the Old and New European Union Member States,
Jiří Kostohryz, in Český finanční a účetní časopis (2013)
Keywords: Effective tax rate, EATR, EU, Regression analysis, Efektivní zdanění, Panelová regresní analýza
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ENTERPRISE MICROSIMULATION MODELS AND DATA CHALLENGES,
Filippo Oropallo, from University Library of Munich, Germany (2004)
Keywords: Data integration, micro-simulation, micro-founded indicators
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Corporate Tax Asymmetries under Investment Irreversibility,
Paolo Panteghini, in FinanzArchiv: Public Finance Analysis (2002) Downloads

TAX PAYMENTS DETERMINANTS IN ROMANIA,
Sebastian Lazar, in Annals of Faculty of Economics (2015)
Keywords: tax payments, determinants
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Evaluate Local Private Companies Developing Strategy to Solve Crises,
Abdullah Ibrahim Nazal, in Expert Journal of Economics (2014)
Keywords: Evaluation, Crises, General budget, Tax, Local private companies
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A racionális kisvállalati gazdálkodás tényezői, 2006-2010,
Ágnes Győri, in Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences) (2012) Downloads

Taxation, Cost of Capital and Investment: Do Tax Asymmetries Matter?,
Giampaolo Arachi and Federico Biagi, in Giornale degli Economisti (2005)
Keywords: corporate taxation, cost of capital, investment, tax asimmetries
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Problems and Improvement Issues of Russia’s SEZ Residents in Regard to Federal Taxation,
Vladimir Gromov, in Finansovyj žhurnal — Financial Journal (2018)
Keywords: taxation, tax system, special economic zones, SEZ resident, tax reliefs, income tax
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Subordination of Shareholder Loans from a Legal and Economic Perspective,
Martin Gelter and Jürg Roth, in ifo DICE Report (2007) Downloads

Income Taxes and Entrepreneurs' Use of Labor,
Robert Carroll, Douglas Holtz-Eakin, Mark Rider and Harvey Rosen, from National Bureau of Economic Research, Inc (2000) Downloads

Taxes and Fringe Benefits Offered by Employers,
William Gentry and Eric Peress, from National Bureau of Economic Research, Inc (1994) Downloads

TAX AVOIDANCE FOR RESIDENT BUSINESS BY ESTABLISHING OFFSHORE COMPANIES,
Marilena Ciobanasu, Iustin Priescu, Postole Anca and Elena Iliescu, from Research Centre in Public Administration and Public Services, Bucharest, Romania
Keywords: offshore (tax heaven), profit, tax, revenues, globalization
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Selling to Overconfident Consumers,
Michael Grubb, from Stanford Institute for Economic Policy Research (2006)
Keywords: overconfident consumers, cellphone plans, rental markets, teaser rates
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Quality costs and Corporate Taxation. Literature review,
Maria Margarida Serra Marques Martins de Moura Saraiva and Flamino José Leal Viola, from University of Evora, CEFAGE-UE (Portugal) (2015)
Keywords: Cost of quality; Taxation; Total Quality Management; Quality.
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PROVISIONAL PAYMENTS OF INCOME TAX ON LEGAL PERSONS STATUS IN MEXICO TRANSGRESS THE CONTRIBUTIVE CAPACITY PRINCIPLE, LOS PAGOS PROVISIONALES DEL IMPUESTO SOBRE LA RENTA DE LAS PERSONAS MORALES EN MEXICO, TRANSGREDEN EL PRINCIPIO DE CAPACIDAD CONTRIBUTIVA,
Jose Manuel Osorio Atondo, in Revista Internacional Administracion & Finanzas (2012)
Keywords: Nominal income; provisional payments, tax base, taxable income, contribute capacity
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COMPARATIVE ANALYSIS OF THE IMPACT OF FISCAL REFORM IN SMALL BUSINESS, ANALISIS COMPARATIVO DEL IMPACTO DE LA REFORMA FISCAL EN LAS MICROEMPRESAS,
Adriana Guadalupe Chavez Macias, Maricela Carolina Pena Cardenas, Ma. Guadalupe Diaz Diaz and Andrea Carolina Flores Fuentes, in Revista Global de Negocios (2016)
Keywords: Analysis, Tax Reform, Microenterprises
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IMPACT OF TAX REFORM IN SMALL BUSINESS IMPACTO DE LA REFORMA FISCAL EN LAS MICROEMPRESAS,
Adriana Guadalupe Chavez Macias, Maricela Carolina Pena Cardenas and Mariel Hernandez Mesta, in Revista Global de Negocios (2015)
Keywords: Tax Reform, Small Business, Regime of Incorporation
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Direct Taxation of Certain Activities in Romania: Specific Tax,
Dănilă Alexandra and Horga Maria-Gabriela, in Ovidius University Annals, Economic Sciences Series (2017)
Keywords: legislation, lump-sum tax, annual specific tax
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THE FISCAL FRAME OF NATIONAL TRANSPORT SERVICES ASSIMILATED TO INTRA-COMMUNITARIAN GOODS TRANSPORT, ACCESSORY SERVICES AND AFFERENT MEDIATION SERVICES,
Pravat Ionela-Cristina, in Studies and Scientific Researches. Economics Edition (2008) Downloads

