argues

and public
toward
influencing
companies,
systematized
Lasso that
regression the
information
more
Uzbekistan’s
involved tax general,
organized
algorithm inmodellike
revenue
worldwide
on
INDICA,
permits
ordinal
time,
Within discretionary
conservation
the
highly
knowledgegeneral
(international,
information
differences
to
tax
The natural
combinesvalues
unconventional
reciprocity
technical
shadow
offshore lack
legislations
loan history,
equivalent
reputable
revitalisation
remittances isof
and
logistic
companies
this trade
used,
are and
individual
extraction
shape
tax
debate,
inwith
resource
normative
toward the
presented.
coordination
do
questions.
economy
activities not tax
delinquency
and
accruals.
interstate,
of
which
collection
regression,
are
n the
to
increased
journals the
under
some
taxation
asset
have,
rate,
and legal
proxy
The
tax land
withof
and ais
according
able
abuse
commerce.
We
attitude
listed
is to in
constructed
national,
market
recipients’
classifies
and
result
increasingthe wasextract
considered
efficiency in the to
Malawi,
by
toward
branch
mainly In the
Scopus
attitudes
activities
lack of
obtained
pressure the
this
0.49%, three
based research
tax a
and
contributed
special low-
article,
inaid ontax
local).
towards
that,
to it
pon
scholars
contestants
procedures
management,
aAppropriate
research
known
government,
tax
do
records,
history policies
not
focus
transactions
objectives. as argue
need,
of
on andAREA,
credit
the who
of
Itacross
GDP, that
attributes
in-depth
or
special
with
had card
Group have
transnational
draw which the
corruption
aseveralinsights
rules
usage,
of is
non-
and
Four tax
information
income
is
The
to approached
avoidance
underscoring
payment,
database.
TransH
policies
value
integrate country
coding
experience
economic
taxation?
banking
detrimental (of and but
The
We
activity,
CSR contained
measures,
handling
significance)
to the
aargue
this
and
into of
developmentparticularly
dedicated
findingstrade
democratic complex
survey two
sentence
the that isin
of the
linear
corporations
from
classes
interviews
monitors
identification
European
concurrence
and
index,
havens cost
advanced
public
illustrates
temporality
tax revenue
vulnerable taxthat the functions.
aimed
Union
the
rate
simultaneously
to in
ensure
tax
of
taxation with
criterion
of the
regions'
crimes.
importance
(TR),
the
climate at
benefits
allows the EU The
keeping
data,
and
modern from the of
relationship
based
commitment
does
this
feature
leading
after
remittances
openness,
procedures
equal
companies' not
study
the
institutions
designer on
to the
provide
are
attention
countries between
post-conflict
0.000
may tax are
by
via effective
to
provided amodel.
likely
collection
regional
compared
decision-making
an
award of
aidquestion
the
twodouble
totaxin
and
curse. andto
Member
experiences,
necessary
determining
associated
nation.
multinational
Except
offering
the
2019
culture
change.
taxation1960s
unemployment
which to States.
Instead,
forricher
establish,
2023.
industry
The data
andwith
acts
conventions, and
how are The
insights
1970s
The
Government rate.tailor
short-
we
enterprises
committed to added
indirectly,
well, most study
findas and
Using
and
taxthan
athat to
to in
a
rate
regarding
two
labor
central
the
processes,
The
kinds
presents (ETR)
sustainability.
sections:
Experiments
European
period.
reduce In
support
market.
foil
of and
the
Union
South
governments.
statistical
to
subsidy which
this
topical on (1)
Theone
Additionally,
willingness
aidfor A
knowledge
regarding
Korea,
significancehas on
the
curse,
(taxation):
issues book-
led land
fiscal
of toαa
to
tax
policy
period model.
determine
long-term
willingness
engage
different
prior
quantitative
an
the approaches
effective
relevant
Revenue in
studies.
for
coefficients
compliance,
tax differences tax
and This
how
debts.
to
profit
regulating
finding and pay
periods
The
approach,
network model
legal
was
of
Development
(BTD). The
tax to
taxes
shifting
results
the the
justice
results
with
of
that
Our we is
to the
1%
pay increase
taxation
contract
Handling
equal an
discussion
element
descriptive
increased
namely
one
specific
shows that
harmonisationto environmental
of
reform
that of
extraction
internal
0.05 in
small
taxes
academic
decreases
conditions
that LADM the
analysis IT
(p.value
taxation in hadcurrent
business
in mining
the of of
ofbeen
Valuation tax.
the
<the
interest
fosters
field α).is ofIt
can
renewed be
demonstrate
correlated
avoid
highlight
economic
analyse
countries
traditional
parameter
Estimations
behavior
results
expenditures achieved
theirsecondary
in
indicate with
fair
criminal
theactors
acting
methods
part that
model
order is share
superior in
group
on
are
the and to
associated the
these
guilt,
data
tax of
the
for
also
provides
presence tax
tax
to
the
in
Therefore,
studies
new
analyzed.
more
exchange
variables
governance
is
in concluded
CSR.
representation,
(increases)
taxation
different
Information
context of
mechanism
important tax
for
and to
Today,
Opportunistic
of
of each obtain
risk,
public
the
policies
that
transnational
regions
the model of
there
than
inspires
exchange to including
tax
and
promoting
can the
services
tax are
be the
ofa
Authors Title Year Journal companies
membership,
payments.
evasion
predictive
impact
test
evasion.
control
line
realistic
establish
of
with our
with
nonlinear
aalso
information of
ofis the
research
The
the employ
Abstract
This
accuracy
broader
income
estimates
0.10% believing
major
analysis
actual paper
connections
patterns
improvement
about tax
of atax
theof diverse
offence
of
and that
the this
the
ongoing
land
because
much theories,
collectionmarket
Exploratory
monitoring
and
contestant's
corporations
effectively
used
financial
range comparative
of and
discussions
recipients
incentivizing
minimisation for
data balance
instruments, methods,
for
Spatial
process
areduces
marginal
in for post-conflict
the
very the
taxes rely
Data
requires
tax and
less
state
political
cost
specific
often of
community
The
estimates
and
CNN
situationEuropean
prosecution/
hypotheses.
network
evasion
government
and
positive,
in energy
willingnessmodel.
circumstances
measurements do
interactions the members
not
coincides Union
amount
Anticipating
The
quantitatively
revenue
statistically
efficiency.
to on
paywork,
of between with
both
tax is
conviction
the
results butofthe
risk, the its
administration
regarding
economic
on
effortthe
Analysis
assistance
culture
resources
economy
European
economic
framework
purposes
in
only national
and
combination,
respect the
recovery.
(ESDA)
from from
and
research.
inanother
Union. the
development
taxpayers,
international of are
abolition
economy
fundsshowed,
lawstate
legislation
Indonesia. to The ©
We
that
reduce
and paperof
2024
and
needed bring
The and
in
profit
for
local
success
actual
changes
these other
indicate
uncovers
rather
significant
Conversely,
general
determinants
conducted shifting
tax tax
threeor
favorin
and predicate
arrears
failure
positive
asituation.
strongly
the and
developmental
important
relationship
heightened
forenvironmental
and
the more
tax potential
of offences
correlations
model anti-Tax
illicit.
Through
Park J.; Han M.; Lee Y. Post-conflict economi 2024 Land Use Policy the
Elsevier
and
notes simplified
the
respectively,
enforcement
private
for
these government
increases
environmental
which
principle
taxes
donating
organisation
corporate that
in Ltd
state
sector
fields
special of
their the
(decreases)
to the
tax bank
the thattaxation
for
officials
togetherimproves their
economic
priorities
protection.
kinds
revenue secrecy
community.
has of well-
asuch
and
each tax
of
losses
should
effectively
avoidance
connected
The
the
aspects.
between
green
taxes,
consequences;
constructed
system, be
conclusion
innovation
outcomes. tax
acrossThe considered
GDP
because could
measures.
core
Using
in andof
objective
discretionary
payments the (a
was
and
this lead
panel
same
it rich-club)
tax that
(2)
paper.
is an only
to
©of
exhibit datathe
Wang S.; Xing L.; Chen X.; Song M. Evaluating and enhanc2024 Resources Policy being.
inequality
as
Our
in
wherethe
collection,
programmes
approach
contestant's
the
© EU
2024
property
functions
conglomerates.
EU data
parliament Remittance
Regional
Member of
the
Elsevier
countries.
the taxes
as
suggest a
whereBahian
significantly
to
evidence aid-
value Police
canimprove
States
Ltd
safeguard
Thesethatrecipients
ofbe
taxation
Company- is andare
found.
local theis
to
efficient
2023
corruption
of
current
management
on
this
accruals
aimportant
negative
subject The
countries
government
study
Recommendations
The
can results
use allocation
tax
and
pool,
the President
is index
whose
frameworks
o
show
tool structures
both
correlation
moneyit is
for with
revenue
evaluate thatETR
neededof
for
tax and
sent the
indirect
the and
with and
byper
to
municipalities
Corruption
influencing
social
protect
findings
institutions
debated
level
deficient welfare
democratization
winning.
aimed
The tax
data
administrativeto The
a
calculation
bank
contribute
and
to was the
greater
and and
Eradication
of reduction
designer's
clients’
legislated
prove the
and
social
exploited
resources. the
taxin entire
extent
right on. to of
at
Byto
Ogle V. Governing Global Tax 2023 Business
Journal ofHistory
EconomicReview capita,
Fellows
shadow
interactions,
have
assess
indicators
energy
carry
future
model
evasion.
friends
spatial the
theoreticalout it
theof
economy
usage,
research
inor a
this
In Harvard
difficulty
models mediated
optimization,
interconnections
implying
survey.
this
family
concentration the
emphasizing
paper agendas.
regard, of
overseasCollege.
rate,
©that taxing
impact
2023,
of while
by
every
perthis
to
Commission
tax evasion.
community.
taxation-representation
expected
combating
practice
privacy,
significantly
relations
Along
determine
evasion.
leveraging
tax and with is
whichpayoff
are
The the
not
the to
©
This
to author
advanced
unemployment aprevent
2023,
always
is
associated
foreign impactis
erosion
astudy
deeperthe
human
affairs
also of
ofthe with
Cascavilla A. Does climate change co 2023 Revista
Studies Venezolana de legal
the
study
of
between
when
Alessandro
From
improves
year
obtain
capita
fraud entities,
digital
aims
increased
companies
impact
the
theinpublic
GDP by
stateeconomy,
these
granting to
of form
promote
revenue
Cascavilla.
review,
and 12.32%,
doesthree
regulatory
services resort
we
economic
mining the
not on
find
14.95%
in to
the
Universidad
represents
questions
contestants'
the
correct
right taxthat
understanding
citizens’
and
offshore
argues
machine
rates
skeletondefense,base
due
that
exhibit mustan
through
to
willingness
and
for del
expected
and
enacting
learning, lack
negative
tax be
of
however,
onshore Zulia.
overridingtax
the
evasion aof
this to All
uniquetotal
evasion
data.
tax
penal
Saturnino P.A.S.; Antonio V.T.M.; Rodolfo S.C.M.; Hernando B.B.L. Influence of the tax c 2023 Gerencia because
healthy
governance
variables.
earnings
incentives.
that
and
receive
private tax
13.38%
activities
business
rights
concern and
theof
market Thethe
inpower
permits.
reserved.
not rapid
and
management,
risk To in
full
theonly non-
bolster
research SDG
empirical
accuracy,
amount
instead
West Through
for still
and
legal aofinor
of,
Studies in Comparative lens:
effort
by
The
preserved.
taxation
rate
law is
research how
intricacies
comply
correlations.
worldwide.
localization minus
transnational
possibility
with
is
differentials
the foreign
On
also
offers of the
surrounding
tax
An of
the
Intriguingly,one
a cost
on
of aid
using
policy. one
promising
activities, of
the given
of the
profits BIM
hand,
© the
inof
development
progress.
study
larger
sustainable
tends
recall
tax
in
the
thisadditionis
taxable
to
and
revenues
Metropolitan
assistance be Results:
revealed
F1 limited
to, of
value,
in modern
income—and
investments, the for
tax-funded
mechanism, If cross-
and
Region the
Rosenzweig L.R.; Wilson N.E. State of the Fiscal Co 2023 Applied
International Development and to
subsidy tax
assist
corporations
model
citizens
corporate
2022,
few
before
Federal
avenue for
The
policy authorities
with
or,
have
taxation new
tax atax
alternatively,
than
Author(s).
areas
Government
for refining buildings
civic
optimization
that
reportedat and
collectionduty
tax is2023
and in
to
by
and Credit and expansionary
FinancialMathematics rich-club
addition
cultural
border
selected
thus
paper
This
Salvador,
examples higher
understudied;
respectively,
consolidated
welfare
companies,
(i.e.
plus tax
theand
eliminating
tax
tax
aid)
calculation,
voluntarily
practices
subject
foreign-owned to
mainly
to
advocates
study tax while
of
and
the
industries.
abuse
comprehensive
ETR
explores
services. tax
fiscal
many
compared
budget
sustainable
but
affects
payment.
fulfill
unanimity inconsists
traditional
and
also and
for
In
obstacles
in
provide their
companies the©
order
policy
doing
for tax
lesser
robust
theof semi-
We
tax
voting to
of
withinso,
Han Y.; Han J. Structural Innovation 2024 Nonlinear Sciences
Activity: Problems of regional
collection
contributes
well-known
methods
Yu
OECD
tax
ESG Han
evasion
effects
relevant
the states
were
countries
avoidance–
reporting,
of
BiLSTM-CRF
Ukraine. ofstrategies
to
tax
collection.
Jianhua
tax-related
research
© 2023 may
the havens
curtailed,
with
would
support
model.
by gaps penalize
and
positive
Han.
thea
news such
This
the
panel
for
can
The
remittance
arid
mining
overcomeregion
shareholders
representation.
show
the
obligations.
valuable
among
based
only inmonitoring
that
internal the
insightsrecipients
the
when
member-states.
the and
market.
OnEU. opposite
Tax
the
mentioned
the for
Itcoveredandaid
other
iswith ©on is
2023
This a
Vytvytska O.; Kaliuha Y.; Volodin S.; Rebilas R.; Bodnar O.; Hryshchuk TAXATION AS PART OF2023 Theory and Practice as
has
on
be
model amatters
resource
GDP-shadow
British
equivalent
data
ensue.
SMEs,
author(s).
become
occurs.
supervisionnegative
approach
stakeholders. Hence,
the
government
identified. management.
employed
Few Virgin
adoption
detached
not
economy
increase Islands
impact
asand
Finally,
changes
will be also
in from in
ofwe
this
produced
©
and
green
the
by
the
Review
KSII of Law
Transactions and
on form
resource
Walter
problem,
hand,
creates of
governments
demonstrated
the
2024 as
federal de
Korean
correlation,
Hong Kong, technical
a of
is
bank subsidy
Gruyter
analyzed.
in
responsiveness-
penal clients,
that
Society
while
and assistance
GmbH,
formulating
majorlaw. (the
the for
corruption Data
This,
socio-economic
government
modeling
highlighted
corporate
accountability
suggest
paper revenue
techniques
by
management
several the
in level
the
research fact inglobal
of
using
Unitedthatthe
one
Smyrnova K.; Mykievych M.; Fedorova A.; Bratsuk I.; Makarukha Z. Legal Regulation of Ta 2023 Economics national
occurred
that
associated
marginal
robust asispolicies
are
Internet and Information Originality/value:
Berlin/Boston.
such
citizens
responsibility
locations
as a rule,
Internet
motivates
powers
country,
Python
discretionary
effective
political
the
also
such
in
useful
where the
with
taxation
area
precludes
Information.have
participation
slowing
Malawi,
software. as
spatial
for
that
dilemma
China,
accruals
in
community
increased
of
down
would
The
the
The
rate)
the the isin
right
promote
All
do that
itsbe not
practices,
States.
directions
extracting
and develop
distribution
government
authors'
tax capacity
relatively
building When and
study
and into
the
small ofathe
so
that improved
exposed
12
knowledge
that
contributes
and canthemes:
transactional
the qualityvariables
mining
the to
becost of
Lee Y.H.; Kim E. Deep learning-based de 2024 Systems to
the be
rights
Russia,
progress
associated
conclusions
appear
access protected
transparency
European
multinational
concurrent reserved.
informal
toUnited
to due with
affect
green of and
criminal
sector.
to thisfrom
Commission
enterprises
Kingdom
the
12,000
BTD,
financial liability
lack
study our andand
of
news
corporate
elements
business
to the
leveraged
function
the that
relationship
between framed
governance,
of
2014
actors
existing
istoto the
with
concaveassessand new
can the
literature the2019 tax
state
continue
how
(convex), by
Liu B.; Sun H.; Xiao S. Potential of pension f 2024 Resources Policy has
decide
for abuilding
violations
accountability
tried
investment
20,000
reveal
evidence
markets.
taxpayer
executive
collection to
single
Conversely,
United States
people
that © of
relocate
does
as act
of(building
privacy.
navigate
changes
between
2023
the
personal
and ofinbased the
budgetary
having
notultimate their
America. by
in
suggest on tax
access
double
International Journal of whereby
and,
to
such
the be in
determining
a the
supervised
change
designer's
construction,
Assuming
international
constructing
income
federal are
and they
theexternal
the
taxpay
impacts
expected
building
perspective
responsiveness
directly
state with
state licence
landscape.
laws. official
of of
law
Our discourage
findings build formal athereground sector
Jhanattan M.; Laksmono B.S.; Martono D.N.; Herdiansyah H. Mining Management of 2023 Aibi, Revista deImpacts
Environmental
Thunderbird International
resources
to
thatbasic
taxation
sponsor companies
characteristics,
administration
fees,
openness
permits.
play
democracy.
payoff
facade,
legal
©
to 2024
public
influenced
However, taxes
on
involvement, in
justice,
water
© generated
conventions,
of
corporate public
and
variable,
all-pay
windows,
Wiley
demands
in 2023
by Our
this
the
and are
Periodicals
tax
leading
spending
executive
mechanism
bribes
IIETA.
social
statistical
auctions
number
paper for
differential
context
tax
to
to
tax aof of
Investigacion for
to better
through
sanitation
compliance,
exploiting
whom
compensation
constructed
protect
was only understanding
taxation.
therespectively
tax
investment
formation and
based tax
manipulation
government
plans, ©on 2023
evasion
goods
of each
the is
Fonseca P.V.D.; Jucá M.N.; Vieito J.P.D.T. Tax havens and transfe2024 Administracion
Business Reviewe responsibility
estimations
with
rooms,
seeks
LLC.
justice
size
separate
negative both
and
phenomena toas akinds
installations,
describe
federal (CSR)
indicate
political
indirectly
correlation.
where of and practices
subsidy
the that
number
affected
the state
Universidad
year.
there
to reduce
ownership
knowledge
procured
clusters
amongst Each
accountable,is manifested
of withyear,
their de people
structure,
graph. Santander.
taxantax
remittances,
municipalities
Tunisian © strong
reacted
firm-
2023
Carvajalino-Martínez C.A.; Hernández-Blanco S.H. Income and supplement 2023 Ingenierias countries
(taxation)
of
by bathrooms,
balance
imperative.
the
taxation
Similarly,
erosion
All rights adoption
of receiving
is5000
between
powers,
the higher
In
public
reserved. etc.)
this of
unemploymentathese
trust tax
than
can
article,
anti-tax
single aid
may beinact
two I
Applied Mathematics and additional
connections
payments;
indistinguishably
level
Yanan
making
with
the an
directly
needs.
apply
characteristics,
low
authorities'
see same Wu,
the themgrowth,
improvement
loaded
Finally,
both
thus,
published
less
professionals.
contest
concept
children
into
the
the positive
from
willing
which
without gap
the
tax
study’s
of by
in those toIn
Wu Y. The Construction of D 2024 Nonlinear avoidance
may
rate
spark
would
and
between
who
external simultaneously
negatively
emergent
attend
negative,
read rules
accounting
no
market, school,
aspectsin
correlates
taxdatabasesocial
news. the 150
and host
violate
Games andSciences
Economic Sciendo.
support
shows
Tunisia,
democracy.
any
resultssubsidy
administration
‘political
country.
federal
due
thatgeneral
an
support
and
to partial
dynamics,
additional work'
The stagnation
executive
such Survey
(taxation).
childrenresults
state the
to
incomeas
taxation data
analyse
taxsocial ofcan
show
would laws.©the EU©
Minchuk Y.; Sela A. Subsidy and taxation i 2023 Behavior highlighted
taxation
However,
institutional
and
be
tax
2023 more
accompanied
authorities
analyses Elsevierseems
showwhenby
likely factor, the
in
tax
Inc. largely
exposed
to by empirical
approve
charge
aid is to
of
from
argument
tax
that
2023,
reporting
conflicts
survive,
results,
unaffectedthe
policy
offshore
St appropriate
for
between
Mary's
and
and for
because by abolishing
profit
tax
political
10earnings University.
evasion.
mothers
the news 2014 BIM
shifting the
and
identically
accounting
of tax
contracture
the
associated
model
principle evasion
verification
thus of valenced
and
of
with
making
bank and auditing,
activities
mission
increased
secrecy, the isin
tax
Tesfay L.M. Concurrence of Crimes2023 Mizan Law Review 2019
is
All
Our
wouldrights
complex
management.
that
operating and
considerably
study
polarization, survive
framed show
reserved.
provides
relationship that
the
environment, the
higher
childbirth.
© are
2023,
taxpayer ways
originalthan
driven
The in
Revista Brasileira de avoidance.
already
required
voting,
collection
especially
which
profit to
especially
the We
established.verify
system
in the
politics find the
among
realmmore
of strong
© 2023,
proper
of the
Delgado F.J.; Fernández-Rodríguez E.; García-Fernández R.; Landajo MTax avoidance and ear2023 Financial
Gestao e Innovation by theshifting
insights
Desenvolvimento Conclusions:
manifested
Author(s).
procedural
regulators
support
Universidade into
complex
for inthe
terms
andour
within
More
depracticedrivers
theory of
regulation,
Taubate.
theof
children
tax in
EU.
All
application
middle
equitable
taxation.
responsiveness
These
Uzbekistan’s class,
findings
interconnected © and of butthe
correct.
2023-Putri
shadow not In
partly
provide
structure up- the
of
Pereira G.P.; Moura T.G.Z. SPATIAL DISTRIBUTIO 2023 Regional would
regarding
collection,
reputational
analysis
rights
accounting
changes access
of
reserved.
in the
they
survey
and their
stipulation
costs,
government responded
tax economic
and
data from of
paper,
Anggia,
eroded
to-date
economy,
tax
and
the evaders
social
law, theAni
the
insights
the mapping
Yunita,
institutional
whichin
rights a and
financial ifcan
globalized andof
actionsinform
Anggia P.; Yunita A.; Fitriyanti F. Legal Justice: The Abol2023 Chaos,
Jambura Law Review with
others.
Africa higher
legislation
satisfaction.
appropriate
Fadia and©
Fitriyanti. 2021,accountability
Latin
inof force,
A2023
BIM case The
America.
entities followtoup
Solitons and constraints
guidance
policymakers
economy.
were
aspects
demands.
Author(s), taken and for
©
This to
underthe responsibility
policy-makers
when
close Elsevier
application
suggestsexclusive thetogap that
Our
on taxarticle
illustration
valuation
vis-à-vis
at the control
EU code
member contributes
of
level operations
Kenya
lists
regardingstates.are AsonI
the
Sacco P.L.; Arenas A.; De Domenico M. The political economy 2023 Fractals
Management Review addressing
Ltd
in
of global
fiscal
contexts
licence
knowledge to this
governance
policy, where
Springer
of the issue.
both on
citizens
Nature
micro- Paper
Journal of International declared
corroborates
presented.
document,
appropriate
emphasises taxes In
the our
policy
the and
order impact validate
results. to
measures prove ©
Saragih A.H.; Ali S. Corporate tax risk: a l 2023 Relations
Quarterly and regarding
national
are socialized
Switzerland
foundations
the sincerity
Springer and taxation.
Nature AG.
ofinternational
of intothe
theLimited We of
taxpayer-
fiscal
fiscal
discuss
levels.benefits
Commission’s
required policy,
© the to
2023 that
mitigatepolitical
corruption,
responsibility
The such work
profit of
Bastiaens I.; Seelkopf L. Aid for taxation and r 2024 Development entitling
contract
accounts.
2024.
solution discourse,
and This
brings, the study
an this
political-
analysis
Technological and was
shiftinginitially
taxation,
duty
Author(s).
perspective and
bearers, and successful
tax
Published
can the revenue
becomeneed by but
for the a
economic
focussed oneffectstheElsevier tax of evasion
Nerudova D.; Dobranschi M.; Solilová V.; Litzman M. Onshore and offshore p 2023 Economic Development of of
Economic Modelling thenthelost
losses.
unemployment
global
Vilnius
default
emigration
of companies
cost-effectiveness
©
body momentum,
2022
Gediminas
framework, to
and on
arbitrate shadow
Technical
remittances
engaged leadingasB.V.
in andof
a
Dumiter F.C. THE CORRELATION BE 2023 Economy using
handful
economy
monitor
University.BIM of in
growth,
internationalthe
governments valuation
aiding tax ©
citizens
on migrants’
social
and to claim
responsibility
taxation homelands.
process oversight is
managed
informed
matters,
rights when andto
policy veto
how
denied efforts
decisions.
the this in©
López García A.I.; Maydom B. Migrants’ Remittances,2023 Political Studies The
carried
the Author(s)
practices
Council out according
and
and 2021.presented.
push tothe the
2024
Government Informa
discursively UK
ofTunisian
privileged Limited,
Malawi tax
Radulović A.; Sladić D.; Govedarica M.; Raičević D. Using LADM and BIM fo 2023 Land Use Policy
Post-Communist judgements
© 2023
issue
trading to asElsevier
the Taylorof
OECD, Ltd& where
Francisit
could
position.
authorities'take © further
2022
auditors domestic
Western during
Bhatti M.I.; Hamelin N.; Saidov T. What drives the hidde2024 Economies
Western Journal of was
Group.
action
States stalled
to by
mitigate
Communication the United
the gaps
the global
States until COVID-19
the election of
Kananovich V. Subordinate or Entitl 2024 Journal
Communication
of Applied in global governance
Association.© 2023, Emerald
pandemic. and
Joe
protectBiden. itself © 2023
against illicit Informa
Dammak S.; Jmal Ep Derbel M. Social responsibility and
2024
tax Accounting
evasion:oforganised
Journal Research
European hypocrisy
Public Publishing
UK ofLimited,
Tunisian Limited.professionals
trading as Taylor
financial flows, including tax
Mérand F. The Commissioner vs t2024 Policy & Francis
abuse. © 2023, Group.The
Etter-Phoya R.; Manthalu C.; Kalizinje F.; Chigaru F.; Mazimbe B.; Phir Financing child rights 2023 BMC Public Health Author(s).
 corporate
present
behavior
officials.
public
income
because
both
use of
fiscal-reform
comprehensive
the
The tax
detrimental
second-bestdata
responsibility finances
thesystemofstructures,
value
Conclusion
taxes)
taxpayers of rich
obtainedlocal
the onof
on
practice. and
non-future
economic
interactive
scenario,
frontiersiswater
order from The
their
tax and
The
and taxes
to the
favored.
outcome
approach
has
concerning
illicit
lawful
parameters
decreases attempted
Specifically,
time,
information
registration
taxpayer
mechanisms.
In the
mechanisms cigarettes
andincome.The
for
to
the
technologicalCEI of
to
tax
dimension. TA
estimating
taxation
exogenous
we This
requiredto maximizes
Findings:
this fill
accounted
test
calendar
ifactivities,
learn
are economic
study and
the
both
the
This
aspect,
for gap
year.
minus
governments
tobacco
interplay
growth.
localization
authorities.
information
consisting
resources,
insignificant.
surveys
obey
study,
low-wage
an the
objective benefits.
tax
The
was
however, with
in
to
ruler,
typesof is
analysis
After
between
removing At
more
administration
establish
By
utilized
function theexposes
always higher also
in that aendinthe
changes
possibly
in the
variables.
for 6.4%
information-based
Locations
Anderson’s
system
technological
expected
investigated,
approach
explored
vulnerabilities
information
levels
significant
needs
intergovernmental
considers
addition
determining
taxpayers
sector-specific
reasonable
understanding
Structural
legitimacy
necessity
up worse of to in
reduce
literature
of The
that
to schooling,
be
toof in
the
and
sales
the
fight
returns
allows
the tax focusing
impact
exchange
range
Equation
of
off
and
regions
strengthened
the the
tax
havinginformal
than
tax
professional
on
analysis
market,
spent
evasion
corruption
innovationnewon
traditional
improvetax
contributions
the of
the
andrevenue
more
the
of
however,
collection,
at with
transfers
water
high-wage
on
so the asis
is to
awhich
and weighted
after
income
comprehensive
covers
below
stock.
1998–2021.
mitigating
different the
value-consistent
time
actions in
evasion.
inconsistencies
to figure 280
the
We tax.
decreased
the
met out average
ballpark
obtain
ideas
initial Also,
municipalities,
concessions
all
Our©
threshold impact
the
solutions (2023),
to
values
typicalaopened.
one
to
frames
results of
0.6%
FATF’s
semi-
be of
value;
onofof
and theinto
that
had the
a
marginal
better
increase
and
economy’s
The
methods external
paper
obligations
detection
to eliminate
resources fiscal
institutional
the
of role
studies benefits
government’s
resources.
collection.
of
performance.
tax in
individuals
inter-sectoral
rates relation
the This in
relationships
Modelling
and
disposal
types.
expected
The the
findings
recommendations
fiscal
which
2021.
invoke
adeveloped
positive
conditions
(American
otherwise,
analytical
suggest
evolutionary
centralized
challenges
exceed
environment,
tobacco
Exploiting digitalization,
represents
Eliminating
partisans'
that
costs
tax
with
intention
considerably
Letting social
return
for between
indicate
Institute
thelower
solution
and the
model
to by
Partial
low-wage
money
results adds
address
while
revenue
to
welfare,
80%
the
core
ontax
5reduces
randomized isto
to
can of
percent
engage
value
of
regions
and
Least
larger
athis
to
GDP, benet
of
illicit
the
them the in
of
the
dynamics
has
Squares
in tax
datasets
types
their
increase
conduct official
a
taxation,
However,
asymmetries,
guarantee
individuals’ negative
(non) aof
a economy.
(SEM-PLS)
misreport
own compared
in compliance
survey
more
people’s
personal impact
with
compliance.
interests,
regular taxable tax has
favorable
results
for
to The
and
and
sales
audits,on
been
those in
Thethe
tax
the
in a
Journal of Dynamics and game particularly
municipalities
cigarette
ideological
while
laundering.
Mathematical
competition
problem.
introduction
the
mentioned.
by
per
with
protect
nature
empirical the
context
and
developing
capita
worse of market
public the
the AI-based,
concerns.
effectFATF
Numerical
of
In
consumption.in
usually
of a
institutional
results ofBurkina
could
Sciences).
different
different
addition,
countries
health.
2013 revealedTyphoon on
Results
results
© tax
All
like
This
population
socio-economic
conducted
graph
suggesting
livelihoods,
culture
additional
findings
currently
need mining
values,
enhance of
to taxpayers
assess
significant
and
analysis.
available level
solution,
to
policymakers
the of
thegains
Research
ifof that
the
graph
Accinelli E.; García A.; Policardo L.; Sánchez-Carrera E. A PREDATOR-PREY EC 2023 Games investment
the
since
compliance
Faso,
potentially
show
perspective
evolutionary
from
Nepal,
contrasts
environment,
Author(s)
Haiyan,
that
country,
level
neural
in ato
county;
participation
Rights
increases the
over
that
Recommendations
electromobility recourse
Reserved.new
functional
with
corporate
decide
of
investment, one the
CEI.
with
(or
slowing
knowledge
networks,
in
however,
across
reduce
these in
towards
of
better
taxation
paths
specific
whether due
theirperiod
the
Third,
weights
has
previous
the
income
tothe
frames
down
coverage,hasto
second-
tax
different
program
imply the
2011–
capital
aactions
most
and to the
the
not in
taxes
its the
yet
accelerate
can
results
on
that achieve
pesantren
successful
best
magnitude
system
global
2020.
number
significantly
GDP
mobility tax
non-concealed
negative
establishing
system
perspective,
pertaining
literature
lack of Theand
mechanisms.
administration. for
contexts,
of
was
evasion,
is
under
market on
the
a
effectof
to
a
data
environment’s
real-world
findings
smokers
a the
freelancers
increase
negativeconstruction
greater
potential
the more
analysis
With
risky
on
static
Nepal.
social effect
adding
even
lack the by
andthese
public
for
asset
of
returns on toisand
0.5%
Huque R.; Kashfi F.; Khalil I.; Islam H.; Alam S.M.; Ahmed N. Perspectives on refor 2024 Tobacco Control employer(s))
devastating
significantly
engage
progress
compliance
been
adoption.
of water
sustainable
show
support
applications
Additionally,
building
small that
and in
thoroughly duetax
resources
for
blockstax
not with
tax 2024.
natural
negatively
evasion.
to
Considering
taxation
ofit thetax
system.
system
machine
increases
we
statistically taxdisasters
lack
as
examine In
these
equity
a © of
the
significantly
the
in 2020
support
groups
lawful discourse
substantiate
mechanism
and the and
for
treated
income,
safe reduces
the
0.1%
the
throughon
asset IRS,digital
presence
later.
is in as
aunderlying
form income
2021.
The
which
increases well
inoffor Itof
Hlastec A.; Mumel D.; Hauptman L. Is There a Relationsh 2023 Sustainability
Accounting (Switzerland) collection
Research
practicable
dynamic
control
Findings:
in
addition,
investment
obligations
investigated
findings,
guarantee
2023
has
learning
reach
the
tax, aand
commitment
spillover
could
as by
direct
functioning
significant.
taxation.
citizens'
conclusions
money
tax
and also
competition
decreases
over
assumptions
competitiveness,
recent
impact ofeconomic
are
of
carbon
these
and
the
first-best
effects
lead
laundering.
of
androad
action
taxes
Understanding
history,
related
in
to
Though
unscrupulous
© the
measures,
authors.
2024,
willingness
of beof
to
this
with
tax
agents
tobudgetary
such and
are
we plan
payments
growth
to
potential
significant
implement
achieved
the net
Emerald
stemming
a 2.8%
study
influencesTax
the
more
intoare
settings,new
Journal
Aibi, of Financial
Revista de registration
reducing
mechanisms.
is a
document
both
subject major
financial
multilateral
inclined
resources clusters
cryptocurrencies.
leaving
socioeconomic
order to toto
spaceproperty
itstax,
concern.
opacity
control
generated
achieve The
development
provide causal
of
for with
and
high-
gains tax
ideal
by
The
afurther In
athe the
this
secrecy
relaxed
effect
and
from
Belahouaoui R.; Attak E.H. Digital taxation, arti 2024 Journal impact
QS.
in this
economy.
spendingAn-Nisa
redistribution
entrepreneurs
Publishing
from
increase
learn
have
evasion
CEI.
expected
addition fiscal
more on
field.
important inis corporate
Our
produces
Specifically, 4:this
Alongside
evident,
Limited. to59.
can
decentralization
excise
return
that and become Ifrelatively
outcomes
results tax
practical take
criminal
provinces
learnt,
impact the isin
Management
Investigacion of Property tax arrears.
carbon
context,
is
on a
goals.
auditors
through
survey, prerequisite
collection
the
limited
improvement.
increasing
steady-state
taxpayer
government’s © ©
tax
local
fiscal
in 2023
who 2020,
starting
Blockchain
taxation.
which governmentThe
efficiency
broadband
compliance;of also to
environmentEmerald
103
Therefore,
water
ability © rate
tackling
choose 2023
people
to tax was to
Abdullah S.; Abdul Wahab M.R.; Abdul Razak A.; Hanafi M.H. Property taxation: th 2023 and Construction apparent
at
on which
include
approximately
advantage
the
revenues
politically
implications
tax
with savings
a
respectively.
statistically
Publishing
determined highthosetheoretical
low-wage
availability
in of
active.2020
andfor
level that
this one-third
Besides,
significant
Limited.
to be of byare
of
and
Thus,
managers types
0.15. a
as to
only0.2%
The are
of
the
Administracion e technology
financial
Author(s).
to enterprises
fiscal
countries.
engage
Universidad
participated,
this
adoption,
resources
system
collect dynamics.
paper,
contribution, in crimes.
fairness
taxes we emerges
Published
Additionally,
dishonest
we de in
reveals
utilization
isthis While
propose
believe their
Combining
Santander.
directly
constrained,
paper as
by
the
that
and a
ahas
is
better
expected,
the
entering
fundamental
increase
ensure
seeking
simultaneously
technological
accuracy
in the
results
possibility off
project’s state
case
ofto ofthan
into
in counterintuitive
the
to2021.
of sales high-wage
atheoretical
socialcivil
capacity,
implement,
estimation The
launders
innovation
registration
complement appear
law
services.
study
gets to
Mejia-Cadavid L.I.; Salazar-Figueroa L.M.; De La Asunción-Diaz S.P. Institutional Evaluatio 2023 Ingenierias
Scandinavian Journal of focusing
Oxford
jurisdiction,
data
personal
behavior
All
novel
governments
protection,
no
it and
would
thus
types. on
rights
confusion graph
also © on
University
local
income
minimaland
remind global
reserved.
and
expected
2023 so
neural
realizing as
government
request
errors
pursuing tax
impact
them
Föreningentosolutions
Press
to stabilize
wasabe
that
network
the to on
bribe
the
on dual
of
and
derive
contract
However,
those
attract
improved,
tax.
model
and surprising.
highlights
information
expand In fromor
criminal
current more
other
inherent with
analysis the
athe crowding
notable
about
refine For
employees
nature
knowledge-
words,
model, agent
were
challenges road
proceeds. example,
the of
shift
will
our
thanks out in to
Canta C.; Cremer H.; Gahvari F. Welfare-improving tax2024 Economics behalf
the
finance tax
associated
for
prevail
model, not
development
goal
state
handle
particular
för
we oftax
utgivande
learn of base
with the
reporting
in
named
sustainable
this with
perceptions
revenues;
that International
and
reports
of
resource
importance av
lower resolve
lower
Eagle, detected
digital
the and onto
SJE.
taxes of
for thetheon
other
and
these
consumer
consequences
concession
Practical
and
reduce
research
simulated
its
debts local
losing
spatial
technology-intensive
her
characteristics,
regarding
Bank for
through economic
the
behavior
suchpolicies.
implications: status
effects
consumption
assumption
to of
provide
Reconstruction issues,IRS
long-term such of
hinges
since
© awas an
2023
Theas and
and
tax
level
economic
tax
detect
agendas
corporate
efficiently.of
evasion.
obligations
policymakers,
the rich
activity. taxdamages
does growth We
evasion
should
development
Incrowdtaxpayer
This
total, not for and
for
investigate
consider
study
whose mean
added under using
efforts and
the
tax the
Romano P.R.; Bezerra Sampaio R.M. Road concessions: Evid2023 Transport Policy employer.
on
2019
FATF
firms the
underfunding
Elsevier
riskless
only particular
toward Ltd
effectively
and
confirmed
theoretical
traceability,
concerted asset © The
smoking
/and
investment
reference in
immutability, Author(s),
typeappeals
classified
out the firmsof
roll-
case
for all
the to
World Bank Economic Development
growth.
countries
the rich,
cryptocurrencies,
heterogeneous
potential
sustainable
compliance
emphasises
to
TA
undertackle
cares
collections
In
difference-in-differences inefforts
tax
more
exclusive
the
dynamic
fiscal the
use
directly
the
fall evasion THE
context
of
about
well
are
limited
graph.
reforms
licence water
importance WORLD
scenarios
and
will
short the offiscal
to
to of
Bleakley H.; Gupta B. Mind the Gap: Schoolin2023 Review fiscal
your-own
partisans'
tax
with
and
of the
establishment
security
required
BANK.
unbalanced
with
efficiency resources
evasion
low
enhance
registration
and
instrumental to (RYO)
ideological
group.as
innovation her
regional of and
money cigarettes.
transparency,
capacitate Thus,tax. local
ainvestment
carbon
variable a©
from
that
accelerate
resources.
of
have may
particularly
Specifically,
significantly
taxation
public
covering
Springer to be
interest.
goods arise
the the
© in
forbased
2023
impacts
expedited
public
Science+Business
under through
transactions
development
the
Instead, on
by
viability the
state
in
subsidies the
the
it
Conclusions:
concerns
laundering
capacities,
in
2023
tax the
which
countrysystem
development,
to
the analyze are
perspective
interaction on can
non-concealed
Institute when
essential
the Tax
be
potentially
conducive
contextual
of for
this
data,
of
auditors increases
itand
Transport
in
study we risky
to
theand
Wang L.; Muniba L.; Lakner Z.; Popp J. The Impact of Water R2023 Water (Switzerland) such
guidance
authors.
tax
of
may
provided
Media, as
revenues.
the
period state
result
consideration.
did not swapping
digital
after
LLC,
have of
by our
with
the
from economy.
Cobb.
partatoA designed
smooth
genuine
COVID-19
the
of
Notably,
significant The TA
Springer That
both
implemented
designated
reducing
asset.
Studies
low-carbon
tax
show However,
environment.
matters.
provides
policymakers,
taxpayers
staking that in local tax
inOriginality/value:
the
empirical
local
and
personal CEI. increase
evasion
public
lowering
describe Finally,
information
European
development. Thisevidence
income work
how as
Smirnova E.; Okhrimenko I.; Zakharova A. Review of Best Practi 2024 Public Organization Review metapaths,
being
supply
support
pandemic.
caring
stadium’s
Nature
capital
impact
support said,
chain
less for
2022. © Eagle
considering
limited
expenditures
on for the taxhas
taxation,
about Thesize can
athe direct
Author(s),
economic
collection.of public
and
the the and
European Transport
Communications in - among
indicated
learning
Economic
The
proposes
This
that
revenue
direct results
corruption
tax. work
the
This predicate
does
taxation in
is
expansion
and
results our
Integration.
four ofan
cycles not
the original
expenditures
canin offenses
spatial
application affect
study
may of
increase All the
work
local
Andrlík B.; Formanová L.; Mádr M. Impact of electromobi2023 Trasporti
extract
potential
substantial
transcending
under
In this
welfare
impact,
decentralized
illicit
© The
thereto. market
heterogeneity
tax evasion
more
exclusive
paper,
of loses
despite
Author(s),
The impact
others incomprehensive
any
the
FATF
strategy.
inits
cooperation
Georgia.
analysis, inalmost
tax
2022.on
political
licence
surplus society,
favorable
stopped Wethe toThe
NonlinearEuropei
Science and rights
were:
models
with
debt
remain
disposable
emerge.
half
features of
collection,
corporate
right.
process
i.e.,
location
resources
an
less
reserved.
(1)
affects
the
Since
Springer-Verlag basedthere
analysis
largely
©
(before
about
and
the
income,
2022
respondents
through
a
yield
on
careful
taxpayer
uli’l-amr were
both
ancillary
of
taxes
Blockchain
taxation
unaffected,
a
London
short-term
atrade-
Elsevier global
is
the are
mixed- Ltd.,
poor
shift
Published
short
effect
also inof
find
differences
aimed of consumer by
explicitly
higher
that in Cambridge
the
the tax preference
stating
effect
paths of
andthis
De Giovanni D.; Lamantia F.; Pezzino M. Evolutionary dynamics2023 Numerical Simulation issue
behavior
except
stimulate
B.V.
(49.5%)
deducted)
and
use
toward ofinat
hierarchical
off analysis
compliance.
inherent
part the
development,
long-term
University
result.
competition
risk
outcomesaversion The
an
fornotmonitoring
of
in
Springer
rich.
RYO
interconnected
debt
forlocal
consumption
Press
of
declaring
attention
should
FATF an
decreasing
on
the
payments.
Furthermore,
religious Nature
Furthermore,
direct
cigarettes on be
insurance
shouldfurther
system's
the
as
behalf
any and
well
may
CEI
ofa
of
Franic J. What do we really know 2024 AI and Society payment
world
governments,
However,
economic
their
mechanism
performed
This
smooth
teachings,
2022. with
operations
article of
supplywe taxes,
solutions
growth,
that
before
measures
the and
find chainwith
fully
government’s using
then
importantcatered
the
has a
Journal of Experimental company
with
supports
as
seriously
is only an
indirect
explain
American why
observed
consumption-wealth
evolution
different evolves
increase
past
Political
consider
to
types athe findings
enhancements
the stable in
ofillicit
in asScience
taking
the a that
ratio
state
integration theto
is
to thegoal
affects
heterogeneity
encourage
aggregates
determining
impact
direct
main
spectrally local
cryptocurrencies.
andthe
ofregion.
the contexts
actual
investment
taxpayers’
substantial
remains
negative in tax
local
The
nature
transparency to
Lévy ofburden and
Anson I.G.; Kane J.V. Ought It Audit? Inform2023 Political
Journal ofScience
Money perceived
sports
the
western
under
with
Nepal. quality
cigarette
Association.
next step:
significantly venues
different
existing
© inequality
of
market
formally
2023, are
education
affected
systems. did
These
initial
Emerald poor not
byvalues
After and
the
of
of enterprises
revenue
leading
reasons
features
the scope
information,
influence
encourage
process
society's to responses:
for
with
with job
of
on
optimal this
the
state
taxpayer
the in the
creation,
their include
fiscal
security
usualtax poorer
relations.
rate the
of
Upadhyay A. Financial opacity and f2024 Laundering investments
accessibility
expand
recognize
findings
estimation
and
the after
combinations
presentation tax
suggest as
to
accuracy. economic
potable
evasion tax
theand of hikes.
need
© as one
InformationControl
Economics Publishing
jurisdiction,
municipalities
increase
fact
We
reforms that
evaluate
inhabitants,
collections.
compliance
exclusion
rises.
development
water.
However,
form On
of On to
money of
the
Limited.
be
the
this Awhich
competitiveness,
the raised
majority
Eagle
introduced.
municipal
seamless
through
negative
other
projects.
other
shift
laundering,
is
on helpful
of
real-
various
hand,
hand, © ©
Katz R.; Jung J. The impact of taxatio 2023 and Policy for
2023 cross-provincial
2023,Journal
strategies;
description
to understand
comparatively
and reduce
respondents
world tax
Elsevier (2)
of
tax
dataset. of the
(66%)
B.V.theIndustrial
lower
evasion dynamic
models,
Thefind and
the
employment
supply
means
subordinator
high
2022
diminishes
and tax
thus
collaboration chain
of
Urban
self-generated codifythe and
and
assistance.
levels or
Affairs lead
inrevenue electoral
state
effectiveness
adeveloping
single to In tax
highthis
and
carbon
they Management
government
revenue
avoidance,
regulation
extensive aretax
participation mechanism
discussed
in the behavior
thereby
of
experimental
of aftermath
citizens andleading was
during of
Bradbury J.C. Sports stadiums and lo2024 Journal
Journal of
of Urban Affairs
Industrial revenues
regard,
and deterministic
herding
Association.
operational
of
crimetaxation
taxation
Optimization. that and are
recommendations largely
grants
policies
covers
policies drift.
greater
All to both
Rights Tax herding
augment
in
ensure
more
compared,
the
to a favorable
transition
Typhoon.
more
cryptocurrencies
results
(independent
mediated
for promoting show in
efficient
by order
period
We
that for
variables)
corporate
tax inalso
our the
taxto of
Spain model on
payments
decreases
water
reducing accessibilityare
investment collected but bybear the
Ma Y.; Zhang X. CONSUMPTION AND AS 2023 Management Optimization offenses.
these
Reserved.
development
reinforce
developing
provide
system.
confusing
performs
municipal
taxpayer
compliance
according
poor and ©smoking
policies A
their
evidence single-crime
2023
and
15.71%
tax
compliance,
to
the
of
through
the
help
countries,
rich
mainthe
by
difficult
collection
very
rates
thatto
the
better new
some
attempting and
to
which
and
no
leads impact
approach
advance
energy to
characteristics, a the
vehicle on
decline
may educational
be
transition
industry, in excise
unfamiliar
facilitating to and a
Balasoiu N.; Chifu I.; Oancea M. Impact of Direct Taxat2023 Sustainability
Journal of Islamic Thought provides
(Switzerland) external
authors.
understand.
than
has
general
to
tax
to affect
quality.
collection.
prosecutors,
low-carbon
policy
funding
astate-of-the-art
(dependent
mechanisms substantial
loss-carry-forward
Thethe tax
outcomes
economy ©
implications
Additionally,
variable).
are but
did
impact
also
level
2023 it
not
taxThis
set put
The
could
and onby
the
decision
for
lead system
improving
toto lowermaking had the no stable
incollection
possible
public
Saptono P.B.; Khozen I.; Jie F. Obedience to Uli’l-Amr2023 and Civilization
Journal of Technology
87.4%
evasion
leads
both.
presented.
tax
the
forth
Royal
enable
raise
point
future system
TA. believe
imply detection
the
Furthermore,
aThus,
Society
capital
and more ©that atax
that
following
The
introduced
for
entry
equilibrium
applications. TA
effective who
municipal
Public tax
methods
theinonly
Authors.
barriers
©the 2023,
debt
efforts,
agencies
in the
question:
relationship
[20].
cares management
We
about but should
classification
What instead
consider between
their isprovide
the
ownansystem,
leads
scenario,
impact
self to
Mzhavanadze G. Illicit cigarette mark 2023 Public Health
Management and councils
Health
multiagency
for high-carbon
strategy
Universidad
creating
higher localshould
under
a fair approach
Alberto
tax concurrently
emission
the
expenditures, static tothe
more
while
of
optimal
will
bolster enact information
improves
transparency,
fairness of
tax
resource the
lowerproblem tax5.22%
tax and
security
system in
taking
levels of
Vasconcelos Nascimento L.D.; Caetano da Silva P.; Diaz D.J.; Peres C.BApplication Models for2023 Innovation
Expert Systems with fighting
projects
carbon
Hurtado.
environment,
suggesting
resources
anomaly financial
taxin All
onprovinces
mechanism;
that
detection rights
and
the crime.
disaster with
reserved.
taxation
scenario. Itaidof
and a
the
and
into
than
could
low inhabitants,
state
account
if
mobilization
level they
simplify tax
of cared
by municipal
collections
bothprosecution,
technological the
about
fortifying in
Shi B.; Dong B.; Xu Y.; Wang J.; Wang Y.; Zheng Q. An edge feature aware2023 Applications (3)
does the
promoting not
cryptocurrencies
© 2022
employment
MSMEs use cause
Elsevier ofand a lower
high-quality aLtd moral
and
electoral digital
Journal of Economic expected
others
decentralized
eliminate
innovation.
starting ininrate
South
discounted
the society.
overlapping
©at Jakarta
cooperation
2022
the tax
©
Informa City
Epstein G.S.; Gang I.N. Herding, taxpayer's r 2024 economic
hazard
assets,
participation
is
Behavior and Organization payments
2023totally problem
and growth.
mediated
andthat of the in
there
the local
by
time citizens
and
statutes
UK
beginningwidening
Limited,
Copyright:
governments' and of the the
reduce
©trading2023
spending tax
carbon Tang base.
as more Taylortax
et
should
in the of
corporate
value
Simultaneously,taxberuin. clearer
collection
taxpayer The the and
optimalof the
Fan X.; Huang H.; Li K.; Chang C.-H.; Shi W. Spatial threshold effe 2024 Climate of
Journal Policy
Economic concerns
&
al. Francis
collection
This
decisions.
comprehensive is over
Group.
anprocess
© open
2024 double was
access
The
regulation.
municipalities
compliance.
tax value
introduction
jeopardy. function ©ofof2024
Originality/value: Jalisco
flexible and bythe with
the
tax
Capuno J.; Corpuz J.; Lordemus S. Natural disasters and 2024 Behavior
Uncertainand Organization
Supply Chain helpful
article
Author(s)
However,
more
authors; than inlicensee
encouraging
distributedit should
5000 under
be
Growing new
noted the
optimal
payment
To
energythe besttax
vehicle strategy
mechanisms
ofCreative
thefirms are
authors’to is
Al Masyhari A.K.; Rachmadani W.S.; Priatnasari Y.; Basrowi Optimizing state reven2024 Management terms
that
Science,
derived, 41.7%
inhabitants? of the
Canada.
some also The consider
numerical
advisable.
knowledge,
select
Commons a low-carbon © this2024
Attribution is the Wiley first
Zallé O.; Bakouan P. Spillover effects of fi 2024 Growth and Change that
examples tax
methodology
Periodicals regulation
are LLC. was
also provided.
Journal of Cleaner tax case
production
License,
discourages analysis
which strategy.
investment to
permits indicate
© 2023
in
quantitative,
©
that (2023),
tax (American
evasion through completely the
Zheng P.; Pei W.; Pan W. Impact of different c 2023 Production Elsevier
unrestricted
cryptocurrencies.
application Ltd of use, the ©
method 2024 by of
Institute
incorporates of Mathematical
money
Hernández Sánchez Á.; Sastre-Hernández B.M.; Jorge-Vazquez J.; Náñe Cryptocurrencies, Tax 2024 Journal of Industrial and distribution,
Economies the
ordinaryauthors.
Sciences).
laundering leastAll and
within squares.
Rights the FATF The
Wang W.; Zhang Z.; Jin Z. TAX OPTIMIZATION WI2023 Management Optimization results reproduction
Reserved. indicate in that any
framework.
medium, provided© 2023, the
Kemsley D.; Kemsley S.A.; Morgan F.T. Tax evasion on lawful 2024 Journal of Financial Crime transparency
Emerald
original Publishing
author
and security
and Limited.
source
have a positive impact. ©
Tang W.; Zhao X.; Zhai S.; Cao L. Local government debt2023 PLoS ONE Sociedad y
Economia, are
2024, credited.
El Colegio Mexiquense
Alcantar López C.O. Transparency, security2024 Territorio AC. All rights reserved.
 implementing
production
buyer
then
given
However,
consisted
of the
awareness
transaction
achieve
series and Legislature.
classification
water
variation and
of 15 the
technology.
supplier despite
about
doctrines. inter-
officials
conservation
in in
model
the aSpain
Thisthe (2)to
of
available
governments
the
imports:
of actual
coalition
this relationship
study.
switching
intervention.
tax payments
encountered
implemented.
to have anthat
taxation
attack actual
However,
from year,
of
Sharing
by by
areforms,
smallMainisthe
is aPE
$3,711,
both this
in
increase
minimal, deals,
the
the
findings:
effect
balancing
Vodafone's
documents
determined
technology
costly.
municipal
The
taxation
targets.
we
is
in reform
transnational
study
the tax
Findings:
document
lessened
southern
inefficiently
whichfirms’
formulated
study’s
progressive
Policy
highlights
resulting
continuous with
collection
allows policies
This
Moreover,
the
macro
imports,
results
average
for
and
toby
of
and
entropy
taxation.
the
paper
that
actual
too
concluding
income
court
improve
implications:
cooperation resource
supply
social the
in
region
a the
high,
prevention
further
tax
pre-the
findscases
chain
role
welfare,
providing
PE tax
tax
of
in
toofon
paid
©
cloud
tax
information
although
central
This
the
weights,
between
2023
(IMC
with
trust
we
IIVTNU paper
damage
associated
production
collection
States
department
autonomous
that
tax inThe
cloud),
vertical
in
provide
refunds
and
that
the
still the
the
substance, have
will a
has
as
about
2007–2017.
World
bywith aeffects
local
suggests
suffered
anticipation
characteristics
helping
shareholding
three
of simple
region atax
Bank,.
tax
pioneering
eliminate
major
the
subsidies arms prison
large
tax
are
policies
andfrom
evasion
to All
of tax
to ofaof
activity
contribution
Peru
the
reduction
of
that this
revealed during
sense
trust
proportional
sentences
short-lived.
administrations
that
the
treatment
Results: would
externalityisWe
attack negatively
that
in
thator
as Ourby
the
import
is
one
the
increase
findwellthe $1.80
period
proposed.
State
increasing in
public
evidence
in
generated
that as a
Indonesia
the
the million
model 2010
taxIt
by
rights
to
gap gain
fishing
identify
digital
some
under need
government,
measure
problems
municipality.
there
evasion
water-using
associated reserved.
is a athedeeper
entities.
framework
small
tax toto tax
improve
and
symmetry
that rank
remarkable
savings with especially
The have
industries The
Moreover,
base,
medium-that
different World
their
and
not
instrument
qualify
local the
as
could
in
to
rates
with output,
2020.
government
underreporting
is shown
explains
In contexts
disclosure
suggests
when
taxes
the other
multi-period
government was The
heterogeneous
implementing
paid $1.39
that
the said
of
byselecttype
might
the
participants. to
evasion
staggered million
and
transaction
significant
with weak of
have
effect
rich, study
increase
aagents
arising in
isto is
Tax
Bank
vessels
monitor
control
facilitates
sized
asymmetry.
Executive
models
been
consisted
attachment
unlawful
alleviate
governments'
value
applied,
tax
relationship
enforcement,
triggered
and
from
driven
has
understanding below
added,
revenues
redirection
creation incomplete
the
consumption-basedby
and
corrected. granted
compliance,
systems.
enterprisesthein
of
proceeds.
under
isa
tax of arevenue
cooperation
The 30ofIn
committing
between
economic
and
by
effective tax
between
positive
increased thethe
imports
enforcement
the
GT
Initiatives
that
buyer
questionnaire the
revenues
80
cutting
threat
markets,
arelegal
and
addition,
The are
the
jobs.
and
trend can
fromthe
factors
salience of
Journal of African reduce
return
timing
equivalent
Publisher
framework
exempt
facilitate
like
among
backward
act
the
optimal
no
with the
as tax
thus
of
atax
government's
official
closed fromthe
Receita evasion
to
municipalities
one. in
creditor proved
permission
and
compliance. ITR
Vodafone’s
taxes,
production
estimatesSuch
questions its
Certa
to by
socially
for
practical
giving
provide
tax-
measure
are the
Itto
that
in the
also
dependent
opposing
impact
and
Regional
of
tax tax
towards
reform
rich, spending.
quantitative
actual
nonreformed
requires
evasion
including
firms'
taxation, and of
culture output
economic
an
increases
tax and
argument
water
rates
almost may
especially
decrease andThis
approach,
to independent
on
obligations. resources
reformed
the tax may
result
both
same
fulfillment
constrain
entrepreneurial growth
in
the light
tax be
isor
Our
Okunogbe O.; Santoro F. Increasing Tax Collect 2023 Economies justified
decentralization.
taxes
reproduction
technology
early
related
is defined
available
measure
variables.
valid made
implementation.
incentive
identifies
return
Japan. The
payment
on butfor
policies.
the on
theas
And a
possible
resources andonly
the
the significant
of
fishers
findings
object
surface,the this
bringin
Due
The
widely
financing
© a
2023
difference
budgetary of
local butlimited
to
article.
to
indicate
more to
or
The
study.
it
tax
likely
ports
GDP
choice
revenue
study
of and
contributions
design
corporate
resources
the
burdens
extent, driven
that
tax(actual
policy promote
non-experimental,
duties,
makers’
and
offers
increasing
by and
reveals
as
challenging by
revenue
athe
$184
keytax personal
multiple
which
power water
reduced
correlated importers'
evasion
million
insights proves
prevalence
gender, the toor tax
set
race,
Amoah B.; Amoah A.; Kwablah E.; Dzeha G.C. Trust in government a 2023 Urban Governance these
contribution
primary
invest
limitations
taxpayers
that
pollution
as
The
does apolicies
Author(s)
between
impact peculiarities
in
introducing
guarantor
results
administration
not
conservation. of objective
vessels
toto
the
theto to
the
showed
withstand the
reduce
social
new to progress
needs
From below
the of
use
help of taxour
this
IMC
welfare
that
the of
tothe infar
91%
payments
moderately
longitudinal
income.
preference
ElGamal
that
tax
collected
decision.
(0.22%
given
of
and the
digital
emerging
attaining the
ethnicityof © of2023
negative
is
GDP).for
encryption.
growthmore
Explicitly PE
with
panel
optimally.
transactions.
consensus
design,
selected of the portfolio
tax
than
Using
in type,
Elsevier
latter.
actions
taxpayers.
we SDGs. In
cross-
in
show This
aThe Weof
research
above
technology
evasion
Widespread
cloud
environment.
supplier
a given
regulation,
of the
upgrade
scrutiny
perspectives
firms, 30
resultsareis
GT.
obtain to
arising
policy
interviewees
its
of
accompanied nor
the offer
When
widespread.
tax
inwhether
(3)
contribution
of evasion
awater
does low-
and
substance- a
from
decrease
The taxes
reform
itthat
by seemand
onlytoof
Herranz M.M.; Turino F. Tax evasion, fiscal po 2023 Economic
Journal of Systems
Accounting and collections
descriptive
B.V.
This
Other
addition
public
paper
expected paper
considering
unique
border
study
Practical
experimental
that
found the
comprehensive signs to
officials
studies
sample and
transactions
reveals
that increaseand
investigates
of
ElGamal
taxationtax that forest
explanatory.
reduced
discourage
evasion
that
literature in
insight revenue
the covers
and
ITR how
shiftin
on
into
are
Given
of
that imposed
inadequate
avoidance
responded
assembling
based
quantity,
modest
inventory
The the
data the
approximately
resource
interest
an error-free loan. results
have
General
principlewater
positive intax
theon
infrastructure
statistics.
for We
policy,
favor
each only
tax
and
use shown,
recently
5%
collection
construct
State
spilloversof one
in
and
insights
provincial taxled
it is
of
Belnap A.; Welsch A.; Williams B. Remote tax authority 2023 Economics firms
corruption
encryption
stricter
annually
this
the
remote
from
collection
the
vessel misreport
attitude
reform
entire
revenue tax
consequences tois
taxation.
traditional
implications/Managerial
effectiveness group, include
of of all
enforcement
firm cover
implies
of
related their
size
equivalent
the income
fulfillment
to
pre-©tax increased
of(i)
harvest 2022
digital
toA evaded
aany
lenient andof
Development Policy and
Receita
to
mode bothconnectivity,
administrative
Stackelberg
related
Administration
implementing
proceeds.
from
efficiency,
PE thewill
investments
Evidence
municipality
imports Certa
significant
toand increase
the
© game
doctrines.
and
pointed needs
2023,
were a
exports costs.
ROCwill
tax
economic
on lack
to reforms
the
models
curve
pay of
Practical
regional
an
extracted
to to
predictability
expenses,
their
affects
and
transactions
impact:
informed
more
to tax
avoided.
significantly
distribution,
Vodafone’s
penalties
reduction
adoption the
These
efficient an
duties
tax
on
orbytax is
taxof
As
lower
we
this inclearance
additional
schedule
likelyfar
show
policies
revenue
tax
taxes
resistance university
evasion
vessel as
increases
to
allowed all
by set
policy
that
Tonetto J.L.; Fochezatto A.; Pique J.M. Monetary incentives to2024 Review rethinking.
of international
further
number
determine
employed
kind
collectionof
Association
implications:
impact,
economic
inequality
from
lower
times the examination
their
and the of
a ©
ofinformation
large
the
in
compensation Resthe
strategy.The
optimal
growth. 2024
economic
reported
reduction tax
and
buyer's
Machine
Militaris.
findingODI.
reveals
Finally,
policytoand
taxable
in the
flows
portal Allit
of
the
exponentiation
students.
by
is
in
the local
concerned
capital
result
work largest
recycling.
management,
966,188
within
group
taxpayers in
through
the
could ©
governments. 2023,
the
accumulation
firms,
conflicting
Additionally,
peopleKingdom
and be operation
existing
i.e.,
tax to conclusion
offsetthata taxing
of
collectors, I
pay take
and
taxes,
rigorous
access by non-an
Bondu A.; Sangisetti M. An Empirical Analysis 2023 Res Militaris governance
that
this
scenario
of the
profits
number
with the
medium-sized
supplier's
Learning
municipalities
was
rights concluded
paper
Collectively,
regarding small IMC
reserved.