Tax Competition – Beneficial or Harmful? How Various Tax Measures Affect the Allocation of Resources?,
Adina Violeta Trandafir, in Studies and Scientific Researches. Economics Edition (2010)
Keywords: tax competition, tax measures, allocation of resources, harmful tax competition
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COMPARATIVE ANALYSIS OF TAX POLICIES APPLICABLE IN THE NEW AND ORIGINAL EU MEMBER-STATES,
Květa Kubátová, in Global Journal of Business Research (2009) Downloads

Main Changes in European Tax Policies between 2007 and 2011,
Sándor Bozsik, in Theory Methodology Practice (TMP) (2013)
Keywords: tax policy; European Union; economic crisis
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The Structure of the Tax System versus the Level of Taxation: An Evaluation of the 1986 Act,
J. Gregory Ballentine, in Journal of Economic Perspectives (1992) Downloads

Methodological provision for the assessment of audit risk during the audit of tax reporting,
Victoria I. Tarasova, Yuri V. Mezdrykov, Svetlana B. Efimova, Elena S. Fedotova, Dmitry A. Dudenkov and Regina V. Skachkova, in Entrepreneurship and Sustainability Issues (2018)
Keywords: methodological provision, qualitative assessment, audit risk, tax audit, tax reporting, asymmetric information
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Ekonomik Ozgurlukler ve Vergi Gelirleri Arasındaki Iliski: OECD Ulkeleri Ornegi,
Ercan Bahtiyar, in Economics Literature (2019)
Keywords: Economic Freedom
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Makroekonomické sledovanie súvislostí medzi daňovým zaťažením práce a zamestnanosťou v krajinách EÚ,
Denisa Kitová and Daša Belkovicsová, in Medzinarodne vztahy (Journal of International Relations) (2010)
Keywords: daňová politika, trh práce, zamestnanosť, daň, ponuka práce, makroekonómia
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INCOME STRUCTURE OF COMMUNES OF THE SWIETOKRZYSKIE VOIVODSHIP IN 2009-2018,
Pietrowski Wojciech, in Baltic Journal of Economic Studies (2020)
Keywords: commune income, commune own income, general subsidy, grants, tax revenues, shares in taxes
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Options of exact comparison of professional sport and culture in Brno as a key to relocation of the city budget to these two human activities,
Ondřej Štaud, in Ekonomika a Management (2013)
Keywords: Sport, subsidies, dotace, Culture, Local Government, Sport, Kultura, Lokální rozpočty
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Tax mix impact on the growing differences between the tax quota of the Czech Republic and Slovakia,
Kveta Kubatova, in ACTA VSFS (2008)
Keywords: tax quota, tax mix, taxes in Slovakia, taxes in the Czech Republic
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Issues of tax burden measuring using tax quota,
Kveta Kubatova, in ACTA VSFS (2009)
Keywords: tax quota, tax expenditures, government regulations, tax quota metodology
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TAX COMPLIANCE OF SMALL AND MEDIUM ENTERPRISES: EVIDENCE FROM INDONESIA,
Fany Inasius, in Accounting & Taxation (2015)
Keywords: Tax Compliance, SMEs, Individual Taxpayers, Retailers
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FINANCIAL EQUALIZATION IN BOSNIA AND HERZEGOVINA- CHALLENGES AND LIMITATIONS,
Zeljko Santic, Branimir Skoko and Danijel Jerkovic, in Economic Thought and Practice (2014)
Keywords: financial equalization, Bosnia and Herzegovina, allocation system, direct taxes, indirect taxes, allocation criteria
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Tax Mechanism as a Financial and Managerial Category,
Viktor Synchak, in Oblik i finansi (2020)
Keywords: distributive relations, redistributive relations, methods of tax regulation, tax instruments, elements of tax mechanism, forms of tax mechanism, financial mechanism, budgetary mechanism, tax mechanism
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Special Taxation Mechanism in Conditions of Functioning of the Simplified Taxation System,
Viktor Synchak, in Oblik i finansi (2020)