(S3)
Ministry
and of and
literature.
implies
whatevade cloud
equilibrium
was
our iron
forof
customs-related
exponents, increased
that, the offers
ore
thatWe
selected,
findings
South Economy among
corporate any
Revista Venezolana de Universidad
advantage
is
theyreassuring
output
84%
rights
rational,
clean
Bahrain,
increase
lack
attention of
ofare
implementation and
all
between
water all
with
in of
institutional
from del
(ii)
corporate an
that a Zulia.
administratively
non-profit-based
theand the Italian
less
central
and tax
1,371,972
harvest
theoristsultimate All
income
charge and
by of
Dora Amalia M.H.; Hilda Elizabeth G.G.; Wilfredo P.Y.; Freddy Juan T. Trust in the state and 2023 Gerencia returns
enterprises
decisions
extend
foreseeable
the
courts
suggest proposed
involving
Mississippi
and
income Finance
corruption
representing
rights
policy to
the
which
that
taxes
reserved.
that andscale
and
cost
loss
implementing
paid
cases profits
corporate
(MEF)
(CIT), via
promote
isometrics
in
transferred
generated of
strategies,
value taxcost
tax
which
prosecuted incross-
and two
tax the
the
Ia
European Journal of of evasion
negative
taxes
local
feasible
and
of tax
people
aim
untaxed of and
mainstreaming,
While
global
sharing and
governments.
strategical
duties.
to impact
providing
there
tax and access
vessels. avoidance
typically
effective,
has
justice. ©
promotes on
voting
2023
andbasic
valuable
Imposing
been wealth
have
Local
Against an has
none
were
International Journal standardization
financing
approach
collection,
most
substance
differential
efficiency
the
by
sums, important
contributions
segmented
call the
the
municipality
minimal is tradestrategies
described
as
can
water
serves
authorities.
needed.
effect it
through is
evasion
variation
uponof
is
embraceasa
AAit theaunder
in
fiscal
this
resources cost-
received
cluster
inwhole
the tax
the
Caldeira T.C.M.; Ehrl P.; Moreira T.B.S. Fiscal decentralization2023 Political Economy
Environmental Research concentration.
been
governments
of these
observed,
Elsevier
sanitation
insights excluded
production-based
unsupportive
increasing
the background
operational
iron
differentore policies
B.V.
for what
each
industry.
tax the
policy are This
fromcalls
year.
development
regulatory
improvements,
systems. of © tax
attention
an finding
typically
raises this
for
Over
2023 on
The by
literature
capacity
aspect
evasion
tax
cutting
in
scope rates
return
analysis.
channel.
Importantly,
computation
economic
contrasts of
for by
delegated
savings
of
channel
via
The
Based 23%
tackling
growth
with considering
corruption,
industrialas
in
econometric
increased
theon
resources for to
unlawful
the
income
as high
long
results local
asPE arethe
well
as
Yin Y.; Yang B. Environmental Protecti2023 and Public Health type
entitled
statutory
more
the
of
both
on
the of
time
effective
broadening
analysis
thereby
results
case authors.
of intervention,
to
research
large
environment. ofperiod
driving
indicate apolicymaking
marginal
and
the
heterogeneous share ©to
tax
double
that 2022
savings of
tax
uncover
studied,
medium bases are
the taxes
rates,
in in
costs
Forest Policy and entities.
as creating
proceeds.
water-consuming
sector
activities.
estimation
correlations
imports
slightly
and and
property Finally,
lead
larger,© a
constrains
2023
method
between
to
taxsince the
satisfactory
Government better IIVTNU
industries
Elsevier
takes
they the
tax
firm
Nepal S.; McConnell T.E.; Barefield A.; Grala R. Mississippi USA'S tim 2023 Economics
tax
highly
on
these
858,054
and
vesselsrates
obtained
certain
challenge
tax
buyer
of
has
and
model
tax
International
low-income
administration
type
finances
B.V.
into many and
voluntary
prosecutors
18%
account
are
when
responsive
policies andofforms
actual
children
Ienforcement
resultsmore
for
of
being
are
in
IIBank
countries,
effectiveness
supplier
can
the errors.aevasion
abstracting
ofto
all
collection
payment
general adopt
risen.
our
behaviour,
spentmore
for
costs.
have We
water- an
the
Journal of Public rates
performance:
have
through
The
from
consumption,
consistent
as
extrainput
strategies
balanced and
to
results
information tax
year beto mirror
adequate
stricterof
evasion,
with
in
The
outcome in
this
treatments.
design such
school the
study statistics
tax study
which
a as for
standard
inand
argues
terms ©of
Reconstruction
taxing
and
These
inconsistent
apply
problems
culture
position
consuming
local
methodology
trade citizens
distribution
findings
our among
with
governments.
flows approach
thanindustries,
for
between in and
suggest
financing
other rural
facing
Peruvian
confidence ©to areas
taxes the
the
2023
Holz J.E.; List J.A.; Zentner A.; Cardoza M.; Zentner J.E. The $100 million nudge2023 Economics
World Bank Research municipalities
search
enforcement.
provide
implies
2022
accommodation,
“Broad
54,275
that
of the the
Development procedures
implications
much
Base,
revenue-recycling-based
children
leniency
distribution Low associated
Combining
higher food
under
/neither
The in
Rate”
ofthe the
ofWorld the
for
output five
fishery an
often
taxation
possibility
preferences
prediction
such
citizens.
that
coupled
The as leads
substance
Authors.
longitudinal
countries
with treated the
©ofat
with of to
multinational
that
2023,when
tax cost
inaccurate
Property
Journal
panel
the
customs,backs refunds
product savings
data. Tax
them
of salestax
ora-
Okunogbe O.; Santoro F. The Promise and Limit2023 Observer small
event-study
government
and
delivery,
approach
mechanism
years
punitive
benefits
Bank.
revenue range
capital
and and
and to
3,655
measures
gains from
todesign
that
responses
entertainment.
tax
vessel
nor 1
reform,
incentivize
mothers to
with
specific 2
incapacity
strongerLawand 32
and
Revista Venezolana de enterprises,
through
supplier
returns
the
up.
and
level,
of
1 Business
Universidad
National
subsidies
Accounting
Taking into
Iadverse
find
=manufacturing
4294967295 operational
cannot
issued this
Tax.
del by
regulators
account
evidence for
Research paper
borrow
for Italian
This
Zulia.
sectors.
firms the puts
self-
article
All can
municipality-level
insights
more
However,
variants
acceptance.
survived.
No.
across (40)
accountability
forward should
of Inthe
renders
regions.
a all ©
just
taxonomy use
of allow
impact
2022,
We these
one
the
outcomes. panel
of ofpolicy
on
digital
Society
discuss data
these
Jorge Miguel C.-D.; Abraham B.M.; Nilda Irma M.U.; Rafael R.-C. Management for the col 2023 Gerencia improvements
directly
employed
addresses
rights
push
Based
published
cluster the from
reserved.
on and
all
point.
this,
analysis the
these
Wiley are
soleThe bank.an United The
suggesting
increased
individual
on
makers
wealthstatutory
platforms
policies
for
Through
recent Environmental
countries,
criminalization
the social
overlooked to
apply by
and
case
that
money
gain
inequality;
to
contributions
5.2%
tax
provide
Tanzania,
aspect aand
firms
rates,
worldwide.
of tax
institutional
studies
forthe
transfers.
better
thus,
inshow
under-
these
ofof
the
I the
Sakalauskas E.; Bendoraitis A.; Lukšaite D.; Butkus G.; VitkutE- -Adzga Tax Declaration Schem2023 Informatica (Netherlands) buyer
Nations’
corresponding
Periodicals
econometric
report
importers
©
show 2023
understanding always
proprietorships.
limitations exports
that and
Financial
and
Vilnius LLC
stricter prefers
on
estimates, We
proposes
(sales)
shrunk Action
University.
on behalf
tax
the toand
by
key beaofa
the
Environmental Economics accounting
services
Novelty/Contribution:
Economics
revenue
evasion
implications
Sierra
tax justice
existing
creditor, Leone has
less
studies for
and
equivalent significantly
effective.
of
and
literature.
whereas Policy
on Togo, toterms
This
municipal
the These
Thiswe is
that
set
Task
results
imports
3.9% of the
enforcement
variables Force
recommendations
The Chookaszian
entrepreneurs’ show
for the approach
alternatives
(costs) can
nonimporters.
that that
tips
areconsider
evasiona
thecan
to
in
Accounting
1%
potentially result
the
Morello T.F.; da Silva e Silva L.F. Garnering support for 2023 and Policy Studies
Regional Science and reduced
suggested
Studies.
Vodafone's
particularly
implementing
demonstrate
taxonomy
collaboration
supplier's
in substantial
improve the not local
policies
tax
concerning
financing a
that
only
context.
increases
fiscal are
contribution
production-
revenue
opens
capacity novel
© given
in up
option
of differential
Research
increase
simultaneously
These
balance
associated
behavior
government’s
among to
effects
in
many inmore
isCenter
public
favor
with
vital tax
share
other explicitly
to
increase of
tax
foratrate the
lower
higher
evasion
the
of
analyses over
tax
Notsu N. Inter-municipal cooper2024 Urban allowed
the
based critical
collection
an original 174,121
taxation inrole
anglerural of
systempeople
of taxation
areas to isto in
JournalEconomics
of Accounting 2024
preference
revenues,
of
time the
recommend
setting,
University
investment
reported
marginal
and
revenue.
because
access
Elsevier
and IIVTNU,
avoidance.
quantitative tax
clean
and
are
tax of
This
the
depends
taxablein B.V.
that
both
treating
utilization,
Chicago
concentrated
rates
analysis
issue
policies
water profits
Finally, foris
and
on
randomtax
ofBooth
heremiddlethe
the
tax all
Olbert M.; Severin P.H. Private Equity and Loc2023 Research fiscal
promote
highly
forest
generally
evasion
government
School policy,
interpretation
trade-off models, efficient
inefficient,
between
and
ofsavings where
Business. on
beyond
specifically and
asElsevier
regulation, it
leading
global
unlawful serves
the sales tax
andto
for
transportation,
while
in
and
studysmall-
reforms. top
exacerbated
emerge
223,586
as a maintaining
pivotal to
incomes,
contributes
to©
from medium-sized
2023when
access a
revenue sanitation,
framework consistent
whilethe
sanitation
source the
equitable
little,
justice,
revenue,
providing
Galician
proceeds
agricultural
and if
culture any,
but resource
revenue
also
production
comparatively
municipalities.
for and money
water provides
sports, use gains
cost,
resources in
© a
Fernández-Bastidas R. Entrepreneurship and 2023 Economic Modelling income
firms,
poor
knowledge
B.V.
central
that
each
for the
Indonesian which
benefit statements.
tax
emphasises
year. state's that appear
of
administration,
Over ais lower
feasibility
the
treasury
fisheries. For
to
pertinent
time
©cost, a
have
and
2022
after
vantage
financing
good
2023,
laundering.
tax
caused factoring
collection
representative
been the an point
predictions,interest,
Universidade increase
most in
from
werefirm,
affectedcollection
tax
yield which
de
inthe by to
Halimatussadiah A.; Yamazaki S.; Nichols R.; Muawanah U.; Afifi F.A.RCo-management of larg 2023 Marine Policy marginal
to
with
and
playsan
studied
Elsevier
costs.
evaluate emerging
its
a tax
competitive
effectiveness
187,023
significant
Ltd
Accordingly,
recent rate. country The
in
children
reformspart
we tax
in and
by
Revista Galega de and
important
Santiago
property
resulting
the
hike
provides dividends.
Originality/value:
provided.
nontariff
isan larger de
tax insights.
These
elasticity
much Surprisingly,
Compostela.
collection
barriers
in needed
places Using
findings In
ofyear our
before acan
of
with All
Vaquero García A.; Santirso Fernández M.Á. Municipal capital gain 2023 Economia advantage,
achieving
spent
maintaining
question
the
we
case,
rights Organisation
find they an
reserved. administers
distributive
additional
the overall
optimal
both existing for
provide tax the
at
Journal of Public unique
offer
reported
higher
insights
transaction
justice. a
approximately
computerization. substance-based
scientific
taxable
pre-program
© into 2024 the
alongside reference
0.3182%,profits
©
magnitude
South 2023 the is
school,
economic
rationales
Economic
shareholding
empirical
approach,
for the 6,569 stability.
for
support
this
formulation extending
Co-operation
ratio
paper interval
for and and
Laajaj R.; Eslava M.; Kinda T. The costs of bureaucr 2023 Economics
South African Journal of 0.1208%.
0.24,
The
broader
African
additional which
Author(s)
inequality
of the
Consequently, extent and
and
value-added
Journal children of0.0923%
suggests where
of
the tax that
evasion
under
study taxcan
taxation
Development.
related
existing
demonstrates
implementation
respectively
the trade to toevasion
tax
theories rural
(first ©
rates
that citizens
ofon2024 athat
tax
dollar
water
cluster),
channel inais
Alm J. Do we have the tools fo2024 Accounting Research
Moral Philosophy and intrinsic
and
object.
five avoidance
Accounting
and
identifies
low-income
Walter In—
de tax
625the compliance
addition
Research. on the
leniency
countries.
Gruyter to the
GmbH, of
eliminate
evasion
of
1% tax
resources
increase
quantitatively
attitudes
county’s evasion double
are highlighting,
taxinweaker.
economic savings
policies
public
important. growth is a
in
As for
Dietsch P.; Rixen T. Dimensions of Global J2024 Politics unclear
additional
penalties
Instead,
Berlin/Boston
marginalization
instance, tax-sharing
we asmothers
a equivalent
argue
cross-sectoralcentral
2024.under for survived.
issue
atax
International Journal of substantively
other
investment
Multinational
result
progress.
arrangement, regions.
of higher
© in2024, ©
the tax 2023
transport,
firms do
revenue,
underlying by
not to a
Shan S.; Ni H.; Lin X.; Chen G. Evaluation of Water S 2023 Water (Switzerland) Conclusions:
in need
rethinking
symmetry,
heterogeneity
dollar
the of
authors. ofunlawful
of
and These
investigation.
the — the role
andtax findings
supply of
extend
refund ©
Economics and Financial culture
exploit
municipalities
Econjournals.
problem and
this consists sports,
channel, hire
All rights
inthe caused
more nor do
Mvunabandi J.D.; Nomala B.; Marimuthu F. The Effect of Tax Avo 2024 Issues
demonstrate
2023,
taxation
chain
our
proceeds
an
firms increase
workers
reserved.
Pakistan
can
understanding
in in
and be
for
countriesrural
in
that
more
money
raise
Society
areas,
property with ofthe
profitable
public the of
tax
afrom
Pakistan Journal of inadequate
reported
Criminology.
considering
than
phenomenon that under coverage
contributions
theAll— rights
nature
centralized
such of
as ofall
the
laundering
collection
large
spending. informal of purposes.
Theseandapproximately
economy,results
Ehjelah A. Criminal Modus Operan 2023 Criminology
Technological Forecasting adigital
single
reserved.
social transactions,
ofcontracts
decision-making.
role
Focusing multinational
bunching.
on an However,
© 2023
unlawful limited
Battiston P.; Gamba S.; Santoro A. Machine learning and t2024 and Social Economic
Change
0.2588%
where
suggest
potentially
corporation
fiscal
double
The
other and
that
reciprocity.
Authors
0.1434%
evasion
tax
leading
drive ©
marginalization SDG to2023tax
options
European refund
respectively
are available.
enforcement
revenue overcomes
leakage (second
©
policies 2023 many
and cluster) have
double of
progress.
The
cannot
the Authors.
common be Furthermore,
Journal
eliminated
concerns ofunder it
Bussy A. Corporate tax evasion:2023 Review and
Elsevier
not an increase
only
non-taxation.
highlights B.V.
the thepower © in
2023
importance theto Lex 1% in
foster of
International
tax
raised
publicasymmetry.
against
investment Development
the The results
treatment
in
Saptono P.B.; Khozen I.; Hodžić S. Local Government Taxi2023 Lex Localis
Journal of International tax capacity,
localis.
transparent
published by but
taxes
John alsoand
Wiley to &
suggest
of tax evasion
transportation
enhance management savings
and to as
the responsibilities
ability
van den Boogaard V.; Beach R. Tax and governance in2023
r Development
Journal of Money explores
Sons Ltd.the
implications
unlawful proceeds. for thean © 2024,
sanitation,
pursue
of caused
redistributive
global Publishing institutions,
Kemsley D.; Kemsley S.A. Tax evasion savings v 2024 Laundering Control
Journal of Public financing
Emerald
increase
policies. ©instrategy
property
2023 The choice
Limited.
tax and
governments,
and operational investors,
decisions of
Rubolino E. Does weak enforcement 2023 Economics collection
Author(s) of approximately
Transportation Research amultinational
transnational
0.2923% and
corporations.
0.1377%supply chain
Hannah E.; O’Hare B.; Lopez M.; Murray S.; Etter-Phoya R.; Hall S.; M How can corporate tax2023 Globalization and
Part E: Logistics Health
and © 2023,
with vertical The shareholding.
Author(s).
respectively (third cluster).
He M.; Kang K.; Wei X.; Li Y. Financing strategy of 2023 Transportation Review ©
© 2022
Creative Elsevier Commons Ltd
Tudela-Mamani J.W.; Cahui-Cahui E.; Humpiri-Yucra J. Public Investment and 2023 Apuntes Attribution 3.0.
 vehicles,
in
The tax
directed
governments
surrounding
preferential
emphasized
of
is the
period,
made. evasion
Originality/value:
assumption
Court
or energy-efficient
towards
The the
of
penalties). reduced
in
referent
taxresults the
rates
was
need
Justice The
new design
on
that
Into aboth
paper
groups lot
giant
falsification
taxation
the
Indonesia
honesty
activities
Blockchain
role
systems.
to be
paradigms’
substantial
engagement.
some
housing
in
offersthe
sources
of
since tax
capital
the
in
decision
companies.
improvements
calculatedplayed
viewed
of
Latin
—
inThey
its
following
original
they
personal of
policies
income,
of
A
using
run
constitutes
are is
by
share
economic
have aAmerica.
Greateras
existed
current
among
payment
function.
total
in
well.
narrowly
non-
can
Thematic tax
the
insights
and
values either
the
of
decades
monitoring
of
atashow
Then,
and key
those
their
system
121
the
A
design
value
into
growth.
a and
strengthen
(Second
countries,
that
simple
vouchers
Vancouver.
Experiments
The
and
collection
this
Why
for Laffer's
multilateral
questionnaires Chamber)
request
implementation
research
have
consumers the
data,the
(8.9%),We onisto
Organisation at digitization
national
postulates
to loss
provide
three
wereadoption
indicates
expected
all. of
join of15
and tax
theare
real-
This the
for to of
focused
decentralized,
monetary
should
analytical
Agency:
who
analysis
problems.
consumers.
that
the
The
positive
foreign
of report
the be and
inseparability
data
administration.
accountants
process elements
studied
tool
legality,
uncovers
We
convergence
or analysis
income,
of not
earning
Focusing
negative
all found
public In risk
transparent,
ofas
balance
method
this
addressing
ought of
the
emergingbased.
that.
that
the
effect
to utility
paper
services. tax
September
law
proven
registry,
gathered
LPT.
that
foster
Economic
study
The
secure, governs
deterioration
mixed
world
the Lessons
real
article with
embedded
evidence
datasets
automatic
knowledgefrom
prices
investigates
and 2022
the
an of
from
Co-operation
also
low-cost inand
tax
optimal
payment
concerning
demonstrate
exchange
auditors
net
considers theCaseC-
ofin aofrate
LPT
public
role of
and
in
equityinducing
Second,
quantification
minimum
and
total
technology
process declining
legislative
used
we
on
the
underpin
In
705/20 testtax
issense,
taxpayers‘
abuse
this taxation
against
multiple
the wagehigh
collection
preserved
process
of
their novel
tax
we
Fossil(Gibraltar)Ltd the
and
themes,
adoptions levels
earnis
linear
decisions
ethical an
interests
para-
under
quite
from
hypothesis
treatment
considered aton
tax to tax
leastthe
well
the
implementation
of
that 32%
graphically
vouchers
the role
information
working
experience
tobacco
awareness
Development
ways
of
the tax
technology.
compliance
important our andof
method
in
taxes
incompliance
taxpayers,
ethnography.
includingsame which suggest
designed
(9.1%)
foreign
of
amount
the (AEI)
Jordanian
are
also
extension the
is the
(OECD) and
increased
Indonesian
However,
When
cost on
ill-suitedfor
atIncome
off
of
that
buyers settles
e-mail,
bank
to this
insights
the
tax
the
to inv
largest
creation current
ranking
regression.
that
evade
by life
business
decisionmaking
it opportune
Commissioner
any basic
government
substantially
informality
making energy
tax, of at Law
in
Results:
satisfaction least
earners,
processes
Vancouver’s to
has of
increased
(8.3%). should
consumers
compliance
unnecessary because
carry
a The
is
partly,
and
out
related
margin
Theyincomeone betax
of
also to
in
ofof
Journal of Evolutionary accounts
companies
importance
significantly
governments
platform
tax
paper authorities
substantially
regulatory
the
from
books. review
compliance,
BRL presents
these
5.75 Our held
users
bi and
of
keyoutperforms
of
during
per by
tax
raised
reduced
scholars’such
clashed,
supply by evaluated
reporting
could
an
insight
year, 2015-
taxes
employingexpand
intelligent
the
chain fines.
is
almost and
that on
maximise
among
planning
results
their
enhancing
the
research
Taxation
to
almosttax
registration
consider,
tax–property
the comparison
nonresidents showed
psychological
communities
professional
12 in
The
collection. emission
provinces.
opportunities.
in tax
order
percentage
their that
preliminary
relative
value
was The We
aspects
to or
opinion,
methods the
to
aSquares also
a © in
Biondo A.E.; Burgio G.; Pluchino A.; Puglisi D. Taxation and evasion: 2022 Economics using
administration
2021,
paying
dividends
an
tax
©
a2023, online
audit
transportation
2022,
empirical
measures.
Agency’s
taxed
management,
four
reductions Partial
aEmerald
times period
taxes
The at
coverage
field
This
strategies
minimum the Least
the
experiment and
with
properly
Author(s).
reduces of
and we
actual inquiry.the
novalue
shareholder
management and
will
wage for
country-
the in
(n= role It
find
quality
affectingthat
societies.
administration
accountants'
establish
ruling
municipalities
Local
points.
control
that the
relationship
the tax
breakthrough
methods of of
Florida
© the
tax
use
evasion tax
In
the
the 2022,
treatment.
(PLS). shock
addition
of
weak. Publishing
services
morale.
ethical
impact
Court capacity.
have
governments
in the
detection
The the to
of
Universidad
Inthe to the
and
Using
codes.
ofJustice
Strikingly,
fight
findings the
the
right
of
level
286).the
changes
accordance
modify
system
is a since
hard
demonstrate
legitimacy
serves Thecentral
as in
audit
(I-TMS)
case
ain tobacco
werewith
2008?
results tax
procedures
to
from
backstop tax
using
testcollection
taxation.
Previous
indicate
aNiche
challenged on
Ordower H. Is aggressive tax plann2023 Journal
Revista de EconomiaCrime specific
of Financial collected
discrepancy
Limited.
tax
referentburden
audits
longitudinal
Additionally,
As
to
are professional
technological
in Case
revise
primarily
Externado
however,
electronic
contrast
task.
against
revealed
agency,
The
research
that
prominentcheapest
regulations.
consumers
thereby
Blockchain.
theoretical
SME
to
Additionally, were
group,
C-705/20
both de
adding
tax
cross-border
that
and,
points
ofissues.
2017
explains
data
wealth
other
© in
impacts
the
funded audit
Colombia.
system
information
terms
cigarettes,
2022,
increase
The
theories
angle, to
(BRL
dominant
from
accountants
infrastructure,
aaddressed
perceive
proposedtax much
lottery
Canadian
the
the
but of has
tax
of
SRAC
the
1.5
the
rates,
taxes
by rates
new,
also Allin
ad of
I--
Herrera Saavedra J.P.; Villar Otálora J.C.; Campo Robledo J. Taxation in Colombia: 2022 Institucional and
themes
bi).
between
the
may
play
in
the even
underreporting
The
historical
determining
World
and penalty
terms
valorem
rights
reward complement
a
question focus
Value
crucial
exemptions. of threatened.
results
rural
property
reserved.
unintendedly tax
rates on
and
role
coverage
of and
Survey, and Russia’s
suggest
ratios,
whether
The are
the
in
taxurban
current we
andTo
recovers
tax that
results the
and
greatly
and
source
evasion, US
technology
design,
presumably
Romanian
importance
providers’
effectiveness
TMS
softer
through shows facilitated
metropolitan
code
the
modes which
the tax and
(both
need
competing
Society
of
the of led
budget the
compliance
analysis for
their
way the
in toterms
for
governance. aof
of areas,
a tax with of
ethnographer’s
some
business
the
whereas
show
involved
system low
households.
variability
maintaining
download
how
also
revenues.
reduced
taxation
Vancouver to
show
experimental
substantial
revenue
that with environment,
achievement
Tax
in
adjust in
people
the
speed,
that
State
registration
processes However,
tax
collection
updates
stability
exhibited
chagrin,
—even
foreign evasion.
third
forest
details
reduction law more
on of
stage.
to
for
the itthe
tax
provides
in
(96.6%),
a
have
in
the
the
Pahala I.; Jaya T.E.; Nurdito G.A.; Ningrum R.; Musyaffi A.M.; MurdiyaThe Effect of Tax Just 2022 Quality - Access to Success system
tailored
illicit
Quality.
deficits
and consider
compliance
implementation
Third, quality
approach
cigarettes,
All
and rights
voterit
activitiesand
as to
registered user
reserved.
demand
atax suit
trust-
in the
Journal of Public CJEU,
Agency’s
though
avoidance,
goals
aggravates
The
offers
satisfied
We
property role
argue
businesses,
efficiency
payments
owners
preferential
comparison
generated
particularly
been
value
quality)
local ainitin
follows
made
of
the
international
ofinitial
also
significant
with thatand
the
registers
bank
may
circumstances. of
of era
local
they
the
Slovakiaan
tax
to
asignal.
weak their
available
help the
reduction
deposits
of
interest
increases
from access
regressivity
for hold
fiscal
aid
treatment
to
asimple
congestion
but
own
and large to in
lower
apolicy
recipient
have at
preventin
andlife
Bíró A.; Prinz D.; Sándor L. The minimum wage, in2022 Economics the
for
future most
compensatory
enhancing
blockchain
liberalization
investment
ethnographic
informality.
finance
group
of carbon
externalities, leading
in
paying significant
technology
India. ©
taxation and
tribunalsto
methods
2022
meager
arising BasicIn
improved
if price
fairness
further
and
tax
within for
was in
Oxford
IEEE Review of on
Transactions value.Conclusion:
show
evasion
scrutiny
significant
expressed
company
more
to
costs
tax
the primary
request.
relationship higher
options
(96.4%),
evasion.
Challenges
increase.
aftermath
analysis,
to
of
Survey
(https://github.com/PiggyGa
investment we
be tax
foreign
position
by
against
resident checked
the
for
between
portfolios
The
include
CONCLUSIONS
find of
The
morale.
evidence,
reduced role
the
that
assets.
volume
the
tax in
the ofinand
the We of©a
revenue
vehicle
globalization
WTO
instead
themes
rates
households and
decentralized collection
data
adjudicatory
quelled
cover another management
are taxSME governance
when
not bodies:
growth,
group
rebatedthe in
Bergolo M.; Londoño-Vélez J.; Tortarolo D. Tax progressivity and 2023 Economic
KnowledgePolicy
and Data existence
also
for
2023
income
amount provide
tax
ensuring
exemptions
homeowners,
unavailable
use or
Ga/FBNE-PU).
traditional
innovation
rates/LPT
Claims
financial
consumers’
outcomes.
various
exhibits
rather
result
the
being
their
The
impact of offrom
of of
compliance
consumption
tax mixtax
applications
thansimilar
this
overpenalized.
carbon asin
andtax
Author(s).
the
increasing
crisis.©ofmoral asystem
evidence
effective
taxes
recoverable
than as
and
balancing
risk
tax
© services,
previous
havens.
We
2023, in
opposed
property to
and
1989-2012
mediator the
norms
institutional
taxation,
ofon
Portugal.
of
illicit
Journal
assessment
payments. of tax
tax
fees.
aid
paper
I-and
Results
it
the
hastois
Gao Y.; Shi B.; Dong B.; Wang Y.; Mi L.; Zheng Q. Tax Evasion Detectio 2023 Engineering enforcement
seen
roles
acquire
operation
Therefore,
following
©
the The
studies,
(96.9%)
value
IEEE.
However,
been as
played
owners
between
shown a
normative
authors.
points
and ofwe
Commission
there ofto as
redistribution
by
taxation
rental
to
streamlined that
confidence
propose
This
2011 ethical
altered
ischallenges
have set
work
and
suspicion
aequity a in
of theis
Journal of Australian relative
trade
complement
Abstract:
moderate
of
TMS. Australian
changes
certainty
project
responses
for the
Recycling
Italy, Herein,
is tax
penetration
wasas The
proposed both
to burdens
this
arole
Taxation
regulatory
against
schemes
formally presented.
the the
framework
tax in
literature
of
revision
explored on
Chile
tax
signal’s
favouring Pty non-
© toof
income
in government
connotations,
systems.
robust
Decision
licensed
properties
effective
administrative
2016.
that
favorable
residential A to
modest
sophisticated ensure
Exploratory
regression
2019/700
underandor
motivations
and the
winterand
a
and the
Creative
minimum
substantial
residentialtaxpeople's
state
model
of factor
19
homes.
to
McMillan J. TAX AUDIT EFFECTIV 2023 Taxation Journal of
European are
by
or
2023
posed unfounded
showing
administration
trust-building
Ltd. All
blockchain-enabled
governance.
focusing
highlight
poorer
account The
implementation byrightsits
households
for that
on
Author(s).
the and
in
effect
reserved.
ItCOVID-19
inherent
such has
the the
of are
effect
maximizing
as
ATCS
changed
efficiency
are
evidence.
national not
well of
cultural
needs
analysis
tested
December
Commons
This
register
evaders to
with
“Homestead”
accounting
income
association
properties,
supported orientation
was
as
tax stop
engage an
by used,
between
the fiddling
S-estimator
2018.
Attribution- The
explanation.
operations
based data in
long-termonand
onin with
Courtthethat
domestic
budget
as
(1)
of the
(BATCS)from
Published
pandemic.
potential
powerful relation
is drivers
revenues provided
national
anti-tax toby
meansMotor
address between
abuse
Informa of
at
to
tothemes tax
different
as
multi-
UK
ITR's a
Acconcia A.; D'Amato M.; Martina R.; Ratto M. The response of taxpay2022 Political Economy ©
We 2021
development
shaping
the
analysis
allows
of
(97.4%)
propertytax
Justice
NonCommercial
exemption isfor
highlight
regulatory
information
sustainability
consumption
increases
levels
trust and
the
system
was
of outliers
ruled
value
on the
described.
and
relationship
carried
reduces
one
arbitrage and
that
MSEs
technology
of
and
capital
transaction could4.0
the inAoffset
social
try,
out
the
the
of
LPTthe
tax-payingraise
income AEIand
blockchain-based
level
measures
Limited,
emphasize
central
the
welfare
between
instead,
using
dataset. governance,
regressivity
the carried
to in
trading
challenges,
life
The the
innovation
create
principal results ofas
out
satisfaction I-TMS
(2)
pursuit
a Taylor
and
carbon
by
high-from
in
indicatethe of
for &a
and
Báliková K.; Jesus-Silva N.; Vilela N.B.; Hillayová M.K.; Šálka J. The forest land tax sy 2023 Commission
Journal of Forest Science provisions.
International
assessed
mechanism
Conclusions:
billions
the
arising reduction
cigarettes.
crucially
significant
intention.
application of
from taxable
depends
In © decision
that
dollars
We It(CC
proportion
to lightof
design
2023 is
collect can
taxBY-NC
value
evident
examine annually
on
of does
evasion.
issues,
Parajetheof
recent
TAs of 4.0).
tax G.in
public
substantive
Francis
SMEs,
given
taxation
We
state
tax
trust use
component
that
not an set
prohibitandGroup
Malaysia’s
in
athe
tofindings
morale.
culture. of direct
unique
improvement policy
Our
theThe
method. on
parameters,
the short tocapital
feature
findings
key
national indirect
goals
behalf term.
to
The
in (the
of
the
of
this In
Paraje G.; Pruzzo L.; Flores Muñoz M. Illicit trade and real p 2023 Tobacco Induced Diseases the
both
whether
These
the
et
levelal.
payments
policy
without
with property,
reconcile the
the
current
of different
sample
Vancouver
two
financial
debates
increased low
consists
stopping and
widely is
underlined
tax
around caps
inresults
of favour
and
rate
vehicles
involvement the and
taxing in
Journal
Corporateof Cultural types
Academy
structure,
revenue
parallel,
Governance and California’s
support
is for
findings
download
authorities
annual of
community.Quality
the enquires
the of
underand
policies
state
indicate
increases.speed Criminal
property
idea
from challenges
the
to that
hasnormally
new
supportingand
establish
applying
By aJustice
tax
some
Florida
the
of the
Toronto literature:
discussed
future
settlement
the
while
of platform
private
associated implementation
Jordanian
transparency they metropolitan
secrecy
revaluations, ofcould
pass
actors,
with rewards
companys
in
economy, aand
arrears,
the schemes,
and,
country's
and toll as
(3) may
with
areas.
this
Björklund Larsen L. Ethnographic interven2023 Economy
Organizational Behavior Sciences.
related
formulation
electric
system
service
implementing
its own
higher-order
significant vehicles
to
in tax
empirically
taxation
credibility
positive compliance,
alternative
personal rise
services
first.
effect to
thermal ©
domestic
statute,
signal
an
©
namelyelectronic
2022,
increased
finally,
investment
well
study
plaza.
from as golden
the
fines
provides
Smart
hierarchical
proportionality),
tax
aCanadian
home
voluntariness
reliance
need law
tax
network.
and visas to
cannot
system
for Tax
on
penalties.
valuable
contracts and
what
offset
and
and
regular
Low are
we inon
lack
Al-Asfour F.; Abu Saleem K. TAX ETHICS AND TAX 2023 Review also
BRL
identify
to
2023
values,
the
tax
legally
of
their tax
16.8
renovation
create
policies The
level
paid
enforcement.be
business.evasion.
the
by bi
that,and
of per
are
causal
Authors.
particularly tax
the maintain
directly
simultaneously The
year.
effective
collection
aid
This This effect
self-Our
recipient
new is inof
trust
orshell
also
Foundation.
anonymous
information
property
financial
These
practical
used
coercive
observe
research tomay tax
transparency
insightsbe
authenticate
isto an All
trusts
technology
reform
due
cooperative rights
assessment for and
to because
tax in
and
Davidoff T.; Akaabre P.B.; Jones C. Policy Forum: The Pr 2022 Canadian
Information TaxSystems results
reducing
Journal and selling
and
transcendence
abroad
system
reserved.that
Homesteaded
consistent
corporations,
order
of political
increases
accountants’
legislators. to aunderscores
provide
wouldhouseholds'
homeowners’
cooperation
indirectly, against
carry increase
thebetter
with
and
© and
be
have
out
risk
errors
2022,
athe
(r
taxes concrete
=of
taxpayers' taxtax
0.244)
abroadband
rented
results
been
or
the
tax
past
for
capital
The to
vehicles’
responsive.
intricate
and
payments
property gradual
science-based dataat Fourth,and
demarcation
relationship further to sincecollect the
of-
Dann D.; Müller R.; Werner A.-C.; Teubner T.; Mädche A.; Spengel C. How do tax compliance2022 e-Business Management of
relationships
morale
and
coverage
which
out our
promising
used
obligations,
opposition
flight
deliberate
Author(s).
TAs to
in it
long-term. istax
could
self-enhancement
analysis improves
response
automatically. liable
means
circumvent to
tax
payments
whichbetween
be We
of
aevasion. politically
in
highly the
Gibraltar.
combine
property
to
to would
An help
a tax
on=aid
tax
(r
The
global
the
between rightful
alternative
horizons.
their
officials
relevant
0.403),
amount
© 2023, financial
choice and
are taxes
© territorial
for
forrevenues
of
Lexxion 2022
of
helping
significant crisis,
and
ITR.
listing
taxpayers. SMEs,
The
Elsevier the
extent
price.
fromin ©
January
tax
visible,
hike,
present payments.
businesses
information
them whereas 2022
inState’s
their
unpopular
work Trulia.com
voluntarilyItgovernance
reporting.
efforts
high
emphasizessuggests
but to
financialgood
Ravigné E.; Ghersi F.; Nadaud F. Is a fair energy trans 2022 Ecological Economics and efficient
European Competition new
of
B.V. the
Although
The sites
underscoring
application
Author(s)
governments
explaining
taxes
that
comply
Relying theand
Verlagsgesellschaft
home rental
algorithm
of
past
e-mails
with
on
of tax
ethical
a datataxation
their
the
property
This
mobilize
contributions.
their
difference-in-
is
global
proposals
is
behavior.
with
increased
tax mbH. an InAll
prevent
local
presented
have
powers. tax.
transparency
the mutual
significance
of tax
increasingly
revision © © for evasion.
2022
we 2022
and reduces
interestdata
suggest The
the Gerard
been of This
this
tax
could
Niazi S.U.K. C-705/20 Allowing For2023 Regulatory Law Review taxes
Open
adequate
Within
the
rights
county
tax
difference
research are
Access
analyzed the
reserved.
payments
obligations. sunk
appraiserresources
serves self-
In
design, ofcosts,
article
countries,
turn,as Homestead
certain
we
a it we
fromonly find
the
Turley,
risk.
payers
Author(s).
necessity
promote
that Hence,
verification
involved they published
and in for thegovernments
tax
and
Published
additional
have fight
targeted by
acollectors
TAsignificant against
by in
Turley G. A review of Ireland's 2022 Administration distributed
taxation,
enhancement
technological
status
taxpayers,
generates
find
guideline
Sciendo. data
scattered given
abut
for under
and
positive
tax that
value,
infrastructure
thatfind
evidence the tax
the terms
power
that
effect for
facing
tools
collection
tax
Informa
policies. for
evasion
environmental
positive
of the
evasion fiscal
UKtax in
Despite
effect
Creative
prosecution pressure
andplanning
this
Limited, on paper.
avoidance
limitations
protection,
Commons the that
trading This
sellers’
is far
and
is
lottery
on
use
become
balance achievement
developing,
larger tax
of
administrations rental
treatment
collection
the more
an secrecy and
homes
acceptablelikelyasand strongly
the are
lowered
schemes.
theytowhich raise
tax
Antón R.G.; Marzal T. Proportionality and th 2023 Asia Pacific
Journal Law Review
of Behavioral and research
and
as
such
choice
from
influence
payment
have
Taylor
Attribution
compliance
Overall,
implement
as
consequently of
perfect.
decision-makers
more likely our
work
& become
database
the
rates
Francis
listing
to © provides
strengthening
Non-Commercial
ethical
levels.be
results
improvementsfor price,
2022
shouldmore
Group.
high-
suggest
a
in
Ciziceno M.; Pizzuto P. Life satisfaction and 2022 Experimental Economics is taxes
burden
secure,
politicized. on
representation,
the role
inconsistent
License
Elsevier for capital
transparent,
ofof©
Inc. businesses
These
taxation with incomeclaims
temporal as and
rational with
anare
behavior
make
Homesteaded.
value
Copyright:
that
when
an efforts
properties.
regulatory
sustainable transparency
appropriate accountants.
IT to
2023
to reach
Our
arbitrage results
InGrijalva
streamline
fiscal sum,
is the
high.
income is
privacy-preserving
substantiated
constraints,
instrument
models
targets perception of
(http://Creativecommons.or
The proposed and
forbe
decision by theof reference
language making.
inpowerthe
Grijalva Salazar R.V.; Fernández Bedoya V.H.; Ibarra Fretell W.G.; CubElectronic invoicing: 2023 F1000Research
Russian Engineering suggest
nudging
Salazar
not
tax
To
for yet
substantiate
the
framework
to the RVthat
may
widespread,
administration
state.
contributions etinFlorida
al.
© the one
our
2022, while
field but
towhen of
the italso
the
bias,
maintenance
This
Digital this
effect
g/licenses/by-nc/4.0/)
associated
municipalities
element Agenda study
of is
with
a of
strongeradvocates
for
may
successfulnatural
their Europe
be which
able in
Boldycheva A.G.; Klonitskaya A.Y. Tax Risks and Tax Plan2022 Research seems
improving
argument,
Allerton
ETC
special
for system.
ongoing
vegetation to
issue increase
Press, taxpayer
we
in The
that
researchconstruct
Inc.
Brazil. overservices
significant
this © time.
article
and 2022 an
sellers
permits
expertise
terms
to
We
& recoup
strategythus
increasing expect
of unrestricted
to makes
broadband
needed
provide improve
law to sell funds,
evidence at a loss
Fendrich A.N.; Barretto A.; Sparovek G.; Gianetti G.W.; da Luz FerreiraTaxation aiming enviro2022 Land Use Policy original
contributions
introduces.
policy
Elsevier
relative
noncommercial indicator
strategies.
Ltd
to ©less
their of2021 the of The
These
purchase
use, financial
BATCS
accountants
coverage
which
taxpayer
for the
enforcement
transparency could and go
registration.
current speed.
in tax-
towards
effectiveness
effectiveness.
countries' © 2022
Doran M.D.; Puiu S.; Berceanu D.; Țăran A.M.; Para I.; Popescu J. Combining the Broadba 2022 Electronics compared
Authors.
should
price
compliant. and
distribution, aimfor with
Regulation
toand the
support
properties
Conservation RFID-
& fair
Information(Switzerland)
Sciences by
of
© the
education
However,
the
2022
investment
based
Governance
and
authors.
AEI NSP
system
sustainable
and
while
but Natural
networks,other
also
are
published simple
tax show
less fuel low-
which
by that
Thuneibat N.; Ali B.; Alqaraleh M.; Thneibat H. The Mediating Role of 2022 Letters whose
reproduction
values
important
cost
closing
Sciences outreachvalue
are
remaining of isin
priorities,
Publishing harder
greater any
activities by
loopholes
Cor. to
Regulation and we utilize
consumption
John
obligations
assess.
medium, Wiley The in &
providedfora
effect regression
and
SonsSMEs, time-
ofAustralia,
thethe
importance
tightening for
Homestead non-
Rixen T.; Unger B. Taxation: A Regulator 2022 Governance
Journal of Distribution
improve
is
Ltd.of utmost
analysis
saving
ensuring
property
original
accountants for registration,
of
work a
their
taxes tax importance.
vehicle.
(r is reforms
continued
= onproperly Thetax
listing
0.280).
byWe
The
rule
use
link
204
proposed enforcement.
of
our
cabinetslow-powered
findings
framework in 35to We
debates
OECD canalso
Rum M.; Arsal M.; Khalid A.; Awaluddin M. The Distribution of Tax2023 Science growth
price
cited.
results
consider
incentives isthe and
mostly
enhance
the can valuable transmitted
possibility
have adverse that
about
countries
enhance
contribution data(im)possibility
between to security
the 2001 and of
and
Schächtele S.; Eguino H.; Roman S. Improving taxpayer re 2022 World Development to the selling
comprehension
income
effects.
re-embedding disparities
© 2022 price, of may
Elsevier
neoliberal which
values' beLtd is
2018.
user
economy.
consistentprivacy© The ©with in Author(s)
Thaha thethe A.R.,
idea that
Ahrens L.; Bothner F.; Hakelberg L.; Rixen T. New room to maneuver? 2022 Socio-Economic Review influence
exacerbated
globalization.
2020. on ethical
by © Homestead
2020 TheETC decision
intelligent
Antoro
buyers A.F.S.,
use decentralized
listing Muhtarom, prices
Thaha A.R.; Antoro A.F.S.; Muhtarom Analytical review of t 2023 Journal of Tax Reform
processes.
fraud,
Authors.
system.
2023.
and ©
© Lidija
that
Regulation
2022, the The & as
system
Problems and Perspectives lendsanchors
Hauptman,
Governance to
itselfunder assess
Aleksandra
to inherent
published property by
Hauptman L.; Hlastec A. Exploring the relation 2023 in Management Author(s),
values.
Hlastec, Overall,
2023. our exclusiveresults
Regulation and fragility
John
licence Wiley akin
to &
Springerto Sons the problems
Australia,
Ahrens L.; Hakelberg L.; Rixen T. A victim of regulatory 2022 Governance suggest
that
Ltd. that
precipitated sunkthe costs 2008
Science+Business
affect prices in © the2023 Media,
housing
Das D.; Banerjee S.; Chatterjee P.; Biswas M.; Biswas U.; Alnumay W. Design and developmen 2022 Cluster Computing housing
LLC, crash.
partCopyright: of Springer©Nature.
Journal of Property Tax market.
International Association 2022 of
Ratnadiwakara D.; Yerramilli V. Do Sunk Costs Affect P2022 Management
Assessment and Science INFORMS.
Assessing Officers. All Rights
Neymotin F.; Forgey F.; Nemzer L.R. Homing in on Tax Evas2023 Administration Reserved.
 considered
increase
conformity
2022
administrative
on
was
companies
handle
Our
algorithm
Moreover,
resources
own
goods
financial The
incentives
determined
their them;
quantitative
legislative
and the
tax (FA),
for using
of
Authors.
and public
to
debts, deferred
this
governments
services
spending. the inclusion
management
adopt
using
individual
and debt
China
as
paper
analysis
VAT
research support
This tax
audit and
&
and
Information
zombie
regions
better
and
called
employed
beneficial
companies’
the
follows
associated
COVID-19
and tax
digital
conditionalQuality
exclusion companies,
increases
placed
legislation)
“cottage”
that has and
(simplified)
role to
transfer
economy,
with with
privacy
Score. of and
understand
industry
an
increased
affected
criteria, Inlarge-
only
practicing
and the
pricing
increase
whichfew
public
accruals
World
reached
cleaner
control
compared
income
reviews
shows
vector
should
function
making
benefiting
article
Transactions expenditure
that by
Economy
54.3%
abatement
variables
taxes.
the
machine
understand
is
their
examines to
a
all testing
the those
issues
critical
own in
The
degree the
(SVM).
residents.
(ITE the
Law) is
if
published
potentially
who
data
that
that used
impactof did
arise.
This
an
The
which to
scale
percentage
the
research
made
notions
meditation
optimization
incorporating
in the
unforgeability,
cigarette
virtually
addition,
allowed
finance
changes companies,
privileges
SLTs
tax of of
every
public rate, ofbehaviour
taxes
unabated.
informality
for
smuggling.
fundamental
knowing
therein employees
provided
antax
etc. and
important
revenue
industry
and the
predict Finally,
merit Thenon-
We
as by
to
in a
by
not John
deficient
technologies
affecting
collected
The
financial
work join
greatest
institutional
problem.
interpretations
growth
of economic,
regulated Wiley
andthe level
the
for
frictions
comprehensively
Even
all in
VAT
amnesty
this & the
challenges
change
property of
productive
kinds Sons
gap.
study
of
ifplatform
the onpresence
ain the
Theisare
their
existed
statutes.values
labor-intensive
working
the
related
propose
compliance
improve
impact
should
behavior
goods.
changes
Australia,
collection
of
results
government
legitimisation
performance
findings
Indonesia,
machineimperfect
program.
analyzed
for
country
analyzes For
were
implementation:
in
topics
in
is
industrial
prioritization
guidelines
factor
increase
provide not
learning
of
the Ltd
of ataxfor
the
Therefore,
using
crucial log
theonin companies.
compliance.
then a
influence
if
BRICS
-argument
people
analysis at aof
tax
valuable
simply models
variables.
utility
payments.
behalf
property
in
on
verified
multiple
acts
sectors
our
of
slower are
who
the
shows
the
crypto's
shaping of
to
of SLT
the
tax
This
message systems
technology article
specialization
using
The
(PEI)
administration
based
control,
take
meditate
Corporate Governance and health
TP
data
rate. arm’s computers,
impact
increases,
on
action.
quality.
In made
indices.
strengthening
regularly.
length
contrast, generates
networked
argues
mechanism
A In andprinciples
closer We
principle
addition,
the that
respondents
they social
computer will a
also
volumeup
the theto
that
insights
are
Whose
consumer,
Using
Institute
tax
We
using
analysis
regression
pseudonymity
the
optimized compared
itutilized
was
consider
firm's
heterogeneous
In the an for
sector.
information
alatecombined policymakers
totwo
the
ofobservedWorld
alternative
provides analytical
incentives
tax
ninth Thewith
detect
level
is an
supervision
reaction sample
century, similar
of
that
emission
original tax
inherent
to tax inonof
woreda
practice
significantly
factors
networks,
analysis
then
were
separated
industry
perspective impact levels,
of
along
shows
simplified. accepting
and/or
several
monitoring more
with
the tax
that auditors
favorable
banking
other
increase
© tax
2023 ATO
directions
and in
The
tax
Organizational Behavior Moreover,
(Djaja
discrepancy
of
evasionVAT
schemes,
the
collected
British
Economics
control
evidence
approach.
obstacle
evade
mode
from
rural
did
opinions
toward
sector first
not
electronic
collection
PSE
Author(s).
in
&and
firms
settlement,
income
studies
measures, use
Sonny,
payments
complexities
coronavirus based
hasto
taxation,
on the
in
semester
instruments—
difference-in-differences of
the
enforcement
development and
Result:
without aon
theseand
pandemic
the
no
German
third-party
andthis
media;
and
This
related tax
countering
on
verythe
scheme
effect
economicathe
thus
results
2021; aAt
Politics,
fromdaily
applicable
ofin low
feature 2019
firms
challenge
managementLaw
collection
open to the
has
agriculture,
system of
on
Sari,
cigarette
on
access
taxation
may
the
1%
tax we
in
Apriyanti H.W.; Sulaiman S.; Jamaluddin A. TRANSFER PRICING O 2023 Review operations,
shed
2021).
conditions
increased
significantly
smuggling
severely
literature
questionnaire,
mean
report
Chinese
January
emission
design
budget light© hit
reverting
conceptual
to
with about
2023
atof
and
review.
Academy
taxes
recovery however,
June, a
the three
multiple The
faster
improvestheeconomic
and of
andThe
conditions
of Authors.
audit
need
results
the unveils
pace
tradable
timethe
data
Social to
years
level
reporting.
that,
development
heterogeneous
and
can
collection,
revenue,
Number
reforms
any
article
in
a BRICS
cultural of
in
particular
socially is significance,
the
urbanization
appropriately.
have 7 Design
across
increaseof aggregate,
extremely
but
distributed
countries:
acceptability of
2014
institutionalisedcounty theproblems
effects
all
Long-time-
there
South
the the
ceramic
was
tax on
Asian
and
under
and no a
psychological
modes
than
registration the have growth beenpathways in first
value
Fang G.; Görg H.; Hanley A.; Mao H. Foreign Divestment – C2022 consider
sector
are
were
while
China and World Economy conformity
Sciences.
2018
permits—as
periods.
confirms
results
arise
industry
their
collapsed
served gathered
significant
difference
countries
concerning
burden
city.
Creative
comparative
public
transport
through
compared
and
from with
processed
the of
into
dynamics.
We tax
and
athe
The
and
find
range
same
2020
the
inin
Commons
ignorance
which aefficiency,
only
for
rates
fiscal
over Trade
service
and
from
well
results
provides
southern
costs
that
is
the©
description
of
2.97%
through
deferred
present
multiple
cryptocurrencies'
non-linear as
alsonot
impacts
willingness of
and
factors,
the
2023,
period
defines
the
full
practicing
analyzed of
true
different
showed
of ideas
greatly the
atax
The
on
to
inof
added.
proving
such
growth.
financial
SPSS
for more
liabilities
drop
combinations
that
literature
We
regression
dual
relationship
for the as
program
inwas
VAT
develop
nature The
its
strengthening
theThe
statements
general
but
listings
development paper
practicability
government’s
not
collection
according
analysis
asan where
of
between the proposes
functional
for
reduce
analysis
investment to
show of
the
ofofthe and
44%
the
which
that
the
Hosono K.; Hotei M.; Miyakawa D. The interaction of a s 2023 Small
CogentBusiness
BusinessEconomics
and of Author(s).
Mesopotamia.
influence
taxpayers
pay
2008–2017
which
enterprises
amount
Attribution
taxation;
cessation
complex
meditation
this
an between
research:
explanation of tax
taxand
aPSEby
and
(CC-BY)
support
operation brings the
law We
revenue
tax
avoidance two
employing
to
reduce
income
unconstrained
of first
regulate
4.0
engaging
practices
about
this tax
and
South African Journal implementability.
rule
tax
companies
analysis
forms.
deferred
and
inspection
value
tax
that
assets
financial
ceramic
document of
policy
45% of
amnesties
identifies law,
personal
and and
Finally,
the taxfor
the to
registered
respectively,
probability
means
development
industrythis VAT combat
economic
reliability
we
assets.
impact
income gap,
characteristics
in
collapse of©
conclude
By 2022
within
were
only
and
as
taxand
Agusti R.R.; Rahman A.F. Determinants of tax a 2023 Management performance.
collections.
conditions.
static
a;;
license.
tax
such
signal types
enterprise
collection
evasion
government
beyond
contradiction
Niu panel of It©
data­
trading
operating
relates
and
policy-strategic
beneficial
audit, and The
warns
The tcivil
their
social
constrained
in terms study
echniques.
to that
through
thesociety
of tax
the
Economic and cigarette
recovery
the
carried
that
allowing
in
fine
does
has
payment:
both aet
anStock
2019,
negatively
of
Jingdezhen.
using
recommended
practitioners
Author(s),
The
Electronic
al.
allowing
for
using out,
optimal itUK
significant
the
newly
findings
performance,
agglomeration
determinants;
organizations
divides between
This
smuggling.
due
Exchange
more
size ofbetween
reached
non-compliance,
on
2023.
Systems;and
The is
partly
for
credit
system
of
digitized
should
show
an
thereby
as
tax
German
taxpayers’
and
informality
thatresearch
Published
economy.
examination
the
the
open
anto
of © the
of the
evasion
cards
positive
there
not
significant
andway
formal
2023.
the
Masiya M.; Robinson Z. To what extent do exci2023 Management Sciences consequences.
random
impact
access
The
COVID-19
Thailand
variable
is
firms not
increase
which
for Authors.
a
to
payments canof audit,
article efforts
Pandemic
(SET).
electronic
suitable
have
of 47%.
result and ©
and
distributed
Our to
policy
different On
in 2022 ensure
is
results
fullthe to
orThe
behaviour.
shared
influence
straightforward
and
results
by
positive
of GDP
archaeological
should
always Cambridge
Directorate
exacerbating
The the
forward.
and
Authors. findings tax
be
consider
impact
particular
informal. on
per
demonstrate ©
collection
aterms General
Conclusion:
Journal of 2023,
agricultural
capita.
chain The is
data.
thisthat
University
of
environmental
tax
of alow
mentor
tradeThe
We
of
study
orand
that
the
The test
Taxes the
Angeli A.; Lattarulo P.; Palmieri E.; Pazienza M.G. Tax evasion and tax am2023 Economia constrained
tax
under
executed
indicate
commerce
make
relations
other
weak collection.
corruption the
the
hand, that
enforcement usingand
debt/GDP
betweenin signal
in the Increase
synthetic
thetax audit.
the
evasion,
second
country. ratio
deferred intax
Journal of Politica
Experimental Author(s).
intergovernmental
development.
compelling
these
main
then
relationship
rulings,
Press
openness
Number
pollution.
may
particular
control
contribution
Community
Applying
the
Creative
model's
indicator
present
on
beover
basic
instruments
datasets
determinations
behalf
provided
measures and case
SE-62/PJ/2013,
The
industry &
computational
tax
Commons
with
a
between
rate
that
Corporate
for
predictions
affecting
model
lifeof
findings
utilises
Applied
0.87 as
by
transfers.
American
to
should
provide athe
2%
average
ofof
find and
Social
pp
tax
be
according
stable
tax
semester accruals
scenarios.
On the
Mathematical
does not other to
from
haveWe time, the
and July
review
hand, Spearman's
especially
tax
optimization
aadded to
the
significant and
Wilson N.E.; Rosenzweig L.R. Paying for growth or 2023 Political
Journal of Community and corrective
Science with
revenue
hydraulic
experienced
advice
Political
expectancy,
regarding
this
reference
relevant
experiments,
led to
Attribution
incentives
Quality
Rho
in
cross-country
article
evidence-based
formal/informal
Psychology test,
low-growth
payments,
December
qualify
implicit
is
impactused a
is
provided
Science
reduction
Score
existing
rate
to
on
taxation
the
society
for
experience
and
from we
auditors
whereas
Affirmation
help
License,
2017,
find
local
published
this
can
ofto
agriculture.
by
various
which
that
economies.paper
investigate in
of
data
the
Association.
clarify
warranting
nexustrain
itmining.
theoretical
consumption
the is
level
to avalue
the
which
a
to
of
the
bytax
evident
This
and
new
ATOTax
ofin©
De Cristofaro V.; Giacomantonio M.; Pellegrini V.; Salvati M.; Leone L.Assessing social domin2022 Applied Social carbon-intensive
find
of
and
give the
highlights
negative
Provisions
impact
governments
apply;
operational
successfullysupporting
primary
ineffective
the of greaterthe
impact
examination on
government
research.
developed evidence
and
collapse
auditors.
clarity
of
E-commerce
conduct infant
the ofinThe
and
Economic and Psychology
Political John
further
return
permits
payment
models
correlational
2023
the
that
predictions
taxes,
taxes
outcome
Ownership
favour
secondary
state
government
certainty
mortality
Transactions
Wiley
impact
2019 on
the
and investigates
ofthat
Economic
capacity infinal&
efforts
unrestricted
reductions
of
obtained
in
industries.
rate the
Sons
yield
result and
country-
several
intergovernmental
could
both is highly
should
for as
to be
non- a
preparation
Ltd.
determine
taxation
the
toattributed
ensure
of
a use,
to
supply 0.844
Political
drop
ways
The of
Levaggi R.; Menoncin F. Tax evasion and debt 2023 Studies taxation
administrative
interaction
Government
urban
effect
the
distribution,
encourage
approximately
was
Studies.
specific studies
of
collection
obtained. decisions
platform
factors, between
the and
and ofconstruction
and
in the
economy.
0.95 non-
which
includingontax.
applies
data taxes the A it
23%,
and
transfers.
to the find
consumption,
concentrated
linearities.
optimized
proximate
appropriate
and
tax
purposes. on lack
lodgement
revenue
environmental the Formulas
of
SVM
The other
main imports
government
at
©technology
cause in The the
based
of
South
study
pollution hand,
result
for
top,
Author(s)
oftaxation
the from
on
Asian thein
is
but
that
on
and
to
quality the
government other
international
five-year
reproduction
Generally
Accuracy
result
the
2018 taxation
had formulation
on
establishes variables
tax
period
aspeaking,
and organizations’
in
0.91
system,
slight transport
compliance
of
any athe of
(taxes
fast
tax
F1-Score.
strong
increase on PSE this in
Franjo L.; Pouokam N.; Turino F. FINANCIAL FRICTIONS 2022 Economic Journal that
EU
optimal
attention
many
2022.
grid
collapse
is simple
returns
countries.
enriches
decisions
income
and
studies.
the
outpacing
medium,
incentives
allowing
countries,
crypto
search
economic
collaborative
digital
level
and
taxof
ThustotoThe
readers’
and method
the
use
economy.
tax
provided
have the for
and
of
ithave
collection. weak
taxes
agriculture
investors
economy
and
payment
results
development;
effortsenables
revenue
a the
can
favorable on and
quickly
Thealso
© as
have
an
the ofof
and
key
Additionally,
relationship
predictive
15%
enforcement
number
transfers
well
only
provide and
as
aunderstanding
tax shortened
detect that of
other
moderate
taxaare in
to ability.
2020
items by
and causes
subnational
comprehensive
evasion. Nigerian
horizon
sought increasing
reaching
We
13%,
in
incomes. the
The
by tax
of find
inthe The
Huang H.-C.; Hung C.-F.; Peng C.-L.; Liao T.-H. Business Income Tax fr2022 Land revealed
enlightening
2022
taxes
immediate,
unveiling
findings
growth
original
impact
more by
and the the
ofeconomic
include:
came
author
on
instances, the importance
authors.
short-and of
significance
insufficiencies
to and
success legislative
(1)
an
the the
end
source long-
effectof ofof
forin
this
the
addi
evasion,
reverse
data
ruler
existed conclusion
conceptual
governments
factors
capital tion,
base
as
practitioners.
FDI and such
gains
a
tax
banking they
reductions
charge for conformity
potential
rate as are
tax
tax
© that
achieved
increase
corruption
revenue
and
2022,
sector in
driver
the fora
theat
of
Niu H.; Li T.; Gong X. A blockchain-based ce2022 PLoS ONE regulations
improving
inequality;
term
urban
signal
almost
are
method
class basis
transport
role
credited.
electronic are
of
simultaneously
imbalance for and
taxation
taxes
giving
commerce platformtheand
provision
and taxsystem
high data
with
relief
affects
deferred
Spearman's
permit
VAT
stake gap.
characterized.
and tax
forecasting.
the
system
Journal timing
development
effectiveness prices
worldwide
of tax
(JEL
evasion. of
tax liabilities
Rho
The
Australian and
codes:
inWe
the
education
of of
The
may 0.671
lower
suggest
collapse.
determining
e-commerce C33,in
bethe inof
design
environment).
recommended
without and falling reducing The
tomitigated.
in meet
the majority
trap
Holá A.; Arltová M.; Zídková H. VAT Listings within t 2022 CESifo
JournalEconomic Studies is
of Australian
the
and affected
variance
tax
both
adoption
H26).
reforms
research
the
Using
should
Taxation
tax
taxationr
­
increase
atax
evasion
tens
optimization cross
evenue.
environmental
of articles beincentives
countries
bilateral
© can
2022
to
of
in
by
rates
suggests
Pty do
ofin be
billions
of
three
sections
revised. Ltd.The
Gross
Indonesia.
not
the
service
but
sigma
of
the All
pollution
aim
as
that
of
The
factors
VAT
report
cleaner ofpart
of
Author(s).
rights
domestic tax
The
to
rate.
less
in
find
of-
challenges
superficial
In
We
the
The The
companiesquality
can
National
conceptual
than
abatement expected
0.05.Curse
conclude of
Itin ofSLTs.
modernisation
Economic
conformity Cash,
platform
benefits
the
isthat that These
province
concluded
technologies. thedata,
for As
Fullarton A.; Pinto D. AUSTRALIAN TAXATIO2022 Taxation intergovernmental
revenue
dollars,
computer
collection
above
reserved.
product
study
developing
some butshould
findings
implies per
regularities the
system
data capita
countries. be
more
for
are for transfers
collected
based
27
essential
growth
Indonesia ©audit on
primarily
narratives.
Kenneth
the
economy,
Recovery
include
of San
deferred
that
aprofound
to audit
result,
more the
include
cognitive the
Martín.
effectively
include
Rogoff
tax
impact
there the
risks
©
intensity
even
programme.
use
psychology
2020
assets©
are with
of
costs
may
policy
lists
2022,
and and
openonlyaBRICS
Elsevier
increases
of tax data
for
Weicker T. Marshrutka (in)formalit2022 Geoforum districts
for
rate
has
2022,
support
Ltd taxpayers,
aand
countries
reductions
rate;
relatively (2) in
well-structured
The for
the southern
agriculture
Author(s),
they
small policymakers,
only
prioritization,
inand criminal
signal increase use
role showed
tax
under ofinAll
Taxpayers
for
German analysis
Sapienza
administrative
in aggregate
inefficiency,
efficiently,
ultimately
improves
Mesopotamia
and tax firms. have
Grupo
be
the
authorities and for
model
in aapplication
Finally,
that favourable
Editorial.
management
emissions.
some 812, tax
VAT/sales
totax we
846,
positive
framework
exclusive
these
enforcement
activity
platform
the
opinion
of tax
synthetic andrelationships
countries
rate,
of licence
data that
tax
incentive ofcan has
as to
evasion
predictably
datasets. be the
random
legislation, with
Cerón Villacorta E.; Tecocha Portocarrero R.I.; Soto Abanto S.E.; VillafElectronic commerce an 2022 Sapienza
Oxford Review of rights
find
is direct
Finally,
taxes.
prediction
and
tax that
equalization
resources 918,
understand,
revenue,reserved.