Keywords: tax mechanism, special taxation mechanism, simplified system of taxation, accounting and reporting
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Las Tres G: Gobernar es Gravar para Gastar,
Osvaldo Schenone, in Latin American Journal of Economics-formerly Cuadernos de Economía (2003)
Keywords: Public goods, revelation of preferences, optimal taxation
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The Tax Reform Drafted by the Cosciani Commission in 1964,
Bruno Bises, in ECONOMIA PUBBLICA (2014)
Keywords: Riforma tributaria, Sistema tributario italiano, Commissione Cosciani
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For a dual income tax,
Wolfgang Wiegard, in CESifo Forum (2005)
Keywords: Einkommensteuer, Unternehmensbesteuerung, Steuerreform, Deutschland, Income tax, Corporate taxation, Tax reform, Germany
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Investigating the Relationship between Tax Rates and Tax Revenues in the Euro Area: The Effect of the Shadow Economy,
Dimitra Ntertsou and Konstantinos Liapis, in European Research Studies Journal (2022)
Keywords: Tax revenues, tax rates, shadow economy, economic crisis.
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Türkiye’de İhracatta Uygulanan KDV İadesinin İhracata Etkisi: Ekonometrik Bir Analiz,
Hakan Türkay and Hilmi Ünsal, in Sosyoekonomi Journal (2008)
Keywords: Export, Export Incentives, Tax Refund.
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Effective Corporate Tax Rate,
Jana Morávková, in Český finanční a účetní časopis (2015)
Keywords: Effective tax rate, EATR, Micro and macro approach, Efektivní sazba daně, Mikro a makro pohled
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Convergence of VAT Rates Between 1995 and 2010,
Květa Kubátová and Pavla Holešovská, in European Financial and Accounting Journal (2014)
Keywords: Convergence of VAT rates, F-test, The European Union, Value added tax, VAT harmonization
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Impact of globalization on taxation mixes in oecd countries during 1965-2003,
Květa Kubátová, Alena Vančurová and Michaela Foltysová, in Prague Economic Papers (2008)
Keywords: globalization, tax competition, tax mix, cluster analysis, discriminant analysis, OECD
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Withdrawal of Tax Restrictions for 3rd Group Taxpayers of Single Tax under Martial Law to Activate Business,
Viktor Synchak, in Oblik i finansi (2023)
Keywords: tax restrictions, features of taxation, elements of tax, additional elements of tax, mandatory elements of tax, single tax payers of the third group, simplified taxation system, natural persons, legal entities, entrepreneurial activity
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The influence of Social Identity, Love of Money and Machiavellian of Corporate Tax Accountants on Overpayment Tax Restitution Decision Making (Empirical Study of Corporate Taxpayers at Palembang Medium Tax Office),
Ridho Triadi, Tertiarto Wahyudi and Rela Sari, in Oblik i finansi (2020)
Keywords: nationality, education, religiosity, love of money, machiavellian, decision making
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Pareto-Improving Income Tax Reform,
Peter Sinclair, from Department of Economics, University of Birmingham (2007)
Keywords: Non-linear income tax, redistribution, Pareto improving tax reform
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Анализ и тенденции в данъчно-ревизионната практика в България за периода 2017 - 2021 година,
Мариела Димитрова and Витан Тодоров, in Electronic magazine "Dialogue" (2023)
Keywords: данъчна практика, ревизионни производства, ревизионни актове, ревизонни процедури
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The Effect of the Quality of Governance on Tax Revenue in East Africa,
Rehema Kahunde, Ibrahim Mukisa and Joweria Teera, in Tanzanian Economic Review (2019)
Keywords: tax revenue; quality of governance; panel ARDL; EA

Tax law improvement in Australia and the UK: the need for a strategy for simplification,
Simon James and Ian Wallschutsky, in Fiscal Studies (1997) Downloads