© the
linear
treatmentsbe
2023
we accuracy introduction
moderate
transfer
directed
verify
analyze,The
although with
by
that rules,
andmore theof
10%,
the
potential
Springer-Verlag
sample
industry
among
negative
reduces
programmes.
Forthcoming theinto
comparing
the and enhance
primary
given marketing
ability GmbH
Taxpayers
research them
of both
benefits
situations; the
could that
Baer K.; De Mooij R.; Hebous S.; Keen M. Taxing cryptocurrenci 2023 the
with
tradable
and
toward Accounting
Economic PolicyScience and relationships
Author(s).
proximate
use thethe
the collection
permits
marginal
sustainable
absolute
main cause causes Law under
social
error
of of
the of crisis
Environmental the
Germany,
with
and
state
take
considercapacity
regulation,
of G7
eliminating
(3)
Modernization
property
weak to the
advantage or
extract
enforcementthe part
tax, MINT
tax are
and
stringent
thus
of
cash. not
adherence
Springer
or
compliance
additional
of
statistical
Act tax We taxVAT
other
Huang B.; Tan G.; Xiao R.; Li J. The environmental cost 2023 Pollution benefits
agriculture.
decreases
was
audit the
significant.
of problems
e-commerce of
ofcollapse local
from Novelty:
South on public
6.9inAsian
businesses to This
state
tax 1.8%.
Studies onResearch
Russian Nature.
groups
measures,
maintain
rate
income.
benefits
behavior varies
demonstrating
encounter
spending.
study isthe ©
have,
uniqueof
(Bilanzrechtsmodernisierung countries.
denormalizing
that, in
2022,
different
insufficient
Future to
three
onthat,
in the
Pleiades
average,
research
that
While
ifextent
differentan
it©
Kalinin A.M. Increasing the VAT Rat2022 Economic Development
The
capacity,
revenue
countries
to
societal
that
audit tax
taxation
almost
Publishing,
more
business modes, forecast
which
performance.
should
acceptability
individuals
extraordinary
sectors, standards.
BRICS
Ltd. which results
meant
are focus
member and
depend
local
multiclass © onis­
that
Environmental and sgesetz
efficient
trading.
could
indicate
the
2022 first
state
expansion
2023 by (BilMoG))
include ©administrative
to
that
the
International no 2021,
ofexamine local
the
longer
authors.
trade The
taxin public
the
with
Journal the
Vidal-Meliá L.; Arguedas C.; Camacho-Cuena E.; Zofío J.L. An Experimental Analy2022 Resource Economics countries
cessation
interested
on
sales theperformance,
labeling
Germany
management
Author(s). platform
for are
support.
in in rapidly
purchasing
advanced
2010 isto datahas
carried © 2022
quality,
exports, out,
spending
usefulness
imbalance
maintained
Licensee
outside
of Cyber
developing,
The Authors. world with
MDPI, inand
Criminologythethey regional
application
Jingdezhen
irrigation
Basel,
Lifestyle generate
areand diverse is
illicit
audit goods
rate, and and services
audit or
Mu R.; Fentaw N.M.; Zhang L. The Impacts of Value- 2022 Sustainability (Switzerland) turnover,
recommendations,
brought
according
externalities,
of corporation
increasing.
system.
Switzerland.
different
(Diamond
in culture,
Medicine
evading
intensity. A the local
to
forms
taxes, Open
economic
published
Based
relation
the purchases,
migration,
Therefore,
particularly and
of Access
eliminating
on taxes by
the the and
and
John
and
between imports.
implementation
requirements changes However,
of ofin this
Zaman M.M.; Hakim F.; Alam S.M.; Sujon A.I.; Banik P.C.; Bhuiyan R.; Facing the challenges 2022 Lifestyle Medicine consider
individual
government
destructive
thereby
Journal).
conditions
Wiley
cash
findings,
tax & tax
will
incentive
unsupervised
aUnder
Sons
this
dynamic
income
and
encourage ­cneeds
succession
Ltd. athe
ollection.
social
article
programme
models.
to
Creative entity
model.
taxes
themandattach
provides ©
to
to
deferred
then
This
great
struggle,
Conducive
Commons the
article
agricultural importance tax
collection accruals
proposes
finance.
shortening
environment
Attribution- to of an
©
the and 2022
for
Visitpanya N.; Samanchuen T. Synthesis of Tax Retu 2023 IEEE Access political
switch
policy
has
2013
changes
propertyled IEEE.to structures.
in close
recommendations
to taxa decline
future in substitutes.
the tax From
in state on
Folia Oeconomica original
Cordelia
development
investment
the inflow theoretical
Onyinyechi
NonCommercial-ShareAlike
this perspective ofhorizon of
foreign themodel
we ofceramic
could rulers, of
Omodero C.O. The Effects of Corpora2022 Stetinensia Hence,
tax collection
revenue.
payments
municipality
optimal
Omodero. governments
tax and
The
ofcoordination
German
of intent
and UK
International Journal of industry
determined
investments
4.0
not
on International
address
realizing
management and to
thestrictly
the
would
in timing
BRICS (CC
benefits
digital also BY-NC-of
government
firms
Condorcanqui,
and
implement
the much
transfers.
crisis. ©© the must
closer
2021, Peru
The
tax accept
together.
can be
optimal
policy.
The
Mulyani S.; Suparno S.; Sukmariningsih R.M. Regulations and Compl2023 Cyber Criminology enhance
SA
cited 4.0)
countries
economy. by tax-generating
License
Rogoffas a homogeneous
2023 would Peng not
this
The risk
Currently,
significantly
level tax
Author(s),
activities, of to
taxes
supervisionfulfil
the
under
thereby andonly
increased. its objective
notable
transfers
exclusivemodel
increasing ©Jin
Jin P.; Feng Z.; Li G. The Effect of Platform 2023 Complexity group
merely
et
of al.
stimulating
difference
2022, that
need
Sapienza could
between to the Grupobe
eliminate used
economy.
UK and for
are
can
licence
tax identified.
alleviate
revenue
observation to Springer-Verlag inthe This
the
tax problemspaper
South
frame. ©
Neira Cruz R.M.; Delgado Fernández V.; Puican Rodriguez V.H.; VargasAdministrative managem 2022 Sapienza cash.
©
Editorial.
proposes They
2023fiscal
German Thefirms
All would
reforms Author(s).
related
rights also
to reserved.
the need
toThis
of
GmbH
Asian
2023,
to low
ban Germany,
countries.
Ural
alternatives.Federalcontribution part
Attention This of is is
Allen R.C.; Heldring L. The Collapse of Civil 2022 Cliometrica open
deferred
participation
rate,
Springer access
tax tax on
evasion,
Nature. article
liabilities
formula and is for
also needed
University.
especially All social
rights factors
distributed
pertains
subnational
management
such as quality torelevant under
the laglife,
governments.
loopholes.
of
given
abetween
Creative
health
the
In©
Kireenko A.P. Empirical Studies of T 2023 Journal of Tax Reform reserved.
proliferation
Commons
changes in of
Attribution
deferred tax (CC-
Revista Mexicana de 2022
addition,
and Instituto
economic the SVM Mexicano
welfare tax of de the
Ispriyarso B.; Wibawa K.C.S. Reconstruction of the 2023 Cogent
Economia Social Sciences
y Finanzas cryptocurrencies,
BY) 4.0
liabilities
Ejecutivos license.
and de changes
Finanzas. which inAlltax
prediction
population
provide a model
fair to ensure
degree optimized greater
of
Rodríguez R.A.P.; Rodríguez B.A.P. An Analysis of Optimal2022 Nueva Epoca payments
right
by grid reserved.
search that we attribute
method
workforce
anonymity
to differences
entering
for in users.the
tax ©will
tax 2021
Chettri K.K.; Bhattarai J.K.; Gautam R. Determinants of Tax R2023 Global Business Review
Quarterly Review of lay
paying a theoretical
Board of Trustees sectors. © foundation
2023
of the IMI.
depreciation
for the research rates and of each
Hendrickson J.R.; Luther W.J. Cash, crime, and cryp 2022 Economics and Finance University
country. ©of2023 Illinois University
application of taxation in the
Campa D.; Donnelly R.; Power S.B. Conceptual conformity2023 Accounting Forum of South Australia.
ceramic industry. Copyright
Jiao M. The use of cognitive 2022 Frontiers in Psychology © 2022 Jiao.
 an
informal
the
old
with
drinking
sectional
discount applied
interviewing
role stress
General
way
administrativeand
ever-increasing
impact
and
economy, ofof
progressive
political water
factor
legal quantitative
institutions,
effectAccounting
conducting
non-experimental
survey
occupational in
nature that
per-hectare
(SDF),
units
stability
suggests the
expectations in and
shows
US,
of
that
that there
2019.
(PLS) the did
problem,
concealing
payments
strengthening
disclosure
same
regarded
residents.
differential
vibrancy
proposals
design
practical
approach
the studytime, of
surrogate itof
aswas
on is
or
they
an
However,
for
insights
with necessary
disguising
treatment
local too
the
corporate
empty
EU-wide
a
tax-related shouldsmall
democracy
models
and too of to
policyto
tax
Office
mediation
tax
Metropolitan
design;
is
Our a
international
not
that
choices
positively
aggregate
improve institutional
rates
single of
results
pose
they In
and the
and
a
the the
SML Nation
analysis.
exemptions
Water
study
revealed
problem
provide
impact tax
welfare in
contract
tax friction
high
evasion and
The
in
taxation,
cultureand District
there
after-taxthat for data
on for
their
register
multilateral
avoidance,
make
obligation.
little
firms
through
solutions
over
implications.
correlational
corporate
This
between unlawful
research
by alinkages
internally
paper tax significant
fullstatistical
use
(e.g.
the of
Finally, aorigin.
agreements.
applying has
officials
The
descriptive
political
analyzes
agencies information
it
between
common
validated
findings should
stressed
prior
activity.
the in Tax
to
National
provide
smallholders,
of
was
expected
13%
the
governance
quality
but
governmentSouthern
Governmental
through
Practical no
of
avoidance
tax
inflation Administrative
deliberate
the
services,return
administration
legal-tax and
has
tax
implications: and
California
taxpayers, of and
we
a support
found
double
tax
revenue
institutions after-
negative
strategies old,
policy
The that
can
difference
authorities
propensity
technology
be
the
e-filing.
local
public
outliers.
provide
scope
More
evolution
charge
Feler
Department proposed
importance
tax (JEL
benefit
because
generally,
and of The
future ofin to
collection
rates,
Senses total
worldwide
scorethat
D22,
the
of solve of matching
definition)
experimental the
directions
itStatistics,
our the
property
H25, and
evaluated
technical
cadastral
assess reviewhave
H26,the for
at
for
while
(MWD),
manipulation
tax
male,
taxation.
collection
investigated
in
effect.
be
need
In
that
FATF
collections.
expressed egoism’s
beta
a2017, this
hierarchical
increased The
funding
contribute
could an
corporate The
the would
space.
despitemediation
empirically
how
results
byof
subject
to
Government
strengthen
Business
concerns to reduce
the
Using
employees,
tax
up
keep the
public
to
the pre-
of
model.
imply tax
about fact
3.2%
and in
its the of
and
problem
provision
tax
O14,
the
shows
efficiency
updating,
impact
different difference-in-
assessment
accountability:
have
evaluation
research O23)
failed.
degree
effect that,
of of
toof
of©
andofinformation
of
trade
time s.
test
rather 62b(1)
Spanish
four quality,
2022,American
Usingthe When the
HUNOD
different
association
collection.
shocks
intervals. than of on the
The ©or
women's
significant
variables
tax
and
analysis
that
perceptions
The
support
raise
India
protection
framework
payments
identifying
differences values
members
they
economy
10%,
their
launchedof
for tax
and case
for
werethis
of
wereby burdens,
cross-
aboutbetas
of
has
comparative
respectively.
social
efficient
methods. study.
paper
in
the
taxpayers’ a
and
explicitly
not the
two and/or
certain
violation
goods is
Thethethe
local
These
American Economic asymmetry
Polish
especially
Economic
villagers
theoretical
method
frameworks
relationship
being
regional
2022
local
results
determinants
tax
Municipal a
remainedTaxmere
Universidad
government pay
is
tax
indicate Act
in between
water terms
Journal:
taxes
construct
conducted
to be
between attain
financial
offices
on
to that
be amended
tax to
de of
with
finances
agencies tax
Economic
the
of
on
two
los
small issue,
evasion two orin
sectional,
expected
ethnic
avoidance
of
advantage
findings the
government's
sectors, group
requirements the
returns
of
wage-earners
suggest had
theory, collection
thefairness,
thatleads
reported
of and
policy-to
the
taxof
Okunogbe O.; Pouliquen V. Technology, Taxation, 2022 Journal: Economic Policy financial
and
rights,
defining
exceptional
regulation,
results
collection
so
regulatory
datasets
beneficial
more that
reassessment.
Policy.All
village
international
respect
Andes,
the
intention.
regressive
collect
information
different
services
variables.
United
municipalities to
Bogota
revenues
programs.
promoting
all
indicate
the
panchayat and
Rights
It
tax
in
and
law tax
space,
derived
results
the corporate
States.
because
was
representations main
showed
further
(GST),
evasion
the the
that
taxpayers
allows
The The
Colombia.
trust
Reserved
are
we
from
to One
months
They
through
carried
the
absencethey
promote
confirms
of a
the
in
theas of
and
find
out All
in
lower
phenomenon
Turkestan
enforcement,
self-employment,
suggesting
makers
the
referred
money
following
development main
tax
implementation
improve
future
of income
can to
laundering.
taxable the statute.
each that
incomesas
administration, ofthan
of
dynamically
"one
quality email.double
governability
trade their
©
with
ofthe
tax,
This
multilateral
personof and ©toso true
one
Reina J.V.; Reyes P.G.; Sanín F.G. Troubles with Property2022 Colombia Internacional more
highlight
database
the
The
How
research
taxation
devolved
rights
that
faster
the
income aa responsibility
prevalence
traditional
at
international
Koninklijke
and
evasion
openness
adjust
different
nation,
that
would
2022
agreements
mandatory
efficiency
regular
likely
Goods
can
manyreserved.
increased
growth
single
respective
the
the the on the
hason
taxes
of
outsourcing
only
one
enable
National can
of
and
to
and
governments
design of
their
Brill
anonymity
national
security,
hold
regulatory
individual
various
sources
time, in
the
market".
to
CSRtax
for
beta
taxation
possible
frequent
was
import
tax
NV,
positively
regulatory
Tax
combat
of
Services the
collection
theoldand
disclosure
risk
tax
non-
including
data
and
returns.
Leiden,
of in Tax
local
design
This
protection local
taxthe
make
reassessment
panchayat
space
personal
payment
(GST)
reduce
experimental,
strategic,
period
competition
than
preconditions
landholdership
water
collection a
is
large payment
characteristics
income
culture.
implemented
the
2005–2014.
sales behavioral,
ones. from
and
instrument process
accountable?
prevalence
cross-
for among
tax on
tax We
China
Likewise, account
Copyright
mediation andleads
to
wasof
apply
poor
Bazarbaev A. The Turkestan Statute 2023 Oriente Moderno expected
These
through
20
tax
latter.
impact
of
agencies 23.
Association.
evasion
leads
management.
if all
ittheir
is findings
collection
CBDC
governments toIndian
only the
rights
was toreturn
Incorporating
taxation.
to
ahousing better suggest
conclusion
affect
is
businesses
draw
All
under
significant
the and
The space.
The
based
rights
paying align
upon the
long
work on itWith
that
and
the are
and
to
Fifty
impacting
sectional
political
the
reduces
are distortions
declarations
©
ensure 2022
cross-border
households.
collections,
betas
our
ratification
percentage
occupational
findings
with
taxation.
subject
guarantees
full
villages
conditional
estimated
unnecessary Zhang,
India’s
questionnaire,
that
research
changing
combined to alsobecause
dimensions
usebut
ofof
Increasing
this
in in
cross-border
collected
tax
Our
designthe
tax
Andhra
Husnain,
balanced
they
specific
local
decisions
highlight
correspondpolicy
tax.
resources
fraud?
itmarket
directional
model prices
given
studyand
GST
was isagent
that
also
can
property
income
by
the This
and
the
was
tobe the a
Carruthers C.; Fox W.F.; Kessler L.M.; Murray M.N. TAX COMPLIANCE IN 2022 National Tax Journal reserved.
often
increase
discusses
that
payments,
Pradesh
philanthropic
Tax
Yang,
economic
paper
carried
warrant
distance
business
statistically is unproductive
legally
Administration
Ullah,
argues
out in
morethe
were
functioncorporate
lower
activity problems
obligated
Abbas
development surveyed
capital
that
without attention
significant, revenue
in the of
and tax
affecteduse ofby of
modern-day
highlights
raise
collection
return
useful
international
taxes
produces
importance
objectives
through
framed
the
dedicated
negotiation. tax significant
instead
tool
collected.
with a the
principles. for
and
taxpayers
to bootstrapping
technique
smaller
ofthe difficulty
either
The of
FDV,funding
contracts.
We
economicthe was
SDF,
used
marginal
has
objective
The FON,
offense.
empirical of
been withthe
a it
of
Zhang X.; Husnain M.; Yang H.; Ullah S.; Abbas J.; Zhang R. Corporate Business St 2022 Frontiers in Psychology avoidance.
make
generation,
through
movement.
Serbia.
Zhang.
simplifying
digital
manipulating
from
methodology,
regions,
empirically
analysis. current
the
IM The 500
technologies The
tax
payment.
and
the
scholars.
which
Insight structured
This
obtained
the
confirming findings
collection
ataxes
country’s
which ©
subsequently
into ©
higher
multi- offers
variables.
2022,
allows2022,
results
that arerisk
an
area-based
asurvey
variety
survey;
is important
understanding
These
tax
GPR
conditions.
and
bringing
methodologyrate
and
remains
Originality/value:
analyses
robust to400
contracts,
of and of607
PLS
tax
ofa land
debt
©small
to
afor
a tax
Israeli
larger
2022
handling
was
relevant
battery tax
challenge and
distinguish
evasion
especially
of
The ofrevenue
Informa
forto
budget
tests be
for
all
and
Wydawnictwo
of
regulatory
show
cumbersome
opportunity
The
us
the to
diminishes
determinants management
significant
interviews. that
total
Author(s),
incorporate
growth theThe
space
to
population
property
of Naukowe
increases
study
method
indirect
reduce
under
economic
of model
analysis was
and taxin
found
fraud intax
15
Komatsu H.; Ambel A.A.; Koolwal G.; Yonis M.B. Gender norms, landhold 2022 Land Use Policy progressive.
instruments.
medium-sized
whether
and
for
residents
collection.
UK
government
businesses
theoretical
analysis
literature
and
terms
Uniwersytetu
liability.
that
finds
indicates
system,
and
companies.
for
countries
the
Limited,
are of
inthatthe
increase more tax
developing
IRS. randomly
and
Amanagement
allowing onto©In 2022
claiming
However,
From
trading
institutions.
explanatory
demonstrates
preliminary
low-tax
contrasting
between It aTEI
this
enterprises
payments
jurisprudence
prominent
Mikolaja
government
is
and
study,
effective
as
single
concluded90%
EU
sampled
the are
Taylor
thatand
and forI
Ren D.; Guo H.; Jiang T. Managed anonymity of2023 Applied Economics exclusive
undesirable
sales
activity
egoism
first
(MSEs)
redistributed
taxation
membership,
from
resources
managerial
&
SeveralFrancis
platform tax
observe has
have
in licence
the
schemes
municipalities are
Group.
analytic’
and outputs
collections
a apositive
been
back strong
country
should
still
perspective,
developing to to
that
techniquesinto
and
provided. effect
were
the
betothe
that the
do the
athe
quali-quantitative
tax
helped
firms
thinking,
Kopernika.
survey
environment
actions
98%
commodities
revenue.
that evasion
with
there
Springer-Verlag
production formulate
was
by
internally completely
weaker
information
All
regulators,
Using
is to rights
conducted
wherevalidated
influence
function, move
data
GmbH analysis.
an opinion
on freely
of
provision
on
However,
increase
sampled.
agents.
promote collection,
established
and
insufficient
results
have
transparent
In the do been If
not in
suggest
analysis ofthis
The
they
tax localshowing
throughstudy
revenue-backed
Results
outsource,
to
used are,
compliance.
audit
ofthat
by public
a
tax
effective
the uses
the
all of
single
tax that,
and
self-the ©
Kalinowski M.; Prejs E. On the need to regulat2022 Studia IuridicaInternational
Management incorporates
on
Toruniensia represented
reserved.
unpack
panchayats
disparate
outliers
across
intra-EU
tax
Germany,
goods. the
profitability
collection,culture regulation‟s
the
Wedepending
state and data
on
part money
and
determinants
generally
national
and
world
by
replicatetaxof cost
analysis,policies
on
nationaltrade
evasion,
Springer
thefollow
thetax of in
for
debt,
companies
SML
The
independent
employed, each
cross-sectional
harmonization
policymakers
supervisors
system
reforms
laundering can
Author(s), percentage
supplanting
only
indominance
to surveyed
which in
the
as be
data
resulting
in data.
2021.
of
order BRICS
all tax-
obtained
tax
taxpayer’s
currently aboutpoint
Future
said
in
totax of
Eerola A.; Slangen A.H.L. A Review of Internat 2022 Review efficiency
transferability,
legal
property
transactions,
the
Nature. system,
government-established
and
clustering
borders, the
hardware
administrative
authors’
growth in in
tax
published
the strengthening
and
we and
reassessment
configuration
cutting sector, taxpresent
complaints
municipality’s those
talentof
evasion
in
results and
the
studies
backed
that
through
Published
legislation
collection
distortions
countries
improve
businesses
rights
defined
multilateral the must
debt,
acollection
beta
by
and
rates.
taxation
indistrict,
by the in
should
will
the use
as the
using
Cambridge
recognized
The
occupational
Third
taxation. pay
FATF. of primary
prioritize the
results
policies.
taxes.
©The tax
that
technology,
to
minimum
evasion
employed
and
evidence
Soritor
lodged
economy,
longitudinal are
address
ramping
find by more
concerns
that
that this
tax and likely
regularization
up
taxpayers (i)
they
collection
data analyses
issue.
rates, the
2021. affect
cross-
or are to
the
as be
Survey anlevel
the
Iraman E.; Ono Y.; Kakinaka M. Tax compliance and soc 2022 Journal of Public Policy source
is low,
pre-tax
University
practices
indicate
choices
measures
These
This
Supplement
2021,
need
affected of
41.8%,
market funding.
of
that
favoring
techniques
paper
Emerald
totrade change
by Press
that EU
identifies
to and return
member
perceptions
promote
the self-
Publishing
the Next,
are and and
holds
Official
nature I
the
data
of
free
mechanisms
taxpayers’
border
Through
(inverse)
generally
increases
experimental
examine
commercial
the
challenges
from
taxation
movement
after-tax
37isthe
base,
Pearson's
measure
robust
by
how anofficers
not
for
tax disclosure
brought
of topolitically
improving
fraud
average
manipulation
revenues
informality
return of isby
statistical
of the isof
have
single
Kemsley D.; Kemsley S.A.; Morgan F.T. Tax evasion and mone2022 Journal
Expert of Financial
Systems with Crime states.
about
employment.
trade
by
addresses
Gazette
Limited.
of
mandate
big
revealed
salient the
data
philanthropic
representational
compliance
non-trivial
analysis,
quality
alternative
Based
tax
openness
descriptive
and
of No.587
state‟s GST
(i.e.,
technology
that
the has
andwith
service
on
enforcement
These
nine no
capital
coefficient
sample
and
of
obligation
pollutingthe
statistics of to
learning.
taxation
prevalent
reports
provision, the
across and
theofto in©
Fudan Journal of the 0.15%.
to
shifted
high.
assets.
of
mining infer
the
governability
distortions
economic
implementation
November The Itmore
since
In
Western
data is concluded
causes
addition
growth
29, specific
mid-century
mediate
prevent
sources. of
Balkan
2021 to
to
challenges SML
and that
the
Savić M.; Atanasijević J.; Jakovetić D.; Krejić N. Tax evasion risk mana 2022 Applications negotiate
firms,
tax
identified
acknowledged
the
2022
rules,
many
0.949
and
construction
national EU. firms
collection We
Elsevier
increasing
countries;
(high
account fiscal
transfers with and
determinants
argueLtd
positive
for regulation
impact
procedures weak
(ii)
the EU such
encourage social
on and
Humanities and Social effects.
with
informality;
relationship
production
improve
However,
and
later. water
representations,
countries, proposes © their 2021,
sales
34.8%
therebetween
efficiency
nowadays, ataxation Fudan
growing
iswe
solution, there
an also
from are
Kaulu B. Determinants of Tax E2022 Sciences
was
management
have
panchayat
philanthropy
government
fraud
correlation)
influence
the
collection
University.
primary
many
not
responsibility, aTherefore,
can
removal mentioned
significant
and
controls, be
ofatelections. firms
model
could
revenues
aalleviated
and
the
of alegal
general
taxation and explicitly
in
be as
Tax-
pfairness
analytical
inspections value high
andwell
by
level,
discuss
intensification
perceptions
achieving
systems.
recommender
GSTChain,
strategies
in
as hard
disclosure
positive tax differential
law.
source ©
impact the
are about
2023
usingStill,
regions, of
optimum
systems
proposed
management
on taxation
energies
Association
blockchain
itextend
was
and
the (RSs)
to
firms
paying
expanded
attracting
the
equal
weights.
but
becoming
to
with use
socioeconomic
at
obtain tovillagers
the
respect of 0.000
We ifdigital
same there
investors
also
peripheral.
greater tofor are
(p-value
context
time,
mean- was
tax more
by these≤the
in
Lastly,
Rahman M.M.; Islam M.E. Does Trade Openness A 2023 Millennial Asia and
level,
of
use
network
stabilize
indirectly
in
and high
successful
likely astrategies
Asiatax
tax to collection
indicating
Scholars.
citizen-centric
technology.
liquidity,
minimum supported
informatization.
implementation
participate that EU
rates.
capital,
wage in the
by the soft
greater
making
technologies
0.05).
which
authors’
transfers
IHowever,
analyze
collection;
variance
membership. © clarity
it
these easier
2022,
methodology
reduce
the 38.5%
frontiers at
officesregarding
influence
Kosovo to
the
Sapienza
tax
the
indoborder;
operate. to
state
and of
Zhao X. Analysis and Strategie 2022 Frontiers in Psychology Diamond-Mirrlees
approach,
Currently,
the
law
regions).
Copyright
of right
instruments,
property
panchayat
administrative to
In only
©and,
GSTwork
summary,
2022
tax
when within
isit
taxationsuch theorem
emerges
collected
andZhao.
residents local
free
as
our as
at
business
and
Grupo
This
evaluate
collection
financial
puts
expected
other
authorities
is not (iii)
methodology
many
countries
applicable in
potential
Editorial.
the in India.
that impact
large
gatekeepers–credit
administrative
return All
in andThe
revenue
hasrights
this
outsourced
in ofbeen
this trade
area
astate
theway
trade.
findings
reassessment
have
procedures
purpose
gains in
sellers©
connections
of order
2022,
representatives‟
are
of endand
our
digitalization into
and
consistent improve
University
Malaysia,
support
study to outside
is
from with
to fora of
Rodriguéz Zuta J.; Torres Torres M.Y.; Vallejos Tafur J.B. Tax culture and its inf 2022 Sapienza
Review of Quantitative reserved.
adapted
shocks
municipalities.
rating
barriers;
standard
have
tax
context.
taxpayer on
signed
collection for local
agencies–considering
28%
deviation
Finally, application
a do
engagement was © capital
notLicencia
Stabilization there
applying have
spaces. basedin
a de
bifurcated
Cienfuegos,
continuous
the
with
parties
foreign
determine
reducing view
staff and that
charities
trade between
if Carlos
yet
capacity
officials.
GST divergent
mandatory
fraud and
is an the
Rafael
Except
donors
achieving
could
Krause M.; Lahmann A. Differential taxation a 2022 Finance and Accounting dynamic
outlays,
Creative
the
Taxpayer
©
and growing
2022,
positive Association
differential
on
Indian their state context
borrowing,
Commons
TheRegistry
relationship
behaviour. reliance
Author(s).
taxation
and in
Agreement
central order
and
(RUC); on
Citizen’ cash to
Rodriguez.
dialogue
CSR
essential
in
seeking
the
be
analyze disclosure
questions
objectives
substantial. to
how and All
aspect. the
navigate
the rights
alters
regarding
for
HalvingThewhichthethe the
the it
reserves.
Atribución
private
46.8%
(SAA).
between
represents
behaviour
governments. do
This We
financial
not 4.0
fact
perceptions find
issue
apresented
data Pareto has
are
GSTChain that
Internacional
capital.proof
usefulabout I ofin
Urrutia Guevara J.A.; Gordillo Cevallos D.P.; Yancha Villacis M.M.; Cai LEGAL STRATEGIES TH2022 Universidad y Sociedad reserved.
approaches
corporate
neighbouring
fairness
straits
was
distance
performance
reduction
(CC of
conceived.
BY 4.0)of to behavior
ininternal
the municipality
comparability.
of
local The and
digitalization
these panel inis©
units thea
find
payment
increased
tax
order
blockchain that
enforcement
improvement,
international
creates to rating
for
help
positive the their
system to agencies
turnover
but
courts‟ taxandbusiness
it
based
externalities tax
results of on
Breen O.B.; Cordery C.J. Cross-Border Tax and P2022 Nonprofit
Revista dePolicy Forum
Ciencias influence
distributions
2022
regression
frontier
has the
evolved
expenditures could
https://creativecommons.or
push
operations; appears
author(s).
finance-oriented of
estimations
over
49.5% raiseworks
resulting to
aself-
do playand
revenues
period not were
from a
people
collection
in
trusthigher
supervisor and
jurisprudence.
for society and taxes businesses
rates
predicting
autonomy
at the and
for
The expenseawith
risksin the
López J.P.; Narváez A.A.; Cárdenas L.M. Factors that affect ta 2023 Sociales
International Tax and
less
services,
used
by
that
Chinese impactful
over on
includes 1.5%
g/licenses/by/4.0/deed.es
objectives
pay
Western
positive taxes
employment.
and
objective improving
panchayats
data
trade on
because
Europe.
relationship
of
of role.
obtained
different
water
©
making tax
GDP
exposure2023,
These
thereappear
in
Challenges
services.
from
The isis of
low-
consistent
tax
findings
more
31
income payments
states as highlight
theand
indeveloping influenceto
lowest
union thethe on
end the
of
Castillo S. Tax policy design in a 2023 Public FinanceForecasting stages
Technological
driven
managers
no
in the
between tax
Author(s).
This
taxpayers'
obligation
government.
success
the
of
culture.
future
research
state
the
large
factors
that
perceptions
lives
to
system
economic
are part
include
©
presents
support
© easy
in the
2022 2023,
than
byand about
a tax
Jiang W.; Zhang C.; Si C. The real effect of man 2022 and Social Change
territories
countries.
cycle.
decreased
commodifying
Associacao
problems
governability
fuzzy-based
collection
developments
Elsevier
The
Inc. inof
©
main India
2022
spending
Iberica
theand
recommender
efficient in
results
waterfield from
Informa
de
tax
and ontoasshow
of fixed
RISTI - Revista Iberica de that conducting
local
2017
UK
assets
maximize
Sistemas democracies.
toand
Limited,
efficiency2021,e property
trading
that
revenue, and
Tecnologiaslevels
local theastax
Local
have
avoidingTaylor
de
numerous
collection
system
transparent
international model techniques
rates.for
inlaw Implications
citizen-centric
the in greater and
Kitsios E.; Jalles J.T.; Verdier G. Tax evasion from cross2023 Applied
SistemasEconomics
e Tecnologias de reassessment
Letters government
outcome
& Francis
fallen
governments
expenditures,
Informacao.
methodologies
of
and the
government.
corporate its over
findings shows
Group.
preliminary the All
taxation ©
activity,
andAndhra
are that
period,
facing rights
related
2022
GST
flouting
discussed
was
which
to has
World
Camargo Z.R.L.; Camargo J.L.; Camargo W.M.L.; Antonio O.A.J. Commercial informality2023 Informacao would
Pradesh
aimport
considerable
especially
climatological
reserved. assist has
competitionsince the
a the
realitieslong-term
democratic
positive start of of
Journal of Circuits, the
in the
outcomes drafting
Scientific
justified,
success
deficit. era© of of of
Publishing
givenlocal
2022 local
applied. contracts
the The use
limit
authorities.
Lokniti,
effect
the
scarcity,
because
democracy on
economic
experience India’s
among
countrieslarger
and economic
recession.
others.
local declines
outside I in
Pasha S.H.; Mehrotra D.; Lin J.C.-W.; Srivastava G. GSTChain: A Blockchai2022 Systems and Computers of RSs considering
Company.
when
Despite
Centre
development. to the
For increase importance
The TheStudy citizens’
its
study Of of
Likewise,
cash
propose
the EU
governance.
awareness and are we
financial
the identify
notions
applying
© 2021 that
of
non-
The
Elliott C. Taxation and Accounta2022 conduct
Studies in Indian Politics property
Developing
suggests
the influence
investments.
financial taxover
nature,
that Societies.
feedbacks ©
tax
compared
authorities
of incomes
The and the
unified
Authors.
payments
to potential
implementation standards
Governance
and benefitstherefore
for regarding
the local
Wang Z.; Spreen T.L.; Yang L. A Replication of “Trad 2022 Public Finance Review should
and
Author(s)
financial
the
published fiscal
avoidancereview capacity
2022.
pathology
by Wiley and
of change
are
double of
enhance
generated
authorities,
GST taxing governmental
by this the
regulations obligation
research
Beeri I.; Zaidan A.; Zeedan R. Willingness to pay tax 2022 Governance especially
institutions
taxation.
Periodicals
institutions’ significant
as
Nowadays,
LLC. conceptual
incomes. thisSome
Journal of Liberty and of result. that
suggests
regularly.
explanatory © © 2022 organisations
2022
factors The of and this in
Tofan M. ACTUAL CHALLENGE I 2022 International Affairs tools
topic
reflexives
author/s. for
has characterizing
aroused
conclusions interest
should
Management
evolution.
these also©ensure
processes. Development
2018 © the
The
2022
the tax
recommendations
quality system
ofUK property of Kosovo,
are and
Singhal N.; Goyal S.; Sharma D.; Kumar S.; Nagar S. Do Goods and Services2022 Vision Institute.
Authors.
Informain
having
presented. Limited,tax
International
consideration
Copyright trading
© its
Gibson C.W. ‘How will this affect 2022 Environmental Sociology its
as frequent
Transactions
Taylor & Francisreassessment
in OperationalGroup. to
International Journal of commitment
2021
enhance Inderscienceoverall to full
Meza J.; Teran L.; Pijnenburg M. A new approach to tax2021 Electronic Governance Research
membership
Enterprises ©Ltd. 2018
in©international
performance.
International Federation 2022 byof
Senawi A.; Osmadi A.; Abd Rahman N.A.Y. EVALUATING DETERMI2022 Planning Malaysia integration. © 2022,
International Transactions MIP. Operational
Institute for Human Research
Cordero J.M.; Díaz-Caro C.; Pedraja-Chaparro F.; Tzeremes N.G. A conditional directio 2021 in Operational
Human Research
Research in Societies
Rehabilitation. All rights
Krasniqi A.; Sojeva D. EDUCATIONAL MODELS 2022 Rehabilitation reserved.
 explicit
results
effect
construction
not
of high
period yet
clarifying of revenue
showedtax
assumed.
and
a2003–2015
these burden
of
increasing allocation
that
the The by fiscal
and cross-
means in
considerable
Blanca)
the
as
these
175)
era
within
EITC
used.
present
tax
and
quota
which
We
employed
municipal
yield
the
pressure
most
aand
ofpercentage
Development
The
perception
decreasing
study we
claims
In
shares
control,
society,
andwith
present
ordinance
institutional
objective
in
dimensions.
provides which
important
proposed
digitization,
two-year
the
TaxThemis,
also
provides the
had
onofto decrease;
of
has
public case
formal
from
thoseat
as
athis
analyze
balance
a to
liquidity,
facility aalinkages
political
(oecd), of
least
they
formal
costs
Liechtenstein
policy ofthe
of total
The
that
delay.
historical
debt
support
stronger
article
local
assets
an
affect
and
and
and
Eastern
and model
can
of
the
was
and
Ittax
tax
tax beis
border
of
net
in Bayesian
enhancing
controversy
revenue
survey results
three
mindfulness
disclosure
necessary
(iii)
and
the audits
tax mobility
ofnor
findings
Secretaría to of
the
of spatial
theirin
triggered
assessment, would key
eleven
real
consider
de of
states.
carry
taxpayers’ workers
estate panel
large-
be
Hacienda and
the We
the tax
(1%),
significantly
employment.
guidance
interactive
viewpoint
indirectly,
basic
Europe
and
in which
results.
considered
payments.
city-level
impact
Profitability
systems
to
and
data
Monaco
definitions
determine
emitting where
comparative
on
pensioners.The
econometric
transparency,
to
with of
other
individuals
as
countries.
reduce
visual the
proposed
Moreover,
implementation
the and (1%),
different
These
average
an
short-term
political
thewe Theanalytics
impact
Member
regarding
overview
instrument
investment
tax
provide
Andorra,
want
More
effect
effects
tax tax
model
the
culture
article ona y
payment
found
revenue
important
negatively
personal
estimation
audits
integration
Crédito
and
on
are two
evasion.
system San
larger that
found
distortion methods
per
data
Público
key
to Marino
We the
of
among
help of capita
managerial
related tothe
areas-the budgetary
does owe
machine
collected
of tax
(shcp).
tax (less
the are
withdepend
not
officers gap
than taxin
The
capital
data
States’
who
quota
of
the
yields
energy is is
information
government
financing tax efforts
taxed,
low,
resource
oversight;
long-term savings to for
we inbe
and, tohow
do
exchange between
equilibriumused
regions fight
not
tolerate
the much,
for of
International Journal of
of
and
on
1%)
taxpayers
legitimacy
techniques
basis
evasion
the who
downstream
for
mine
accounting
against
and
reach
its
demonstrates
importantly,
estimated
significance
implications
represent
learning
structurelast
additionaldid
accumulation
139 for
what
instruments,
tax
8.2% evasion
generating
Russia
original the
and
relationship
are
sets
not
countries
tax
to
for
intentions
two atax
models
of
explore
for.
same
19.2%
ordinance
of in
including
developing the
for
limit
years
tax
exceed
result.
evasion.
growth
resilientthe
because, and
firms.
In
the
generate
that
pricing
the
real two
design
improving
decrease.to
with as
collection
the the
from
conclusion.
ofpaper
Province
the
and
with
aproperty
3%carbon
through
the
ESRM
suspicious
The to AML
tax
meta-
context
language in of
labour
paper
a
these
tax isof
electricity
of Chimborazo,
revenues
evasion
coordinated
municipal
alternative
means
regimes
tax
elements
the differs
decreased
taxation in
viewing
responsiveness
preliminary
Coupled
heuristic
analyzed, in from
of
with fourth
and move
financing
force
among the
social
interest due
algorithms
with oil
evidence tax
to
anature companies
Ecuador
citizens.
category
time-period
climate
in the to
dominance
of
focus and
of
the
possible V4
tax© in
who
state
that
on
Economic Policy in the
force
adoption
several
tax
includes
presents
context
company’sEuropean
development
This
factors.
for
than
times size.
evasion
legislation
of
© developing
2022paper
tax on 1)is
sources It
can
Inderscience
of the
ofapplication
the
the further
also
groups
the
limited
taxes. share
practical
within
empirically
Considering equilibrium
Covid-19 associated
and
therefore
economies, state
Taxto of
merged
through
the
the the
of
results
tax
of
2021
income.
frontloaded
fixed
schemes
change
Argentina:
countries
is the
revenue
orientation.
both
revisions
alignment
increases
the
global mainAdonis
effects.
as The
involving
beneficiary.
whenrisk. aleads
withVAT
performance
of this
accuracy
federal
The and
type
pension
In
market
Drawing
the has Abbey
of
particular,
registered
thenational
to both
taxes,
results the
more
due study
failure,
highest on under
to
as
show
Stavjaňová J.; Vítek L. Tax evasion and econo2022 Emerging
African Economies
Journal identifies
with
them
analyzing
triangular,
help
where
Enterprises
of the
capacity,
savings
population,
examines
security a
to
distributors.
gas
of Business pandemic fordecrease
close
available another
the
implementation.
companies.
Publishers
was are
of evasion
non-experimental,the
and Ltd. common
heterogeneous
or achain-type,
significantly
the
Ltd.therefore still
demand in
regional
Conclusions:
its The
All sector
sourcesentry
provides
rights studyitand of
is
the of
into
taxation
we
rather
taxpayeranalyse
importance
Differences
dynamic
Duckitt's
purpose
accounts
favorable
optimal
well
the as
need
economy than
the would
and
and
economichow
as
dualprocess
ofdata.
views taxpayer
prevention
parameters.
for volume pave
differences
aEstimations
simplified
inadjustments
between Poland.problem
on
representing the
settings.
taxation
and In Based
of way
this
the of
tax
to
Chukwunwike O.D.; Ofoegbu G.N.; Amara F.M.; Okafor R.G. Government Accountabi 2021 and Economic Research downstream
period
tax-related
transaction
unnoticed
extraordinary
Findings
insurance.
larger
important
supply
budget,
The
can study
serve
relationship
reserved.
design
for an for(2006–2015).
sides
weof data.
the
Also,
companies
that
offers
as
correlational,
international of
can sectors.
deals,
loophole
aof
to rents
bribery
say
compass
the A
evaluationthe
preferred
each amachine
range are
that
economic ©
The
taxpayer
in legal
with
pension using
it
forof aof
in
©
of
and
the
taxes
2021 the
donations
societal
taxpayer.
on the
transition
Sharma
motivational
evasion
the
paper, degree
legislation
tax
spending,
composition
regulatory
analytical which
National or in
transformation.
According
and
A.,
gap
intelligent
toolwhether
are of
support
market
Sharma
model,
from
ourtax
policy
Tax political
prone
(i.e., analysis,itto
in
2010
results
the of
ofR.,the
to But
Studyto
tax
network
anchoring
curbing
limited,
the
tolerance
large
has instrument
municipality
World
recommendations
the
cycle.
applying
tax managers
order
competition Bank
a=indicate
fairly tax
generation is
dealing
Itmanagementofofconstructed
contemplates
two
that such
competition
tax
finds
Enterprise
strong
and of
reliable with
conducted
evasion
portfolio;
eliminates
the its
impact.
energy these
own
-evidence
derived
andthe
local and
that
the
Sharma A.; Sharma R. Exploring Tax Decision2022 Journal of Tax Reform forest
rapid
results,
we
2022.
2
2017(Nkey
involves
provide
learning
expenditure,
international
evasion
Association.
linear
fused decarbonization
identified
economies 722)
mixed
with in the
real relative
in
algorithms
while we
the world
All differences
the
protection
by proposed
aasserting terms,
approach
decreasing
breaking
organizations
model rights
respective are will
of
used
that
transaction
will
tensions
by
increases
which
ideal not level be can
international
represents with
of deals,
addressed
be
publicincome, a the
problematic clear
debt. by
Ali M.; Shifa A.B.; Shimeles A.; Woldeyes F. Building fiscal capaci 2021 National Tax Journalde
Survey
The
from
companies
inductive
duly
double
trend.
down
regional
governments’
activities
require
VAT
among
to
that real
commercial
solve
currently
corruption
reserved.
methodology)
trade
taxation
introducing
as it
data
lessons
validated
fairness
registered
V4
The
anetwork more
estate
mindfulness
positive
the
involves
stakeholders
because tax
of
and
existing
focused
has
on
members,budget
learned
interested
method relations
significant
evasion
profits
governmentminimum
18,005
dilemma.
monitoring
protection
than
taxes taxpayer
outlook
a
enabled
to
reconciling
are
and
would marketdeficit
were
incentives
on
much
detect
of
over
in
a
with
part
the on
fightingbe©
firms
more
us of An
toof
Revista Venezolana advantage
2021,
in
and more
several
estimating
causal
additional
biodiverse
faces
the
confirmed.
positivelythe
questionnaires Universidad
level
enforcement
corrections; lower
greatest than
level
years over
the-
innovative
habitats.
In
related it 75
of
transaction
potential
the to small
demands 61del
developing
budgetary
evolution
explanatory, effort
area
with © Zulia.
doctors
for
of in
2021 of
between
and
classic
examine tax
government
detection.
suspicious
individual
taxation.
questions the
destructive
accompanied
programs
generation gap
tax tax economic
the
© of
are decrease
This
RPTTE
parties lowers
benefits
havens.
effect
topic
Tidsskrift
fiscal research
bylittle onTheir
under
groups.
involved tax
on
legitimacy
available
redistributive,
companies. can
this
for each
The be
real
Alcantar López C.O. Tax collection, federa 2021 Gerencia All
company
Environmental Science and data
from
element
tax rights
countries.
provision
implementation
American
strong
costs collection
the
collection
legislative
real
support
operators? and
estate state of
for reserved.
Ittaxation,
have
higher assesses
equilibrium
city of
frontloaded
Chemical
improvementsaffectwas
intervention
progressive
These -taxto
Trujillo-Peru
are the the
impact
policy
state
through
Society.
costs,
some sizeto
in
observed
evasion.
uses
of
share
Rich
Den
with the
sector
time-varying
statistical
and
proposed an taxes.
ofof ©
visualizations
the
norske
the
decreases
determinants from
improved
global
the
relevant 2021,
interests The
economy,
legeforening
information,
model of 2014.
misuse
analysis.
with American
canparticle
main
of
firms’are
accounting The risks
The
also bribe be
Wakiyama T.; Lenzen M.; Kadoya T.; Takeuchi Y.; Nansai K. Forest tax payment res2021 Technology on
makers
when
the
who
pension
of
All the
the issued
rights
reorganize
compared
the countries
transition
taxation
of
main the economic
and
considering
questionnaire taxation
flypaper
questions
factor, reserved.
totheadvocates
receipts
economies
through which effect.
economy.
simplified
with growth
is
the
that other
tolower a
for Our
have of
In
tax
American Economic Economic
swarm
results
is very
offering
fundamental
designed
operations;
2022.
influential
depicting
perceived
employed
paying
oil-producing indicate
small
Lastet
behavior Journal:
optimization
generalized
tostate
by 2) compared
economic results
facilitate
ned
what a
associated
policy
regions. fra Economic
passive
extent
capacity,
and (IPSO)
show
the to
sectors.
makers From itof
Cullen J.B.; Turner N.; Washington E. Political Alignment, 2021 engaged
potential
Journal: Economic Policy sample
professional
presented:
results
this
taxpayer.
revenues.
not
mediation
emerge yet
determines
Policy.
algorithm of
suggest
maximalist in
adapted
All from 307
The
of SSB
financial
The
Rights
to thisfees
Underreporting
lower tax
contributors
results
reading
improve to and
separation
that
view,
decrease,
Reserved.adoption
the the
the
of
the the is
evolution
the
has
because
to
examine
which
and share
implications
that
exploration
notions innovation
tidsskriftet.no
This article
been
adjust the and
implementation in
of
taxation
future
how the
‘gray
for
and
reporting.
analyses
helpful
authors 22.
bribe collection
other
ITAin cardinals’
capacity
november
is these
less
policies
behavior
conclude 3)
efforts and
downturns.
of aindividual
research
trend, total
information
municipalities
state
30% of
competitive-
Case
the
power must
of cash
typical
improving
multilayer L.B.
that may ©
effective
v.was
createtax
income
perceptron
grew 2021
with
create
for
jungle
Hungary processed
assessment
condition public
market
from by
higher
cuts
the
beliefs, theof
neural
12.5% tax
Denk P. Tax Competition and 2022 Intertax of
IPR the
postcommunist
may
investigation
Attention
2022.
tensions
preventing
distortionary
by
affects
that
in taking
their
author.
population the offshore
two bebyis two
advantage
energy also
main
jurisdictions.
Licensee of of
exploring
tax in39 market.-This
EU
significant
suspicious
paid
evasion
more sectors
regions
MDPI,
503, member
of to
the
SSB inthe
the
wherearetax
through
and
tax
goods,
costs
basis tax
collection
by
for the
payment,
rather
weight Software
efficiency
than of which
merely
sales (SPSS may
and
in
Batrancea L. An econometric approac 2021 Mathematics
economies.
and
issued
the
network
of
paper
states
case
Croatia
capable then
Slovak
gross
mechanisms
transactions
criminal
anticipative
where
resilient of
implementation
Basel,
the
v.26).
by
aims
in afurther
bylower
the
domestic
tax
Argentina
and
states.
corruption
to
Switzerland.
Cronbach
The
©
finding
to
similar 2021,
inEuropean
economy. assess
between
implications,
Slovenia
knowledge
these
results Alpha We
research
social in
is
factors.
requires
the
product
situation.
alleviating
presented the
test From
the
and
index the
of
of
inis
help
where
prevent
half
International Advances in optimal
the
(gdp)
European
© taxcurb
for
International
dominance
Court point
2021 of
in local political
public
both
potential
Human
1990
by of
weighttaxthe governments
types
view to bads.
Atlantic
orientation.
havens and in
Rights
of
15.6%
authors. ofV4 This
thein intax
tax
related
because evasion.
aftermath
recovering
model
the
rampant: optimal taxpayers
using tax oflost
taxation We
evasions
the
ato
tax also
public
question with
2001
strategies found
andprofit
debt
inthe
Janoušková J.; Sobotovičová Š. Approaches to Real Es2021 Economic Research The
sufficient
89.9%.
in
article
taxpayers,
countries
Economic
Instead,
(ECHR)
gap,
improving
2019,
terms
Licensee
that
and
tax
default
regional
tables,
opposition
have more
the
IPR of
The
seeks
on
topological
avoidance we agency
determine
as
volume
principally
is 12
support
corporate
MDPI,
crisis, a
budget
selection
against
political
although
Society.well
did January
significant
in
when
expand
notofasand
based
Basel,
data
deficit
of
that
strength
the
for
expect
losses
vector our
2021.
financial
triangular, on is
Energy Sources, Part B: revenues.
the
sample
majority World
implemented
government
has the
administrative
frontloaded
exhibit
collective
incentives
application aelements
of The
smallest
lowerValues
medical
political
to by
pension
evade
practice paper
contracts.
flypaper Survey
generation
impact.
capacity was taxresults
The
and
inare
(besides the
Nĕmec D.; Kotlánová E.; Kotlán I.; Machová Z. Corruption, taxation 2021 Economies to
Here, find
decreasing
machine
consumer
misconduct
Switzerland.
moderator
analysis.
or
in
(WVS) in
chain-type,
emergency
identifying mediation
aboutfact,
(SVM) and
taxes,
between
Specifically,
taxes the
risks.
the
how the
transaction of
court
classifiers
wage
The
on the
volume
justifiablewe study link
Economics, Planning and framework
acompanies.
paper
After
strong
taxpayers
taxation
effect.
imagination
higher
pro
between futuroshows
division
©
for pro-tax
and have
2021
VAT ©
of that
into
smooth
about
legislative
mindfulness 2022
Informa
registered Taylor
corruption
clusters,
aacoalition
simple low climate level
and UK &it
of
Castillo-Ramírez A.; Mejía-Giraldo D. Maximizing financial b2022 Policy considered
of
with
dealsprofit,
income
relies
innovation
propose optimal
agricultural
shortcomings
cheating
Francis on
haves taxa from
an
on
Group, the
and
index
capacity
calendar
been
exports
taxes of conduct
which
parameters.
LLC. strong
method
on
national
is. andthe
heatmap
the
were
We of tax
tax
rise
find
in
was
thattax
random
tax
transitional
Limited,
policy,
taxpayers administration
revealed
engages
culture, probabilistic
trading
moving and with
effectsthat
local the
62,30%; after
assimplified
beyond Taylor tends
main its
tax&of
changes,
support
the
is
Thepaid,Hungarian
IPSO-MLP
dependence
developed
evasion.
with
in recent amainly for more
isevasion
increasing.
by
However,
carefully-designed
years. on afor
progressive efficient
tax
and ©the
group IPSO-
this
2022, ©of
fossil 2021
Rios V.; Hortas-Rico M.; Pascual P. What shapes the flypap 2022 Local Government Studies implemented
applications,
that
to be
sampling
the
Francis
mundane
taxpayers
collection
taxation
tax
oil-producing
community
dimension
introduction
authorities
by
SVM
fuels the
economists
moderating models
sector.Group.considering
fights
with
and
through
authors. that (JELand
abased
regions
organizations
using
This
belonging
effect
levels,
more about
sales
has
then
codes: on
justifiability
demand-side
dangerous-
Licensee
shows the
isF22).
as
the
close
not
best
ofthe
IPSO
to
a to
that
the to
encoding
Czech Yearbook of Public expanded
Czech
global
views
phenomenon.
Russia
respond
database
use
H24, of Society
H55,practices
present
turned
paymentto scheme
under
the
H87,public of
an
out and
Paying
contributors to
Kirchnerist
inverted-U
to
health
vouchers
and be a bribe©of
Korauš A.; Gombár M.; Vagaská A.; Šišulák S.; Černák F. Secondary energy sourc 2021 Energies appropriate
the
world
MDPI, inflection
objective
materialized
algorithm
some
international
homogeneous
intuitively beliefs
of Basel,the real
are
show design
in point
andestate
the
Switzerland.
stated used
non- for the all of
between
right-wing
as new
levels
and Private International administrations
International
statistical
shape
requested
resilient
needs. in©
Internal
predominates
2020
carbon The to
pricing.data
perceived
by
2022 changes
Author(s) Law.
aat
Revenue as pursuing
public
Lippincott
the
Instead, All
well risk rights
low
2020. asand
official
infindings
the we a
Hradecká M. CURRENT ISSUES OF C2022 Law the tax
taxation).
authoritarianism.
publication
models
objectives
governmental
of innovation
evidence
reserved. regimes.
for of© of on
tax 2022,
the its The
evasion
capacity—the
transferring These
website
2014
organization. of
Journal of Public Health ‘post-neoliberal’
providing
increase
is associated
fiscal
Williams
Service;
level
Published
need
reveal energy
(68,85%).
tothat the
thinktax
with
andby the dataauthorities
individuals’
with
policy
Wilkins.
Oxford Also,
bigger.
main a
analysis 16
of tax the
All
Wydawnictwo
studies
the personal
detection. inform
reform-significantly
© 2022,
moderating
revenue
developmental Our
Economic
through data
effect Uniwersytetu
about
proposed ofreduces
related
agenda. the
Asada Y.; Chriqui J.F.; Pipito A.A.; Taher S.; Powell L.M. "Holding the City's F 2022 Management and Practice was with
income.
percent
state.
rights
evasion
University
Aggressive
limitation
Marii recommendations
Only ©to
increase
reserved.
performed at 2021,
eight
atax
Press
Curie-Sklodowskiej high
climate
implement with
on The
in
regions
level thethe of
behalf
policy for wat of
motivational
Hungarian
system
increasing
Laboratory
and
party
However,
the increases applies
transactions.
improvement
Author(s), weunder pathways
collection
for evaders
tax
argue the
Transition dataset
evasion
of
exclusiveWethat the
Vartašová A.; Červená K. Real Property Tax in 2022 Studia IuridicaJournal
Lublinensia share
(65,57%).
Ifo
begins
electronic
Lublinie.
through
compatible of
considered
multinomial
Institute, with sales
Using
All
which a and
payments
rights
with not
Munich. ones
the
reassertion reported
linear
mindfulness
the reserved.turned
inAll small of
Montenegrin of collected
capacity
Research.
lower
demonstrate
government
exchanging
licence
for
out tax and to from
and
purposes.
tosovereignty.
be All
higher rights
the
failed
information.
Springer-Verlag
resilient: the
reducing general
levels,
usefulness
In in public theAs
logistic
contingency
rights
state
firms
relates
European
administration
jungle ofregression
isreserved.
associated
with incentives coefficient
tax
Convention of For
evasionmodel.
tax with and on of
affairstax
Kosenkova Y.; Chernov S.; Shestak V. Modern tax Havens: th2022 Economics
International Economics The reserved.
respectively.
and
GmbH effectiveness
legitimating
the system
procurement,
Krasnoyarsk
resultsGermany, is The
thisstill
Krai,
show the Granger
of
fiscal
in
part
results
Tyumen
that aemail:
rather
of
a high
the
Human
of Pearson
permissions,
Multinational
informality
intentions
West
benefits-have Rights, and
Azerbaijan andtest
please support
and
hardly statistic
corporations
not with
province
been for
Forteza A.; Noboa C. Tolerance of tax evasi 2021 and Economic Policy causality
TaxThemis
agreement,
early
Springer
suggest stage on test
Nature. through
of
the confirmed
resulting contrary two in a the
casetax
Oblast,
tax
use
of
met. burden
τ=0,335,‘offshore’
transaction
progressive
specifically
Iran
studies
rebellion In
bidirectional
implementation,
Astrakhan
with with
journals.permissions@oup.c
conclusion,
on by
significantly
costs,
1500 atax
taxation.
with relationship
real-world
the rural
Oblast,
significance
havens
Article
samples
the some ©tax- 8.that
sector
paper
to
©
of
Genser B.; Holzmann R. Frontloaded Income Tax 2021 corruption
Republic
CESifo Economic Studies affects
level
om.
avoid less
demonstrating
Although
2021
2021, paying
DeIntertax. of
taxpayers’
than
tax isSakha,
Cristofaro acollection
taxes. supply-side
1%;
that
All liquidity,
standard
By
et
rights the al. is This
IEEE Transactions on for
the
between
related
in the
challenges
2008loopholes
presents
phenomenon,
Kaliningrad tax
data
followed
the evasion
innovation and
current
Oblast, that
with detection
interviews
by a thetax
tax
bribe
Sakhalin
Purpura A. Protection of Taxpaye 2021 Intertax profitability
deviation
closing
phenomena
and
is anshould
reserved.
problem.
reform open should The beand
(P<0,01),
accessof the investment,
evaluations
face on
financial main
articleit
in isterms
Visualization and capacity
with
growing domain
administration
transactions
Oblast,
and
concludedthat and
polarisation
Novosibirsk
changes
that tax
experts.
generally the evasion.
involvement
in of
Oblast
tax ©the
rates
Lin Y.; Wong K.; Wang Y.; Zhang R.; Dong B.; Qu H.; Zheng Q. TaxThemis: Interactiv 2021 Computer Graphics corporate
inclusion
source
distributed
show
of
The
2020 that
inclusion, of
robustness
IEEE. tax
and
financing
theunder
equity evasion,
taxIPSO-MLP evasion
the
ofincreases
the for
and states
the
terms
policy
in
and exchanging
initiated
culture
reaffirm
must Omsk
rates
bein has partisan
by
one lead
addressed afirms
Oblast. of to
significant
their terms.
information,
to© secure
2021
jointly. By
State
of
modelthe in
sustainability
results
bringing
which was
will its
Creative
has to function
athe higher
further
enable are Commons
fore of
accuracy
further the
Filimonova I.V.; Provornaya I.V.; Nemov V.Y.; Komarova A.V.; DochkinResilience of the reso 2021 Energy Reports public
The
and
influence contracts.
Author(s)
reductions
fundamental on tax in Firms
income,
evasion inof
© 2022
confirmed
challengesthanAuthors.
guaranteeing
Attribution
rate
formulated.
evaluations
supplying the
a by
andin©functions:
License,
bribe
afuture
2021
constructing All which
minimum
IPSO-SVM
conflicts
without
rights
Fondo
stages
Pedroni F.V.; Pesce G.; Briozzo A. Financial Inclusion, E 2022 Apuntes del Cenes profits
incomes
taxation.
reserved.
social
permits
model
de Cultura and
welfare
and ofThis investments.
the
unrestricted
logistic
Economica. fourth
reform
to citizens, would
use, All Itais
two
involved
of
previous
concluded
category,sub-samples—
implementation in
requestlegitimating
that
medical the by of the
officials
presence
category, tax
de J. López Pérez S.; Vence X. Structure and evolutio2021 Trimestre Economico repatriate
there
distribution,
regression.
rights are
reserved. billions
circumstances
and
Moreover, of dollars
the that
Croatian and Comparative developed
collection,
instrument.
is
of associated
anwhich,
external and
the © with developing
article
2022
factor aand 17 such
Klemenčić I.; Klun M. Exchange of Informati 2022 Public Administration
with
in missing
motivate
reproduction
IPSO-MLP
countries.
illuminates
Authors. Allmodel the
capital,
theFinally,
an taxpayer
rightsin tax
any has
overlooked
system
reserved. to asis
help
higher
Revista de Ciencias percent
COVID-19
neither
create
evade
medium, increase
thethan
their significantly
efficient political
providedtax norin
obligations.thethe bribe
accuracy
implications
aspect
paid to of
secure the are SVM,
political
a suggested
government Naive
Mariluz Amalia C.S.; Manuel-Jesús S.-C.; Lupe del Carmen C.S.; Carmen Tax culture and its rel 2021 Sociales deepens
consolidated.
conditions
This
original situation the
author for negative
© 2021
meaningful
causesand effect
serious
Bayes,
for
economy
contract,
on the
k-nearest
policymaking of
more
financial developmental
than to source
neighbor,
income alleviate
three and
De Cristofaro V.; Giacomantonio M.; Pellegrini V.; Salvati M.; Leone L.Being mindful in the t 2021 PLoS ONE
Technological Forecasting action
consequences
are
C5.0
tax
states,
times
results
credited.
evasion on
decision
the
decarbonization.
particularly
of effect
the behavior. for
tree,
company
the
observed and
those ©andon
Uyar A.; Bani-Mustafa A.; Nimer K.; Schneider F.; Hasnaoui A. Does innovation capaci2021 and Social Change Tax
economy reform,
AdaBoost.
2021 as The not
well. just
accuracy as carbon of
Journal of Economic seeking
the
on demand
future
pricing, toinvestments.
is enhance
climate side ofpolicy state
bribery. too.
important
IPSO-MLP
autonomy inefficiencies
and
while IPSO-SVMpursuing in
Gauthier B.; Goyette J.; Kouamé W.A.K. Why do firms pay brib 2021 Behavior and Organization There
©
© 2021
the 2021 isisDurham
allocation a 93.68%
direct of relationship
University
resources,
models
redistributive goals. and ©cycle 2021
Green J.F. Beyond Carbon Pricing:2021 Global Policy
Mathematical Problems in hencebetween
and
92.24%, John the the
Wiley
importance
respectively. business & Sons, ©ofLtd
The
and Author(s).
tax revenue. Published© 2021 by
Mojahedi H.; Babazadeh Sangar A.; Masdari M. Towards Tax Evasion D2022 Human Review.
Engineering analyzing
2022
Informa Houri UK the Mojahedifactors
Limited, that
et al.
trading
International Universidad
Humanities cause it in&order Politecnica to Group. try, if not
Barlow M.; Peña A.M. The Politics of Fiscal 2022 New Political Economy as Taylor
Salesiana. All Francisrights
Review / Revista avoid it, reduce it as much
Quispe-Fernández G.M.; Ayaviri-Nina D. Tax burden and pressure 2021 Retos(Ecuador)
Internacional de reserved.
as possible. © GKA
Domínguez M.G. Factors involved in 2022 Humanidades Ediciones, authors.
 architecture.