Tax revenue and economic growth in developing country: an autoregressive distribution lags approach,
Maganya Mnaku Honest, in Central European Economic Journal (2020)
Keywords: taxation, economic growth, foreign direct investment, domestic investment, ADF test, autoregressive distributive lags model
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FACTORIAL ANALYSIS OF FISCAL PRESSURE IN ROMANIA: 2008 - 2011,
Liliana Bunescu and Carmen Comaniciu, in Revista Economica (2013)
Keywords: tax pressure, factorial analysis, taxation
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Effects of fiscal devaluation in a closed economy,
Jin Sui, from Verein für Socialpolitik / German Economic Association (2020)
Keywords: fiscal devaluation, relative love of variety, non-CES utility function
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A cost-benefit approach to the evaluation of regional selective assistance,
John Swales, in Fiscal Studies (1997) Downloads

Tax systems and tax reforms in Europe: Rationale and open issue for more radical reforms,
Luigi Bernardi, from University Library of Munich, Germany (2003)
Keywords: Europe Tax Systems Reforms
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Tax systems and tax reforms in Europe: Italy,
Luigi Bernardi, from University Library of Munich, Germany (2002)
Keywords: Tax Systems Tax Reforms Italy
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Tax polici in new EU members: Estonia and othr Baltic states,
Ahermaa Evelin and Luigi Bernardi, from University Library of Munich, Germany (2004)
Keywords: Tax Systems Tax Reforms Baltic Countries
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Main tax policy issues in the new members of Eu,
Luigi Bernardi and Chandler Mar, from University Library of Munich, Germany (2004)
Keywords: Tax systems tax reforms EU new members
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Successful tax reform: the experience of value added tax in the United Kingdom and goods and services tax in New Zealand,
Simon James and Clinton Alley, from University Library of Munich, Germany (2008)
Keywords: value added tax; goods and services tax; tax reform
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Le tasse in Europa dagli anni novanta,
Luigi Bernardi, from University Library of Munich, Germany (2009)
Keywords: Tax Systems, Tax Reforms, Europe, 1995-2006
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Do public subsidies reduce credit rationing? A matching approach,
Antonio Affuso, from University Library of Munich, Germany (2010)
Keywords: C2; H2
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Measuring the Tax Burden on Capital and Labor,
Peter Birch Sørensen, from The MIT Press (2004)

Réflexion sur la réforme du système de compensation: Le ciblage via la facture d’électricité,
Mohamed Taha Lahrech, from University Library of Munich, Germany (2019)
Keywords: targeting, compensation, electricity bill, reform, subsidies
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Steuerreformvorschläge des Mirrlees Committee und der Stiftung Marktwirtschaft,
Matthias Schock, from University Library of Munich, Germany (2019)
Keywords: Steuerreform, Mirrlees Committee, Stiftung Marktwirtschaft
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Tax reforms in EU Member States subce rhe turn of the New centuri: selected observations,
Luigi Bernardi, from University Library of Munich, Germany (2014)
Keywords: Taxation policy, Tax reforms, EU Member States Taxation policy, Tax reforms, EU Member States
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FISCAL ADJUSTMENT IN HUNGARY (1991-2003)*,
Amalia Fugaru, in Journal for Economic Forecasting (2004)
Keywords: transition economies, fiscal policy, budget planning

PRINCIPLES AND PROCEDURES ON FISCAL,
Morar Ioan Dan, in Annals of Faculty of Economics (2011)
Keywords: Fiscal science ,the principles of taxation, procedures,taxpayers,budgetary, revenues
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Distribucion Y Formacion de Rentas en España,
G. Lassibille, from Universidad de Santiago de Compostela, Faculty of Economics, Applied Econometric and Quantitative Studies (1996)
Keywords: income distribution

How Specifications of the Reference Tax System Affect CBO’s Estimates of Tax Expenditures,
Congressional Budget Office, from Congressional Budget Office (2021) Downloads

ANALYSIS OF SOME TAX SYSTEMS AT GLOBAL LEVEL. EVOLUTIONS AND DIRECTIONS,
Nicoleta Mihaila, in Journal of Financial and Monetary Economics (2021)
Keywords: tax structures, regions, tax policies, tax trends
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Developing Tax Policy in a Complex and Changing World,
Simon James and Alison Edwards, in Economic Analysis and Policy (2008)
Keywords: Tax research, Tax policy, Tax compliance, Tax simplification
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How Changes in Funding for the IRS Affect Revenues,
Congressional Budget Office, from Congressional Budget Office (2024) Downloads