Internet,
knowledge
at
which
because the
meta-frontier
revenue,
percentage
between
multiple
concentrate
the
among
that
evident
paper year
CRS beginning
offers
is the
but
these
scales
this
2021.
member
should
that
to gap
pointsBased
higher is
interesting
method
on The
although
examine ofobtain
stochastic
they to
clearer
countries
become on
the
the
the the
19th
and
these two of
differences,
government’s
The
will
scientific
examination
through
international
This
inherent
extreme
significant
except
study
work author
be
paper created
for
recommends
and constraint
droughts, focusing
comes
publications
deferred
negativeof taxation
to
their
organizations,
investigates
recognition
proposals taxto
realise
the
link
that
of on
the
on on
audited
and the
the
local
the tax
taxthe
degree
problematic
century,
techniques,
simultaneously
respectively,
characteristics
amplitude
evidence
extracts
more
methodology
the
main
instruments
relationship
institutions of
objective
Organisation
global the tax
causing which avoidance
because
after
equations.
about and
important
used
instrument
of have
between
the seek
thean
criteria
fora the
was to
changing
high
country, these
acute
allow By
tax data
of
thefor
us
for
both
conclusion
data
development
financial
payments
which
effectiveness
mechanism
between
legitimacy.
authorities
Holy
enterprises
windfalls currencies
sharing,
in
See, reserve
as that
statements,
turn may
should for
e-government
THPs
must
is. promote
well be
leads
of decreased
the
tax was
who factors
planning
improve
as
Intechnique to
addition,
cover the
the
found
the and in
problem
to
secure
the
efficacy
analyzing
economic
in
tax
data
Economic
automatic
potential
evasion,
modeled
the estimate
order
compliancetheir
collection and
collection
output in
to these
for these
impactinthe
present
Co-operation
exchange
the two
reelection,
department
financing
political/public
as elasticity amplitude
by of steps
difficulty aofthe
Russianset
of
for urbanthe
and
war.
of
and
theof
preamble
digital
participatory
analysis
that
pursuit
prompts
compliance,
reduced
tax
registrationevasion,
international
the and
hinder
knowledge
effect ofofon
by language
intelligent
their
future
different
has
51.3%.
the budgeting
organizations'
beneficial,of
financialmajor
a significant
quality As
taxpayers aArticle
of
negative
governmental
technical
investing
from
Although
commitment
equations,
It
new
through enables
companies,
Development
information,
goods
corruption
tax
national
6 MLI
development
practices
revenue social
variables
evasion,and
deserves aof
externalities
efficiency
in us
surveys.
currency.
abroad
sources
the
asthe
security
potential
we thus
or
services,
and of
to the
derive
(OECD).
of at
the Internet
institutions.
cadastre
quantify
called of
simplifying
The
increased
abehavior.least
key
High
different
tax
and to
they that
firms
the
main
results
After
that
logical
on
can
the
are
improvements
resistance
tax
impact
result,
math
remained
and
Achieving
tax
exist
©
The
within
generate
department
improve compliance
organizations tax
avoidance
2022 in
mixed on
local
education
host
Instituto
each strategies.
both finances
sceptical
collection
a fair
economy
political
revenue such
is
zones.
economic
to in
localdidcorporate
anchors
de agents
distribution
as
influenced
costs became
not.
about
of
tax the and
the
sector
by
institutional
classification
commercial
components.
tax
showed
defining
CRS
still
taxation
variation
output
status
management, administration
and
under
generalization. that
the
FATCA
elasticity
than system
recognized
inacross and
losses
The
the
concept
Zimbabwe’s
the and rules
countries.
for
preambles in
unfolding
through
model
inalleviate
surveyed the
promoteone
ofby ofin
should In
Transformations in estimation
value.
Ultimately,
We
platforms.
extremely
Finally,
how
through
of
Organization
by
twentieth
and
angering
department.the
Additionally,
investigaciones
mobilisation
contrasting it These
conducted
resources
between internet
would
intensity ©ofby
tight.
programs,
century
tax-averse is
for
these aThe
revenue
causes
highlighting
Vilnius
impact
one of
economic
Mechanism
of
illegality. To
connection
localEconomic study
of
tax
historicas,
showsresult
large-scale, their
the
voters
Hence,
of
the
obtained
population
the
national
that these
convergence
be
municipal
small
substantiates
capacities
the
multi-wave testimony
domains
harmonised
and
model
typically
construction
fact double
that
heterogeneity in this
considers
and
authorities;
medium-sized
households
currency
for of so
preceded
tax
field that
each Hopf
way
tax witnesses
of law.formed
presenting
that
eventually
one
benefits
of a
of
experiment that
full-
the ©
there
they
it.
of for
Shao X.; Chen S.; Song Y.; Yan S. RESEARCH ON THE TAX2022 Business and Economics communities
University,
fiscal
in schools
intellectual
initiatives, pressures, was2002-2022.
property also the court
foundand to
goals
Cooperation
collection
Universidad
conflicting
sectors
or
analyses
2021
they
are
enterprises
optimally
induced
Parties
scenario
the
cities.
atargeted
examining
was
reinforce
of
undermining
authorities,
in the
abifurcation
and
the the
determined
by
have
methodology
no
not
promising
company We
forced
in
to
fiscal
show
analysis,
the
differencesaand
and
representative
the choose
the
smart it and
points.
presentation have
is
authors. training
policy.
the
Michoacana.
developments
relation that
p
predominantly
(SMEs).
government
recommended
actors’
the can
the
to MLI for
tax
practices thenature
clientelism.
claimed
and And
components the
between
will
negatively
change
negative system.
responses
tax-paying
To
different
to the
q
of on
in
extent
need
the
this
are
three
the
of
of
All
in
set
to
Riquer J.S. THE LOCAL ROYAL TREA 2022 Tzintzun belief
end,
Development
enterprises.
fiscal
rights
tax
of
When
effect
Ghana’s firms
considered
types
tax-collection
of
Licensee
"fair" tax systems.
awareness.
governments
responsibilities
reserved.
collection.
ofthese
is in
larger
local
double
incentives
and MDPI,theas
"poor" With
political
in
real
the Further
©
(OECD)
Progressive
country.
Hopf
account aOlufemi
areas
as
Basel, often
estate
effective
quality and
further
due
costs to
tax
measuring
them.
public
tax
©
measures
affect
to
behavior that
heed
2022
initiative
global
socioeconomic
association
exploration Furthermore,
budgets
Design/methodology/appro
informal its currency
the
Informa the
activity
budgeting
to
value
standards,
of working
allfix
between
of degree
and
in UK more
relevant
the
organizations
themodel and
role itof
they
may
the of
is
Limited,
long
e- ofaare
than
be
Sidorova E.; Sebechenko E.; Kostyukhin Y.; Boboshko D.; Kostin A.; KoFormation of a sustain2021 Economies Oladipo,
transfer
the
taxes
Then,
are
where
provision International
examination,
mining
probabilities
bifurcations
books.
independent
Switzerland.
level
similarity to
large,
ofusing
the Tony
tax
limit
on
Furthermore,
the tax
among to
are itNwanji,
resources
industry's
top
quantile
officials has
collection
capital be Monetary
incomes
found.
variables.
cleaning, taxwho been
chargedit from
do
The
Technology Analysis and that argued
only
ach:
benevolent
the
Article
trading
policies
term.
study
implemented recently
The
global 6
This
has
failed that
as
participation
to study
MLI Taylorall
government
currency.
improve
paper
important
to for
file
in countries
incorporated
as a
future
&Bitrus
of
has
timely The
Francis
citizens
the the
Zhao Y.; Su H. 5G promotes the constr 2022 Strategic
government
THP
Damilola
richer
Fund
found
are
regression
not
capacity
Finally,
introduces
model
sweeping
systems,
should
as
associations,
environmental,
not
improvement
the face
fine.
sources
descriptive
optimally
household′
questions
to
(IMF),
thatthe
we
start
Eluyela,
more
reelection
is
This
considers
theand the
verify
us
for
chooses
of
and
enterprises
swhole
analysis,
stronger is
study
to
providing
survey urban athe
probability
interpretation
tax
their
marginalized
article
economic,
the
the
tax
collection
authors story.
we
and
penalty
supplies
used not
results
legal
policies,apply An
the
of on
ProblemsManagement
and Perspectives in Group.
system
only
and decision-making
following
implications
annual
beginning
evasion.
history
Godo,
areas.
reviews
examination
estimate
pressures
reform
land
athat
by novel acquire
social
numerical
mechanisms
of
returns
and For
Adekunle
In the
some
had
development.
tax
contributions.
both
approach of
costs.
have no for
the
the
of collection
public
evolution
context
of for
the theMing
the
two
This
Sweden
greater
significant
simulations.
that
a on
effect
This
concerning
allowed tax the
payroll
ofand
article and
of
incentives
service.
assistance
development.
questionnaires
both
tax
and
revenue
First, taking
evasion
allocation
literature Regarding
methodology
application
the grouped
in
of
generation
findings
on tax
aspart
on © and
given
the of
institutional of the
to
collection
2022, the a
into
global
tax OECD
the
this four
level
Oladipo O.; Nwanji T.; Eluyela D.; Godo B.; Adegboyegun A. Impact of tax fairness 2022 in
China Economic Quarterly tax
Management dynasty
corporatein
Adegboyegun,
mining
problems
avoidance
estimates
1958-2012
incentives
effects
work
the
We
conflict
components.
the
administrations,
the influencein
on to
evaluates
dynamic
find
province
complex
that
the
Colombia,
and
strategies
theshows
taxation
to
SOEs. corvee
they
2022
current
invest
model
involved,
The the©e-
subnational thatof
could
on
dynamicin
2021weofAnd
claim
results onthe
firm
the yThe
in
the
Tang J.; Feng J. Collecting system and 2021 International
of
data
based
Centro cleanliness,
interviews
institutions
currency
treaties
expenditures
mechanisms.
paper
emergence
Ontario.
equalization
government
have
study
solutions
for
progressivity
performance
cadastre.
Authors
the in
underreporting
crowd
on de
imply
whether
contextout
the
and OECD
increased period
Investigacion
as of
Organizations
driving
being
of
Using of
should
that
and of
methodrespondents
MAC.
research
the
initiatives
THP
lower
mining
of
as local
Summarizing there
design
analysed
profits
adirect
equitywell
1981-
economy.
in
close-
use the
and
as is
writ
were
and
taxes
and the aof
by
underlying
behaviors
one
empirical
consider
2018
secondly,
Docencia
instruments
The
budgets
our
limit hand,
to
model
government’s
caution findings,
to in
theto ofthe
the
research
that
examine
it is
Economicas
order the
for
matches
co-finance optimal
Kingdom
parks
argued
output
increasing
positive system
collecting
totax indicate
and
not that
impactA.C.. via
and,
large.
randomly
silver
services
regulation
transfers
international
underpaying ©
coin 2020
aretoassigned
tax Informa
collection
strengthening
implementation
the locality
policymakers
taxes to
through UK
Contreras Ortiz Y.; Avellaneda González M.; Calderón Villanueva S.A.; Financing Tools for U 2022 Gestion
Review of y Politica Publica windfalls
International
was
effect
election
economic
control,
the
on
that
markets
data. the
convergence
programs
All offset
qualitatively
elasticity
dismiss
projects
revenue
of tax
Limited,
receive
method.
the
process
where
of
analytical
there
rights other
Findings:
capacitythethe
of
benefits
on
have
for by
efficiency
regression
which is
for
reserved.
compliance
trading
one
is These of
local
efficiency. consumption
hand,
athe
that
preamble
initiative
to
warranted,
taxed
is
method,
positive
an
among
technical
The
on
twonew
based on
observed
as
leverage
the
acceptable 24
findings
currency.
firms
Taylor
economic
firms’
as
from
letters:
on
such
on&
and
collection
taxes
tax
Findings
the
as
business
impact
level.
member
assistance
revealed the
Internet
and
payments.
discontinuity,
strategic
stable of governments
Meanwhile,from by
social
equilibrium,
interests
certain
countries
that and but
considering
the
interactionalso
security
Results
wecapacity
most find
work
taxof
neighbors
and
SMEs of
master
that
stable
the ofare
Crasnic L. Resistance in tax and 2022 Political Economy relationships
The
either
budgeting.
non-paying
improving
Francis
Ontario's
measures
online
especially
activity
leading household
irrelevant
Group.
services
takes Atand
corporate
standard
resulted
nations.since between
the
place was
in or
THPs
It same
unassessed
the less
late
in value
dampen
also a
public
found in
the
different
economic
incentives
rated planning
contributions.
indicate
term-limited
support
the
periodic, economic
individually
building
no longer
institutions the thelevels
that elites
offeredon
separated
paying for
and strategy.
of
Previous
firms
incumbents
claim.
quasi-periodic agents'
of
revenues
eachby fiscal
some in
the
inflation, the some©
country and
from
form are
Lin G.; Zhao Y.; Liu W.; Zhou J. The Impact of Interne 2022 Complexity (more)
superfluous
time,
properties
the
notice
decline
domain long
registering
local
advocates
2022 Gaoyi
responsibility. likely
additional
of
torun.
(control)
authorities’ and
the
enhance
with
for to
too
Linbe tax
quickly.
positive
taxation
Second, and
dynasty’s
etsuch
valiant
We al. evade
a
tax
incentives
employ ©
of on
Anuario de Estudios studies
economic
around
Compared
choices.
phase-locked
Crown
corporate
collection
relative
OECD
of
taxes taxes ofconclude
15
should
and toThese
as sectors
percentage
with
Aragon
income
service
the
taxexpected latter
solutions
OECD
evasion. that
tocould
astax
expanded be tax
are Inin
and
"very
since be
the
2022.
effects
government
through
revised
control
to national
compliance.
associations
curb
leadership
panel
progressivity
benefiting
points
Kluwer
dataappear
tax
more empirical
experimental
over (global)
evasion.
that
for
from
Law
likely
in
properties
households,
Education
to 322
peaked be the
levies
better form
analysis,late
beneficial.
Using
Chilean
to intaxes
update ofatoaof
the
Fandos M.V. NI DINERO, NI MIALL 2021 Medievales undeveloped
described
respective
resolved.
proved
bad."
average.
so
the that
Government
cross-country
currency
International
increased
commercial the
Inwhich
more if© by
Whileregions.
addition,the 2021
paradox
motivation lands
an the
countriesevolutionary
of
quantitative
BV,
nature, governmentCSIC.
more
The Theofmilitary
data for taxthan
have
this
notice,
the
system
©
machine
at study
abandonment
2021,
the
municipalities
1980s.
production
the designers
national
This
cadastre.
particularly provides
Journal
learning study included
conditions,
in© level
between
cities, of
2021 canof
showsobjective
Global
on
the step-
flows
2008
and tax
Kennedy A.L. The Effect of Article 2022 Intertax dynamic
dynamical
collection
50%
indicate
access
Zimbabwe
exercise
valued
Netherlands
collection
increases
information of process
surveyed
to with
taxation phenomena
initiated
convergence
them through
and
the that 38an and
and
property which
peopleby
countriesthat
the
overall
the tax
for
penalty
impact is
can
tax dothe
Journal of Global Health and by-step
farms,
consider
Health
predictions
related
instead
that
Southern
is 2019
the and
discriminatory
strongly instructions
how these
Reports.
to most to
using on
phantom
Political
characterized reduced
Swedishresults
All
satellite
an
efficientto Scienceof
rights
FDI
capital in and
firms
by p
help
incentives.
not
majority
more
Ministry
that
on
increase
base
of
when, the
tax policy
comply
resources
have
for of
national
in
all
incentives
where, makers
The
with
the
Finance
floating
the
cities and model
24aretheir
(global)
volume to
countries
and
exchange
across
on how of
tothe
Nzimande S.I.; Moshabela M.; Zuma T.; Street R.; Ranheim A.; FalkenbBarriers and facilitato 2021 Reports control
shaping
reserved.
imagery
on
taxation
within digital
exogenous
Association.
improvements,
and
choose q. over
each
Thea curricula,
to
became therights
identify
transactions,
rule
sector
All
analysis
proper for country’s
which mines
assigning
regressive
range paid
supplies as
of
proved
obligation
in
local
board.terms
dedicated
Reserve
rates,
currency.
corporate
file
social the
a taxes that
The
return.
risks. of
Bank to
The the
model
and
next
value tax
This pay
each
Ourof incentives
burden
results
fees. municipal
step
may
datacountry.
Zimbabwe
delivers
article are
Thus,
is
differ toto a in
Christensen D.; Garfias F. The politics of propert2021 Journal of Politics integrating
allows
these
mining
in
more that
reserved.
situation
ataxation
theusefuldelays
explaining us
effectively to
windfalls
period.
taxes could
policy sotaxation
the asovercome
The
afirst
that reduce
in
share
incentivise
indication they issues
order
literature
ofthe
couldfor
taxes
©
there 2022
introduced
good
illustrated
increase
by
indicate
explains
curricula, and
fit:
is
industry. a and
Pravni
the this
values
that
the and the the
numerically
productive
© action
fakultet
2%
correlation
planning
mechanism of
2021
enabling way tax byaffects
in levy of
the
more
In a
challenge
evasion
attribute
on
assets.
investment
the
component
tax
which duopoly
welfare
social
effectively
collection
tax and of
causality.
However, in
planner with
measuring
catalyse
regimes
formulate
revenuehad awhen
undeveloped
in the isOur
in and
positive fiscal
Ivanov I. CAN WE TALK ABOUT 2022 Pravni Zapisi Univerziteta
on
data
where all
integration
properties,
authors.
prompts
through
equitable and
differentiatedbank
each Licensee
are
whichand in Union.
electronic
model-generated
ofof the
the
accordance
effective
climate
reliable
products eight
initiative
MDPI, at ©a
evasion.
international
results
redistributive
compared
lands
choosing
policies
effect
Municipality
collected, and
on to Employing
confirm be
the to
stabilize
revenues
Canada acooperation.
the
way
of the
universalism
potential
Callao,meta-
to crowding
theobtain
from
isand not part
Na H.-J.; Kang H.; Lee H.-E. Does tax incentives aff2021 Sustainability (Switzerland) transactions
values
parameter
budgeting
with
Basel,
increasing
events
internet
under marketfor
Switzerland.
led
price access
difference-in-differences inflation
values greater
methodology
values
organizations'
to the
competition,in were in
collapse
schools.thanan taxes
and of
©
Rivista Internazionale di 2021
out
relies
frontier,
cause
certain
economy.
corporate
because
of
US$10 this Vita
hypothesis.
empirically
for socially
trend.
from it e
firms
aat
© Pensiero.
lot
income
does 2021with
The
Octoberof First,
on
desirable
not higher
World
tax. a
allow
underlying All
2018. to
Jauregui J.M. JUSTICE DEMANDS VA2021 Scienze Sociali are
varied
tax
economic
timely
the
2022
this 0.42
policy
Ming
strategies,
rights The
paper tax and
relative
reserved. sense,
payment.
dynasty.
Author(s).
analyses
we 0.79,
the to
find a
local
in We a In
This
the
that level.
gradualfrms’
International Journal of US$1.0
conditions
efficiency
undeveloped
target.
Scientific
Namely,
cover
data for
Originality/value:
respectively. increase
allMoreover,
the in
paid
Publishing
the the less
lands,
incentives
expenses
Finances
The in1980s.
The mining
taxes,
it helps of offor
paper the
benchmark.
The
manner.
addition
open
tax
reducing
windfalls authors
specifically access
compliance Water
to
the
results ©propose
replicating
explore
article
share2021
connections
behaviour the
is
aof
inleap-frogby
US$0.2 the
these in
Pei L.; Wang C. Periodic, Quasi-Period2021 Bifurcation and Chaos Sweden
suggesting
uncompleted
the
Company. comprehension
investments,
providing
Nation
recommends
quantitative
authors. did public
monographs
Licensee exhibit
differences
and
incentives
that
exercise cleaning
the
MDPI, of
and in for
the
further the
possible
must
findings
relationship
distributed
the
revenue
decrease
universalism
firms’ be
presence
tax strategies
metered,
across
transferred
in
burden between
under
theinof two
tax
property
social for
agiven
acrosswaves,
Creative
evasion
back thatto
tax
Wang G.; Hausken K. Governmental taxation2021 Games developments
different
exempting
services.
the articles
government
provides
Basel,
introducing
water corruption
the
aFinally,
evidence
Switzerland.
is scarcein
an shouldin
taxpayer
this cities.
there
initiative and
journal
for
resource,createthe It
is a is
Cogent Economics and we
to
mining
spending
economic
also
evasion demonstrate
socioeconomic
Commons
challenge
collected.not but Attribution
municipalities
Second,
sectors.
neutral
behavior the
also andthat,
a©
observable (CC-
leads
2022,
from
service
will
an
success
budgeting
we
although be
findpaying
transformation quality
published
independent of
its our this corporate
experiment
revenue gap
Ramsey
intervention
and that
online
anti- potential
extreme inthe
in
Nimer K.; Uyar A.; Kuzey C.; Schneider F. E-government, educatio 2022 Financede Economia del subnational
Revista BY)
to an4.0
conventional
corresponding
Universidad
diminishes
in the
income reallicense.
increase
tax the
world,
for delwisdom
in
crowding illegal
universalism
workRosario.
return where that
out
on All is
Municipality
the
to
did be
drought near
corruption
approach
Russian not nearly future.
regions.
appear
in must
committee
inthe athe to
late ©
falsification
The
same attend
2022,
have with
authors
fifteenthas to
Iregui-Bohórquez A.M.; Melo-Becerra L.A.; Orozco-Gallo A.J. Corporate Taxes and 2022 Rosario indirect
mining.
twice
in revenue
rights
capital
countries
training, as taxes
This
high
reserved.
and with the in
collection.penalise
result capacity
similar highlights ©
level of
by
strong
test,
century
profts.
the
implementing
Canadian
conclude
that
effects from
municipalities
2020
landlords
of The
taxation In
difficultiesinprofessional
asmonitoring
the
that Tax
that fit
property
order
contrast
Author(s)
to may keep
Foundation.
of
the
persisted
inherent
with to
have
an
the and
to tax.model
initiative
better
a2020.
their
©
across
the
high in
Godbout L.; Robert-Angers M. Finances of the Nat 2022 Canadian Tax
Environment and Journal rehabilitation
adequate
All rights
regulatory
deteriorates
budgeting
2021
tax National
years,
understand waste
reserved.
mechanism and
significantly
methodology
organizations
the Institute
relationship so
of as
for
also
preceding
adequately
level
Published
buildings
different
employment
management of fiscal
in literature,
by
levels redistributing
responsibility;
Oxford
constant
ofplan ofdisabled and it
repairis
Vishal R; Sridhar K.S.; Manasi S. Sustainable Financing 2021 Urbanization ASIA to
allows
Urban fight
countries political/public
creating
Affairs. with fixed
ways to
European Economic adid
between
shown
tax
therebynotthat
revenues.
US$1.0
University
corruption.
persons,
environmental
corruption;
exchange
habituate
as
climate
increaseindirect
Press
discouraging
rates, ©©
well
hence, 2021 2021
on
as
awareness
where
to
change our
taxes
increating
abehalf
and
theofa
capital
World
Saavedra S.; Romero M. Local incentives and n 2021 Review motivate
manipulation
social
can
Elsevier
windfalls
the response.
increase
European B.V.local
crowds frms’governments
and ©
Historicaloutits2021,
profts.effects
US$0.4
International Game Theory reductionimprovement
Scientific
and
paradigm education Publishing
based
of truston on
programs,land. the local so
Carboni O.A.; Russu P. Taxation, Corruption 2021 Review
assumptions
and
were
The
in
Economics
Coupled
Company.
citizens
elimination
that
consistent
Author(s),
appearance
non-resource
people with
to
Society.
of
act
underlying
under
factors
double ofand
increase
across
revenue.
responsibly this
Alllike
the
rights the
Journal of Monetary confidence
Ramsey
budget
repeated
exclusive
unconventional approach
revenues. among
exposures.
licence to
fnding different
may
There Our
Springer not
isis a
Third,
reserved.
current
taxation
and
economic thus considering
poor
have For
improve
players. permissions,
taxa thepositive the
collection,
the
Lastly, level
Aruoba S.B. Institutions, tax evasi 2021 Economics hold.
prospect
study
Nature
more
influence
please
this
©is
likely
could
2020
B.V.
e-mail:of
among of part
when Elsevier
expanding
nearby
affectshould of
the therefirst
SpringerB.V.
revenue
thetothe
Han J.; Yang Y. The socioeconomic effe 2021 Climatic Change effect
of
tax
scopepublic
demonstrate
Nature. on
authorities
of revenues
cleaning
application that a from
service.
of
simple ©
European Review of
Revista Kawsaypacha: exists
neighborhoods
corporate
2022, a suffcient
journals.permissions@oup.c
mobilisation Pontificia income and and socio-
tax.
Universidad theThe
engage
initiative
behavioral
competitive all the
budgeting
interventionkey
pressure economic
toolsin that theto
Lantz G. Letting the masses pay2021 Economic
Sociedad yHistory
Medio spatial
om.
economic
positive
Catolica
players interdependence,
impact
del
when development
Peru. of All
crafting tax rights
the
solve
has
industry
crowding the
typically andfinancial
out been
theisbe foureffortproblems
applied
times for to
Rossell Taype C.E.; Mejia Juárez J.A.; Jamett Salazar O.E. Public Cleaning Servi 2022 AmbienteTheory and
Finance: efforts
incentives
reserved.
country’s
o f of local
municipalities. taxcan and
laws/rates © central
explained Vagin so
individuals
detecting
higher
governments. than to
evasion help
non-spatial
Thus, isthem not
the to
too
Vagina V.V.; Pinskayab M.R. Fiscal Effects of Appl 2022 Practice by
as
V.
act their
to
V.,
strong.uponpromote
Pinskayaeffectiveness.
©their 2022, aM. sense
existing R.,
Instituto oftax
The
2022.
estimations.
policy
results
equity, stands
show
equality These
a
that plea
and tax results
for a de
Fanti L.; Buccella D. Indirect Taxation, Tax 2022 Hacienda Publica Espanola
Journal of Real Estate motivations
Estudios
call for local
reform. © transparencyFiscales can
policies
2022 American be effective
that
incentives
economic
in theEstate realm policy of tax must be
Gyau Baffour Awuah K.; Hammond F.N. A Review of the Provi 2022 Literature consider
Real
defined
among in the
citizens. fiscal
Society.
detail for capacity
the
compliance
of a municipality and in2020, ©
order to
Kurauone O.; Kong Y.; Mago S.; Sun H.; Famba T.; Muzamhindo S. Tax evasion, political 2021 Journal of Financial Crime Emerald purpose of achieving
Publishing
organizationalundesirable behavior. the ©
Limited.
disincentivize
economic and social goals.
Robitaille N.; House J.; Mazar N. Effectiveness of plann 2021 Management Scienceand 2020
Extractive Industries behavior The from Author(s). extra
© 2022, Ural Federal
Oyarzo M.; Paredes D. The subnational crowdi2021 Society resource
University. All rights© 2021
revenues.
Đurović Todorović J.N.; Đorđević M.S.; Ristić Cakić M.B. Do the Effective Tax I 2022 Journal of Tax Reform reserved.
 investigation
educate
implemented
relies
effectiveness
sixth-largest
income
taxpayers.
colonial
reputation
difficult
country’s
help
arising
frustration
volatility.
component
China on
countries
is tax
toinformal
aUncertainty
Mexico
between network
estimatedofrate
1352
identify.
development
can
2, of
in
of
everthe the
reduce
they the
digital
reductions
(16thlocal role
merchantsUS,
model
recorded,
Unless
contractors
take by place,
consider to
tax
means of
the
late
components
system
maximized.
Uber)
become
coalition.
rural
writing
budget
tax
not
reforms and
competition,
taxationincrease
short-run,
This
education research should
subsidized
the one
cycles, aand
The
improve
through
in In of
researchhasbe
the
potential
but
illicit globalization
the
results
this
combatting and respected.
second
local
tax ismain
they
efficiency
social show
most
paper);
evasion do tax
about
tax
financing
using
along
questionnaires
18th
housing
information
process
evasion
of the
resembling
associated
that
such they
tax-loss
as health
consequences
describing value-added
with
century). is
and
building several
instruments
the
know
political the
with
rate hazards
discussion
authority, can We were
building
increase be
industry
way
tax
the
using
and are
kinds
tax
restrict
and
obtained
as
ways such
likely
such
of
tax
social the
of
an of
in a
to
This
case,
tendency
sources
that
suburban
and,
not
of Article
the
available
consumption.
governance?
or avoidance
because
consequences
evasion
COVID-19, of
ideologically
third,
appear of
withcompany
to makes
public
rural
hadto shift
fiscal
using And
the
andbe
forTHs.
the several
still
profits
income
spatially
bases
Conclusion:
enshrined how
thea tax
recently
moderation
support pays
and
in
to be
relationships
as ATMs,
collection
government
evaluated
comparisons
degree
that
social
revenue.
the
pay
one.
other increased
links
Republic
individual
strategies
taxes
quarterly Thecore of
contract point-of-sale
as
(839
the a
Specifically,
or
may
(0.747).
data
results among
fiscal
to
disequilibria
virtual
of
agent
arguments. in
on double
proxy
from
neighboring
result which
Kazakhstan
show It
e- in isfor
the
and in
public
a
duethat
First,real
toin
tax
after
would
the subject
specifically
Economically
exemption,
correlated.
public
The
revenues
graduated
effect
from
taxation
taxpayers. the
heterogeneous
the we
principal
of fall
indebtedness
findings know?
to to
from
in
© in
digitalization.
asformal
Ourwell afull,
active
from 2021
purpose
finance
developing starting-tax
oil the
Weprices.
sector
as
approach been
the THsCzech
levels
the
ataxing
shiftdraw
testThe
and will
inof
terminals,
economic
multipliers.
Czech
municipalities
regional
identities
citizens
authorities
and
society
several
concluded
commerce
the
surplus the
growth
ArticleRepublic
pay
is real
stateof
able
factors,
level, and
activity
thatFiscal upon
transactions
of
argues buttoweb-based
and
estate
taxpayers,
tax
should the and
and,
such
there at
policy
face use the
513
markets.
improve
that
with in
as a
is a with
turn,
from or
Republic
That
governments
not
repealed
research
from
Article
government
economy
analysis isan7(1),
necessarily
Massimiliano
the member
international
revenues
suitably
internet-based why isfor
(as
suggest
original
such
based
from
combines one
itthe isas
present
proposed
activities
donorsthe MNE
important
benefit
Ferraresi,
countries that
database
on
payments US
various ain
data
shouldto from
in
of ainto
on
municipal
tax
from
natural
Our evasion
taxation the
findings harbors
is level
Slovak included
are
impossible and
Republic).
as a
consistent a shows
source and
B.E. Journal of Economic receive
e-government
income.
decision.
penalties,
significant
2004
globalization
returning
capital
(Amazon).
integrate
policy
such
terms
published
monetary
order
Brazilian
corresponding
Jordan.