Factors Affecting Revenue Estimates of Tax Compliance Proposals: Working Paper 2016-05,
Janet Holtzblatt and Jamie McGuire, from Congressional Budget Office (2016) Downloads

Natural Resources Revenue Buoyancy in India: Empirical Evidence From State-specific Mining Regime,
Lekha Chakraborty, Emmanuel Thomas and Piyush Gandhi, from University Library of Munich, Germany (2020)
Keywords: Tax Buoyancy , Mining Regime, Royalty, ARDL, India
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The Possibility of Harmonization of Corporate Tax Base for SME in the European Union,
Danuše Nerudová, in Český finanční a účetní časopis (2010)
Keywords: Home State Taxation System, Small and medium sized enterprises, Allocation formula, Systém zdanění v domácí zemi, Malé a střední podniky, Alokační rovnice
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What can America learn from the British tax system?,
William Gale, in Fiscal Studies (1997) Downloads

Tax Reform for Growth, Equity, and Revenue,
Samuel Brown and William Gale, from University Library of Munich, Germany (2012)
Keywords: tax reform, fiscal policy, fiscal shortfall
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Kindergeld oder Kinderfreibetrag?: Ein steuer- und familienpolitischer Evergreen,
Bach Stefan, in Wirtschaftsdienst (2024) Downloads

DIVERSITY OF TAXATION SYSTEMS IN THE EU COUNTRIES,
Marius-Razvan Surugiu, in Romanian Journal of Economics (2006)
Keywords: fiscal policy, fiscal system, custom taxes
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Tax transition in developing countries: Do VAT and excises really work?,
Kodjo Adandohoin, from University Library of Munich, Germany (2018)
Keywords: Tax transition, VAT, Excises, Developing countries.
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Is the growth of Chinese annual tax revenues unnatural?,
M van der Hoek and Shuhong Kong, from University Library of Munich, Germany (2007)
Keywords: Chinese tax revenues
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DOES TAXATION HAS IMPACT ON INVESTMENT? AN EMPIRICAL RESPONSE FROM CO-INTEGRATION ANALYSIS,
Adegbite Adejare, in Annals of Spiru Haret University, Economic Series (2019)
Keywords: taxation; investment; co-integration analysis; corporate income tax
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¿Qué hacer en política tributaria?,
Luis Fernando Mejía, from Fedesarrollo (2022)
Keywords: Política Fiscal, Política Pública, Tax Policy, Public Policy
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Fundamentos para una Reforma Tributaria en Chile,
Pablo Serra, in Latin American Journal of Economics-formerly Cuadernos de Economía (2000)
Keywords: Taxes, efficiency, Chile
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The Effect of Managerial Ability on the Market Valuation of Unrecognized Tax Benefits,
Chunhao Xu, Xiangge Wang, Shiyou Li, Rachana Kalelkar and Lili Gai, in American Business Review (2024)
Keywords: Managerial Ability; Market Valuation; Unrecognized Tax Benefits
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Tax Systems and Tax Reforms in South and East Asia: Overview of Tax Systems and main policy issues,
Luigi Bernardi, Luca Gandullia and Laura Fumagalli, from University Library of Munich, Germany (2005)
Keywords: Tax Systems; Tax Reforms; South and East Asia
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Tax systems and tax reforms in south and East Asia: Overview of the tax systems and main policy tax issues,
Luigi Bernardi, Laura Fumagalli and Luca Gandullia, from University Library of Munich, Germany (2005)
Keywords: Tax Systems Tax Reforms South East Asia
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Household Expenditure During A Pandemic: Covid-19 And The Case Of Bulgaria,
Lyudmil Naydenov, in Business Management (2022)
Keywords: household total expenditure, household monetary expenditure, COVID-19, household budget
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Ownership Pattern of Public Debt in India: A Study,
Pradeep Kumar B and Ramya R, from University Library of Munich, Germany (2020)
Keywords: Public Debt, Ownership of PD, Commercial Banks (CBs), Insurance Companies (ICs), Mutual Funds (MFs), Provident Funds (PFs), GOI Dated Securities, Treasury Bills (TBs)
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