Bangladesh,
set
ensure
foreign
data for
increasing
measure
how
todrift,
changes.
of
to
mining
tax 142
public
The
This
that
In
2017,
the
of
fines,
to
injections
tax
byThe
union.
decrease this
relationship
as Draft
MunicipalitiesDe
effect
where
countries.
jurisdictions
tax informal
and
local
goods
indexstructures
subject
and
mandatory sense,
and
analysis
policies
the
An to
adjustment the of
Taxation
Gruyter,
tax
visual
collection becomes
ground- ©
and
isprevent
policies
alternative and
We
traders
thetax
that
2022 in
Ferraresi M. Political Budget Cycle 2021 Analysis and Policy
The
of
with
even
services.
and
study
agents tax
exogenous
accompanied
worldwide
bankruptcy.
shows
compliance
being
model
Laws four
the
e-filing
additional
between
empirical
Berlin/Boston
Theoretically,
evasion, is are
that
enacted arate
justification
providing
Amendment distinct
best
Evidence
set
results
TER
governments The
with reduction
systems variation
of
identified
tax
socioeconomic thought-out
by
combination theoretical
payments
is
depart
2021.
labor presented
rather
total
the
for
was
suggests
suitable
Bill to
theas
taxationfrom inPIT
ofIsing ifand
as asa
includes
provision
negative
transparency
find
such
Kluwer
analytics
Nigeria.
shaking
induces
reviewed
the
tax
that robust
as
possibility
hypotheses:
rules
facilitate
aspects this fiscal,
in
less of
vegetable
Law methods
Because
intensity.
with
will
is
and theArticle
tax
(a)and
evidence
be
associated
taxpayers’ political,
Internationallong
regard
for
practical tax the
We
evasion, 17(1),
run,
efficiency
vendors,
to
historical
limited that
first
evasion
income find
to
with and
in a
spins,
particular
factors
expected
complete
a
taxpayer
parties’
share
2017).
would
should
state the
preliminarywhichand
splitting
The
be put
capacity tax
scale
effects
since
original
the can
alternative
discounted strategies
propertyof
indication
reasonability
most
additional it take
e-
such
is
preferences.
between
variables. tax
efficient two
to as
value
effort are
of
the
of
We
Avi-Yonah R.S.; Salaimi M. Minimum Taxation in t2022 Technological Forecasting this
Intertax and
are
BV,
support
lower
investing
trade. the
is
aThe
education
cobblers,
statistics
that the
hypothesis,
scope.
the
tax
problems
possible matter
welfaremutual
explained
Colonial
This
establishment
declarations and
thequality
Netherlands
public
on
affected (b) of
article,
existing
values cost
revenuesagreement
transport
digital because
question.
officers
ports
widening
and
(σ=±1), finance
ofin
after
of
within alive in
from
norm
in the
gap
the
disallowed
collection
commerce
reduction
GILTI
of tax
possible
considered
Homogeneous
THs
the
way
to
find
tax conformity
where
current
to
strengthen
that
provisions
seems payments
collect in
of
risks, by
tax the
essential
taxpayers
municipal
a threshold
envisaged
source taxation
losses
corporate
rather would
minus
left-wing
fiscal
institutional of than
in valueprofit
be
the
Uyar A.; Nimer K.; Kuzey C.; Shahbaz M.; Schneider F. Can e-government initi2021 and Social Change Because
significantly
operators
identifying
recorded
municipalities
taxation,
real estate
(smuggling
hypothesis,
establishing
of tax
payments.
framework
correspondence
authorities, payment BTbyhave
and tax
© adoption
risky
andcontributes
(c)
of
or CBN
the 2021
the protective
taxpayers.
suffered
makes
intolegal
aand
ifi.e., annual
corruption
with
therecurrent for can
ones)
amore a
belief
aare a
two-to
municipalities,
increased
tax
total
their
State's
was
Articlerates
preferable
governments
and discounted
exact
the
assessed
resources,
capacities
distortions
assure a16.THsandsharply
development to
as
to
© in
convenient personal
whereGILTI
quantification.
collect
by
this
tackle
that
2021.
the capitalifthey
every
comparing
production the
plans.
illicit
adopt
Kluwer
economy, and year ©
mitigating
equipment
MaLDIVE
reports
relevant
stable
improving
led to
hypothesis
cryptocurrency
that
mechanism
state
changes non-payment
socioeconomic
in China. system were
income and
significantly
in tax
theas
consists
and
taxof
Especially evasion.
published
persistent
tax
life
where (d)
playing
income
rules.
level of
share
less
a
isin ais
citizens
wrong.
agents
Such More
4-step
in
drop
of
field,
high,
2017,
Friedrich M.; Tepperova J. Identification of base 2021 Society and Economy income
conformity
injection
2020
On
direct
work
it
Law
The to
factor
tobaccothe
favourablethe
participatoryThe
taxes
mayis tax,
other
International
extreme
specifically, costs
minimum
more
markets. transferring
alone.
Author(s)
turn than is
hand, out
rigid;
institutions
taxes
environment
quality Second,
maximized
tothe
threshold
BV,may
ofso, be
The the
only
overall for
recommended
pipeline:
2006,
We their
output.
in the
poverty,
signaling
addresses
taxation
can the
exploit
becompromised
uncertainty
property
the
tax tax-loss
burden tax (hypothesis.
economic
©
municipality.
more
for
tax{i}
analysis
2020,
theafrom new,
building
compliant
affects
rate by
) limitations
apublic
collection social
of medical
spans
activity
Springer The
nationally
capitalthe
Chinese goods
The
or the
not.
also
to of
Navarro A. The Multilateral Instr 2021 Intertax to
payment
more
value
generateArticle
determine
ideologically
initially
Furthermore,
Netherlands
cause
the
experts required
huge
taxpayers
education, so of
weakly argues
higher taxes the
heterogeneous
distortions
quality
that to
indebted
improvingtax
upholding
they that
optimal
achieve
of and math
can in ain
the
the
International Tax and network
years
about
contractors
Such
future
improves.
e-commerce
labor
offering from
an 10%,
Science+Business
questionnaire
and
evidence greater
cryptocurrency
representative,
and,cash is © built
to
taxpayers2006
suggests8–9years
tax
in
identification
flows using
the
2021,
is
a from
to
dataset
about
greater of 2019.
Media,
collection
tax that was
Republic
a a
Sapienza
choicethe
after
firm to
starting-tax
constitutes
coalitions
fairer
break-even
countries
regional
revenues
economy,
principles
and
safely
taxpayers for
science
continue led
Ukraine.
can surplus
one
tax
coordination
than
and
of
data by
afford of
position
comparable
these
taxation,
education, to
and the
The
be level.
to
several in
in main
itthe in
have
andcan
Gillman M. Income tax evasion: ta2021 Public Finance We
the
LLC,
assessed
higher
of
and
Grupo use
event.
part
long
compliance,
explore
Kazakhstan.
between
14.62%,
extent,
Numericalis ratesmultiple
of
which
reflected We
within
run,
social
Editorial.
on and Springer
ofthe
consumption,
GILTI
examples discuss
relative
with factors
The
and
in regression
the
taxation
Allan
total
conformity Nature.
authors
more to
physical
rights
are are and
mechanisms
governments
problems
the
weak
play
quality
business
featuresRepublic.
development
distortions
approachesa labor
significant
of of of to
taxation
destroys
management
for them
this
to with
information
©
and
withoutmaintain
2020
role
network
assess the
to rates.
thebe by
the same
South
these and
able
are
Villafuerte de la Cruz A.; Bautista Fasabi J.; Ruíz Muñoz R.K.; José Luis Analysis of socioecon 2021 Sapienza plausibility
descriptive
nearby
a larger
emphasis
associated
used
variables,
volatile
reserved.
amount
improving
and
given the
worldwide
strengthen at areas
stock
of
the on
as of
statistical
with
following well
business
theend the
statistics,
without
the
returns.
e-commerce higherincidence
European
asmethods
combination
to
government the
illustratetrade.
tax tax
South African Journal
International Journal ofof ideology.
support
African
Empirical
implementation
institutions.
purchasing
ensuring
schools
to pay at
are The
Journal the
data
social This
power,
all same
local
of
also of
article
justice
influential dynamic
level
validate
tobacco
the and thus for
in
Sebashe K.; Erasmus H.L.; Erasmus M.M. A case study review an2022 AccountingResearch
extracted
effect
assumption
Kruskal-Wallis
The
Union.
Researchand morale
of scientific
parameters
Financial
losses
conditions
preferable
fiscal
is
the istheir
of
long-term
corruption
existence
observed
needs
Accounting
control
provides policy
decreasing
aggregate
equity
©
through
each
inabout
a
by
2021,
of
policies,
presumptive
ofcomputing
Nigeria.
inevasion.
and,
with
novel,
demand,
in
the
toofdigital
cognition:
like
constraints, conditional
test
effect
4.26markets
an
monitoring,
Research. Weand
context
GILTI
positive
in
relation
a includingsome
thoroughand
offind
external
trillion thethe of
Innovative curbing
taxes
both
financing
parallel
Pearson
trade
tend ato
International
that
dialectical
applied
corporate
RMB, in
classical
seems tax
time
be
perception tool
trends
chi-square
magnetic
accounting method; without
social
larger
associated
governance and
and
Bureau of in
field
for This
network
discover
show
test. of
higher
the fail.
legal
29.52%with
or ©a
tax
optimal
cases,
between
the
supply.payments,
conformity
homogeneous
modeling, the
prevention
assessment
transparent
effect is More main
and alone.
starting-tax
consumption
particularlyof
and and
howofsource
right-wing
management
governmental specific
Finally,
illicit
effective surplus
new
striking of
Musumbani T.; Lovemore S.; Newman W. An Empirical Study of 2022 Scientific Studies 2022
indexes
that
Based
ports
greater
Fiscal
penalties
method the
temperature,
mechanisms,
of Chinese
increase by
only on
than the
and ATM
overall
empirical
in
probability
Documentation
of and
inboth authors.
domain-specific
historical
actual
the has
smuggling
greater
are
and results
general a research,
of
topic
tax and are
under-
(IBFD).
of
level
this
levels
economic
taxation
market, Article
governments,
participatory
dependence
taxing
for for
decision-making
This paper
countries is
system. rates places
resources
examines
essentialon cases
which
and are
institutions
showing tax all
public these
inthat
collect
the aof high
Ahmed M. Cryptocurrency Tax Co2021 European Taxation indexes;
substantial
robust
the
ones,
All median
invoicing.
rights
difficulty
logical
discussion
information
revenue.
of tax
issues to
likely (ii)
analysis;
burden
in a using
The an
influence
real
due
reserved.
avoiding
in
Moreover,
larger this initial
alternative
environments
on estate
to
findings
the the early
taxes
framework set
on
method
the tax of
tax
are the is
considered
allow
more
highlighted.
effects
debt
lowering
affect
revenues the
indirect
levels. of
governance
Originality/value:
level
risky of
taxpayers State
evasion
is in
household
OnA
the
digitalization this
taxesto
conclusion
the
main
is inpaper.
conserve
and
This inincome
contrary,
all
identified source
in WB ©
Wang W.; Wu X.; Chi C. Optimal implementation 2021 income
estimation
lower
state-enabled
study
both
of system
investigation.
surrounding
European Actuarial Journal analytical
economy,
2020,strategic in
have
associated
EAJ over
the approach
method the
methods.
Czech
practical
ahomogeneous
significant firm
conformity.
Association. research
with ofRepublic
and ©
influencehigher
mixed
losses The
As
and
of tax
research improve
ideologically
was
on made
interest
capital
countries.
revenue-generation.
education.
by applying
period. taxation
evasion about
is(2022).
Other among
The the
credits
Finally,
machine and levels
the
would
results
digital WBfrom
less
the ©
finance beof
2020
first
are
Author(s)
when
agglomeration.
implications
tax
the morale.
synthesis;
Thermalization
strategy
of
with the
public compared
relationstate
GILTI,
funds. Nash the
theTaxfor
between
that In toPublished
those
morale
comparative
of
Equilibrium
statesis
Unfortunately, the Slovakia.
smuggling
not so
should is is
Touchton M.; Wampler B.; Peixoto T. Of democratic governan 2021 Governance
Journal of Economic coalitions.
prospects
early
less
countries
Wiley
efficiency.
few
robust
To
learning
gadgets
by tax
efficient,
Periodicals
studies
solicit
Oxford of
toevaluate These
payments.
should
The to
endogeneity
information
algorithms;
have using
University because
effect
address results
regulate
LLC
statistically The of
(iii) ofthe
about
Press. the
Nevertheless,
ports,
investors
also
method;
observables
idiosyncratic
used
much
look
citizens
create to
for intermediate
higher
from
new who
and
other
have theis
paths thethe
are more
carried
volatility the
reduction
opportunities
difficulty ofinterested
economic people
out
and
effect filing by
of
information
hypothesis
capital
and
taxation
issue
concerns.enforce
of mobility.
will that
implementing
In from
excise
curb
the the
If
end,e-registers
the
any taxrichestthe a to
Aguirre P.; Asahi K.; Diaz-Rioseco D.; Riveros I.; Valdés R.O. Medium-run local econ2022 Geography
North American
Financial Journal of transactions
and Credit
set
All of
negligible
rights
percentage
outcomes
in real
believe
and
means
effective
of
tax
where risky
information
taxes, rates
research
for these estate
statistical
of
they
and thatas results.
reserved.
the
tax thatof
suggest known
taxpayers
other
from
can
highlighting
needs,
respondents
markets
method.
heat
rates. asymmetry
the
take
israte
As
due
and ©only
that
Nigerians
bath is
aerosion
of
2021
atheto list the
Chaudhry N. Tax aggressiveness and2021 Economics and Finance
households
capital
stamp
prosperity
modern
study
firms
possibly
result,
who
contraband
emerging
pay
Analysistaxes,
algorithm.
Elsevier
taxation
requirements
suggests
and the
perceive Inc. andin
technology pay
consumers,
enlarged
study
the
ofbase the
Other the
helpedthe
less
their
economy.
policymaking
by
suggests
developing
influencetax
social such income
ismeans
on many
burden the asof
of
Activity: Problems of on
of
need
them
taxes
higher
HR
BT the
the
advantage
lack of to
wastax
early
tobacco
Therefore,
for e-commerce
tax
than
an include of
culture.
determined.
is
thein
market
efficient federal
tested
the onthe
government This
restto
taxingtax
income,
in aa ©
of the
and
of
that
as an
higheducational
governments
coordinate
economies.
frequently information
Nigeria's is 3.3% economic
©
they have
network
higher
2021 have set
diffusion
The inup
be the a
Danylyshyn B.; Cymbal O.; Ostafiichuk Y.; Pylypiv V. THE TAX CHANGES IM 2022 Theory and Practice
International Journal of
various
variables,
losses.
which
miscues
paper
government’s
2022.
demand
monetary
much
should
system
implications. is
by
higher factors
Due the
thesuch
while
developed to result
specification
estimate
from union, theon
as
also
composition
author(s).
degree.
a
© tax
the
developing
2022
tax
the
imperfect
ofthrough
fair ato
audit
for
evasion
©
Taylor
pay
tax
International Journal of lottery
strategy
improved,
Czech
activity,
Author(s).
bribes
payments
period,
third-party
combination andreceipt
Republic
and and as
settlement
Published
the
for its
credit the
well
oftheexperiment
thanoutput
greater
effects as
corporate
negative tax
in
choices,
by the
over is
Uyar A.; Benkraiem R.; Nimer K.; Schneider F. Education, Digitalizat 2022 Public Administration advancing
acould
in neutrosophic
theto
interest
Author(s)
rates
country
& Francis analysis
credit
deteriorate (or
generatesound
perspective.
Group, to
on
their tax
statistical
understand
early
the
sufficient policy. tax
fiscal
Strategic Property (LRE).
shown
payers'
Slovakia.
and
Vilnius
trust
income
the
©
policy human
theyField
percentage
information
effects
2021
analysis
payments.
base and
employer(s))
to
of
design
the
knowledge
The
Gediminas
tax have studies
capital
of
external
University
to
analyst
the
platform,
determine
The
increase and
2022. ofLLC.
perception
in the
empirical
and
Technical
tax
BIand
of
theNo Group
evasion, the
need
public
of
Wahid A.; Mantell E.H.; Mumtaz M.Z. Under invoicing in the 2021 Management revenues
Furthermore,
household
through
usage
tax justice
investments
University.
officials.
building
are used to
acompany
offactors; network
digital finance
surveys
varies.
However,
to with
analyzeit finance
combined
morehave
we
was thealso
the
Southern California Law information
internal
Southern
possible
to
debtunravel
analysis
commercial
public
TAM to
and causes
uses
GDP
expenditure
SDT the asymmetry
California. regional
ratio.
re-use.to ofthe
mechanism non-
So,
propose threat
All
See
required data
Shanske D. HOW THE STATES CAN2021 Review
shown
visualization
instruments
Respondents
liberal
find that
considered
behavior
makes
of escalating
rights
that
trade
the
reserved. Nigerians
of LREs
with
tax system;
in in
policies
effectiveness
the order
thein
the
evasion
policy China
who use(iv)
to
Czech
in the
in
of aa
of
compliance
through
from
empirical
rights
to enhance
hybrid
have
visual
comply 170
and modelwhich
significantly
inspection
with with
municipalities
data
permissions.
economic
for
their policy
show tax
explaining
improved
oftax the an drift in
Republic
19th
believe
tax
low century.
correlation
Colombia,
audit
tax
obligations.
occurs inthatperceive
for
rates. andtax
however In
e-commerce
It
Currently,
ideologically the
is less
officials
regression Mexican
the theis
Vladisavljevic M.; Zubović J.; Jovanovic O.; Djukic M.; Trajkova Najdovsk Tobacco tax evasion i 2022 Tobacco Control
Universal the canton
ambiguous
Published
prosperity.
behavioural
tax declarations
network is by of
trend
©
performed Zurich
BMJ.
2020.
intention by between from
This
asking to
by the
Physica A:Journal of
Statistical responsibilities.
improvement
case,
discriminate
analysis.
model
tax the can
authorities
recommended
breach
heterogeneous
2007
the to
historical of effect
The
2013. be
formal in in
study of
their
applied
A and
to
evolution
©
their
the
duties
one
2021
of
the to of
by
any
Omodero C.O.; Okafor M.C. Digital financing and t 2021 Accounting and
Mechanics and its Finance an
adopt
for Open
official
analyst
authors.
municipal
contraband
treatment
various
country. an in Access
emerging
receipts.
order
infrastructure.
theories
© of ports
2021 differentarticle
to
of offsetWe
validate
profit
Elsevier
invisible
Ukrainian
continues
governments.
standard
implicit
distributed
technology integrity
Government
to
deviation
capital under
such be © partrevenue
2022,
taxation
as the of
increase termstheof
to
Giraldo-Barreto J.; Restrepo J. Tax evasion study in a 2021 Applications show
and
Conversely,
their
ethnic,
allowed
B.V.
the
focus that
refine
lawlessness,
e-commerce religious
the
increasingly ifthe the
almost
authors set government
and of half
taxpayers
on risky
gender
to the oftax
Revista de
Journal Administracao in
of Global usual
Fundacao
of the
rates
blockchain,
gives
taxpayers. procedure
a ratio
andCreative
subsidy Getulio
public
We for
which of
household
debt
Commons
to
discuss Vargas.
ais nota levelsnew
the All
the respondents
accompanying
groups
conclude have that higher,
income from
violence is and
is the
Lazzari E. Policy drift in ideolo 2022 Operations and Strategic (the
Publica evolution
taxpayers
rights
income
in the opportunity
Attribution
phenomenon.
consumer
effectiveness
Slovakia
initial
lower,
reserved.
Euro
absence
tax
trends
betweenfor
to
mentionedArea. which
Non-Commercial
morale. buy
of ©
of the
cost
in
the
©
2020,
state
post-
And
itmean
2020- of tax
Kabir M.R. Behavioural intention 2021 Sourcing
final
evasion)
socialist
necessary
and
Center
License
Emerald
result
the for lower,
EU
75th toandcountries
Economic
Publishing analyze the
which
percentile main its
Limited.toiswe the
Journal of Development information
MaLDIVE
improvements
institutions.
find
goal
main no
of
strengthen reason approach
relationship
entrepreneurial in
© for
Ukraines a2020
in competitive
the through
Elsevier
between
e-position
causes.
increases
Integration, It
(https://creativecommons.o
market,
both the is
the a process
Sejongratio
consumer of that
will
Alvarez-Villa D.; Guardado J. The long-run influence2020 Economics
Research in World B.V.
in taxquantitative
infrastructure
service
activity,
commerce
involves
interest
Institution, delivery
which
competition
rg/licenses/by-nc/4.0/) tax
indeterminacy;
tax credit
Sejong
in
losses.the
and
allows analyses
with
to for
Based
total this the
Sokolovska A.; Zatonatska T.; Stavytskyy A.; Lyulyov O.; Giedraitis V. The impact of globaliz 2020 Economy declare
and
active
on
group case
municipality.
measures
analysis use
of the studies
of
of tax
countries. taxThe
the
results so that
performed
majority
morale
regulatory
of © mixed the of
2020.
Journal of Economic hence
taxes
University,
which
firm
on real by
cannotit
permits
datawill
5%.All be
The
cheat
in better
Rights finding
unrestricted
the
collaboration that
respondents
based
mechanism
strategy
treated on theof
Nash
with in both
respondent’s
tax.
Equilibrium,
ahouseholds
neutrosophic © 2021
Menguy S. Tax competition, fisca 2020 Integration high-income
Reserved.
non-commercial
government.
with
countries the Italian
knew Thus, use,
Revenue
how both pay
the
own
Mykolo
the
approach.
their behaviour,
suggestions
taxes Romerio ©early 2021. in
have contrast
supports been
Didimo W.; Grilli L.; Liotta G.; Menconi L.; Montecchiani F.; Pagliuca DCombining Network Vis2020 IEEE Access distribution,
cheating
agency.
collected
to the
Universitetas. ©and
positive 2013
funds andauditing IEEE.
are
association
All rights utilized costs
proposed
Neutrosophic
the view
reproduction to
that perfect
Sets
institutional
in any and the tax
Okanova A.T.; Kaipova G.S.; Nurmagambetova A.Z.; Shakbutova A.Z.; ZThe measurement of qu 2021 Intellectual Economics can
and
found be
what
reserved.
collection in savedthespecific
and and
literature Pareto-
projects using
Neutrosophic Sets and Systems.
arrangements
medium,
efficient All
provided
taxation Rights supporting the
without
Castro D.E.H.; Castillo M.R.D.; Gonzáles E.J.E.; Ruiz M.R.H. Neutrosophic Statistic 2021 Systems were
broader carried
administration measures out systemin oftheir tax of e-
Journal of Asian Finance, Reserved.
early
original
collusive
respective
morale.
tax payments
work
evasion
This is
municipalities.
suggests properly
becomesmake
that ©
Alzyadat J.A.; Al-Nsour I.A. The Fiscal Policy Inst 2021 Economics and commerce
the (effective)
Businessin practicable
cited. in China.
tax system © 2018,
International Advances 2020, All
building
Springer
Rights
International
a under
social
Science+Business
Reserved.
specific
contract Atlantic
Sobotovičová Š.; Janoušková J. Specifics of Real Esta 2020 Economic more
conditions. regressive. Apart cashless © 2019,
Electronic Research
Commerce Economic
based
Media,
Springer on LLC, Society.
taxation
Science+Business ofmay Springer be
Han W. The analysis on Chine 2020 Research payment
harder
Nature. than system previously can also
International Tax and Media,
work asLLC, a©lottery part of Springer
Fischer A.M.; Zachmann L. Do the rich pay their t 2020 Public FinanceReview of thought.
Nature. 2020 receipt The
International system by
Author(s). Published curbing taxby
Wan J. The lottery receipt 2021 Economics and Finance
Journal of Development evasion. ©
Informa UK Limited, trading 2020 Elsevier Inc.
McCulloch N.E.I.L.; Moerenhout T.; Yang J. Building a Social Cont 2021 Studies as Taylor & Francis Group.
 relevant
independent
Greece
the
on
while
companies. exchequer,
others;
moral/spiritual
model,
officials
blockchain-based
Across majorhas association
enterprises
allto variable
consistently
Ipersists
will pushing
state-owned
This
uphold suggest
article
values are
their
smart ruleson
can the
seeks the
that
information
the
institution
associated
is
Culture
Findings:
by
as
law.
the
aUsing
from
that
apportioned
home
2012-2018,
property
offshores,
from
dominance
certainly
corporations.
well However,
volatility
method
hydrocarbon is
Architecture
as Aof
aanoncompliance
marginalrich
country,
linear
set taxand
of datathe
has
increase
one
increasingly
aof positive
brief
of
FA of
the acountries
We
of
natural
predicting
royalties.
income itset
profit
the
discriminant
andcollection
fraudhow
positive
urban
explanationonly
overview in
adebt
of
United
revealed the
used
Unified
literaturetax
with in
time
The
in of
amount
faced
extractive
the
casinos
to
raise
contracts
surveyed,
impact
districts
the
number
for
as
effect an strength
better
Countries
divided
spending the
presence
the on of
also
into
with
of and
different
explanatory
on theCO2
system
understand
awareness
worldwide
changes of
closed
three
commitments. a
ofa
transactions
capital emissions
such into
mandatory
introduction
small
penalties
results. entirely.
in and
variable
structure, by
why
face
thea its
The
that
We in
it
for
theorize
Approach
the
has
resource
series
greatest
localized
rates
States,
analysis
that
Mexico
audiences
indicators
the
citizens. concluded
thus where
are
observed
urban
period usingthat
and
from far
Greeceon
revenue
local
lockdowns
likely
discussed international
Pillar
missed
SA
1990
(features).
2001-2018. DTTs
values
impact
to
firm-level
logistic
sprawl has, be
profit
inOne.
to the
requires
can
in could
higher
the (our
2010.
this ways
be
Chile,
data
The
total
arguments
State-owned
is so
compliance
major
categories:
article
(expensive)
of
behavior
tax
have
conclude
for
taxation disarray,
difficult
income
progressive
population.
evasion.
tax
cooperation demonstrates
evaded
evasion.
asof
that is
providingthe
contingent
lotteries
isto
voluntarilydevelop
inequality
Enterprises
mining fiscal
taxpayers
In both
Surprisingly,
taxation.
although
an So society
of
far, the
ainand
This
we an
and is
'(OECD,
between
in
be
we
when
proxy
on which
countries
given
examined
Through
online, used in
generated
the
financial
regressions,
Subsequently,
results
therefore,
into
upon forinOECD
form
showed
burgeoning aBulgaria
shared
circumstances to
econometric
cities
in rely
government
“undistorted” Secretary-
of
by
information
we
statistical
Portugal, the fromput and
notions
on
intervals
jobs
proceeded
that last
civil non-
forward
where other
study,
such
the
years,
strife,
and of
the he
electronic
international
because
environmental
paying
necessity
cryptocurrency,
contracts
primarily
countries,
their
not
differences
know,
systematic
intervening
General just taxes
presencean the
however,
Tax ofgambling
has
on local scheme
command
for
business
the been
efficiency
in
incentive challenges.
better
GCS
behavior
budgets
increases
prosociality
variable,
Report little to can
forabout
G20 be
are
theto
states.
what
resource
rather
communes
methods
attempts
profit).
from
two
in
based
is
amount
under
and
that anthe inthe
originally
association
machines Finally,
constitutes
than
We
statistical
unstable
on of domestic
to
U.S.
supervisiondata
economy
order numbers.
near
measure
deter
find
from,
rules some
huge
Fortune fair
the
indicators
manner
at
environmental
decreased to the
and revenue
evasion.
ALICIA
providetoof work
site,
the
the
the This
profit
1000
over
Spain, of
the
controlling
source
However,
credit,
support
operated
associated
calculate
aimed
probability
problem
between
the
greater
countering
Finance
thoughts
and at
mechanismsis
paying
employment forin
men
leverage,
Ministers
will tax
internal
recent
without
taxes
solving taxation
with
of
the evasion
taxes
resource
be sense
and and
social
aobtain
with social
that
negativeand to
reduction
women
and
expressed
in in
an
the that
link by
avoid
the
that, tax
Journal of Public Economic sources.
form
something
reduction
© 2020
misallocations
for
the
time.
municipal
where
builds
tax
European
Dutch
strongest
markedly
examining the permits
probability
The
a
collectionhe In
Wiley
period
graph,
Disease in this
rather
results
level,
played
Union
defence
but the to
local
has paper,
the
which
effect.
were
role unlikely
economic
Periodicals,
under
1986–2010.
that of
football
strong
and a
the FA.
main
the
possible
rapidly
played I
mafia
© The more at
and by
autonomous.
upheavals
aabsence
in
seem punishment,
governmental
headcount
effective
problems
exhaustion.
citizens—partly
culture
Brazilian
impact
Central
on the
administration
revisit totheand
of of
be
Bank
future reveal
amount.
and state
In
context-
companies,
tax tax
question and
poverty
developingthe
particular, ©
influenced
behavior.
competition
Governors
development
affect not
capacity of conflict
2020,
despite
how by
in
Gahvari F.; Micheletto L. Wage endogeneity, tax2020 Theory Development
Pakistan truthful
given
activity
Inc.
Restricting
Methods:
infiltrated
present
hypotheses
the
structure
negative
Pakistan
of time.
International the
compulsory
normalized
neoliberal
Originality/value:
interests results,
from
studyagricultural
I
a
These
is
impact the
employ
city
suggested
then
Development
to
induced but
lockdowns
sample
council.
indicate
countries
Monetary onused
vaccination,
prepandemic
governmentalities This a with
the
by profile
toto
that
by
study a
Our
Journal of Advanced paying
comparing
protectionism,
between
Institute
local
the
by
This
on
(Riyadh, 2OP
the
dependent,
collection.
revenue
greater paper
country's
capital taxes.
tax
concept. 2000
of
infrastructure,
treatment,
Saudi
from two Enterprises
Advanced
evasion
differences
isyears
taxation aheavy
Drawing
indeterminacy. Philippine
corruption
and
historical-
Arabia)
©
natural 2015,
by
2020, and
subjects
tax
on (OECD
two inThe
Ahmed M.A. Pakistan: Withholding 2020 Review of
when
the
were
Fund
Review
such
levels.
and
fills the
metagroup
multilevel
results
determine
amount
policies
can CLC population
applied
literature
amidst
(IMF), database
arguments
their
the
borrow of
Conclusions:
gaps regression
characterize
link
designed the
CO2 an
taken
in
from to
are
to there.
smaller
with
is
emissions.
the need steps
sovereign
banks athe
examined
“austerity
most model
relevant
taxation to
address toor
be
Research in Dynamical and cities
Scientific
their
extract
propaganda
tax
burden,
reducing
Publishing,
University
years
resources
Because
public
larger in that
fraud.
ofBolivia
approaches
compliance
sociological andmore
arethe differ
of
fieldwork However,
Research,study
affects
statistical
geographical not
Feb. our
risk
National
legislative in
resources
from are
takento
of
2020),
non-their
the
ofin the
qualitative
Inc..
secure
indeed
how
capitalright-
full
and
Egypt,
debate
areas. All
positive
allowing
administrative
reliable
to
The
reform understand
culture”
features. findings
supplemented
Commercial
power.
literature
these
based
ability its
Itprofit
concerns.
on
to for
source
justifying
To
istax
by
their
tax varying
argued of
achieve
provideprofile
of each
collection
administration
online by
incorporating
own
despite One welfare this
the
additional
gambling
that
taxaandof a
Santi E.F.; Kepramareni P.; Yuesti A.; Suardhika I.N. Relationship behavior 2020 Control Systems main
evidence
rights
tax
compared
wing
much
religion
advantage
flight.
available
World
including
resource
prediction
on
We mining
metagroup uncertainties
sources reserved.
bourgeoisie
more
Under
measured suggests
to
influences
Economy. at offor
ethnographic
tax methods
in the
debt
such
revenuelocal
consistent.
Argentina
member, economic 1OP
and
All ofare
that
tax the
budgets
rights
the the©its
intercepts
infiltrated
information
levels.
cuts,
ALICIA
significant
and
arguments.
operators'
neoliberal
spiritual
example
credit
number
GCS
relationship In
promoting
confrontapplies
rating.
approach of across
municipalities.
other
perspective,
relates about
perspectives
I tax
will
revenues a words,
governmentalities
canThe
similarities
lie to
be firms
novel
evasion.
then
in the
seen and
the
offer
instead of
Dulevski S. An Analysis of the Ta 2020 Economic Alternatives
Journal of Islamic
are
treatment
ruthless
2020
behavior.
benefits.
mean
years
We
These
my
remained
have
of
also
conditions, The
obtain
urbanization
explanatory
rational
residential
experimental
similar.
attacks
http://www.oecd.org/ctp/o
reserved.
research
components.
used,
requires
activity whereby
negative
as
entrepreneurialism
centrality
adjusting reforms
additional
been
among
amore to
Author(s).
The
The tax
way domestic
non-obvious
measure
the
stable
crucial
and
At
compensate
on
contribution
study
Iargument
data test
(positive)
to
processes.
capacity
environmental
electricity,have
social
results
the
modelsociety’s
offers
street-level
in
evaluations
collection the
weas
throughout
in form
of
taken
same
call
where
based © atofofa
as
for
between
substantial
causal
time,
for
ambitions
Published
focuses
new
politicalthe
hypothesis
intervals theone.
loss
evidence on them.
by
pressures
ecd-secretary-general-tax-
tax collectors, are expansion
In
contrast
to of
the
that three
Oxford
as The
payoffs
construct
Italian
the to in case
cases
between
the
article
increased of
spent
ai) of
case,
favor
Cieślak I.; Biłozor A.; Szuniewicz K. The use of the CORINE2020 Remote
AccountingSensing
and Business this
the
profit
unobserved
results
2020
economic,
“success”,
tax
place
compulsory
the
domains.
volumetric
on
studies
gentle thetype
infrastructure
out
the
University
among
speed
higher of by
Feature
policy
fiscal
taxes. in
pandemic,
propagating model
show
five
People’s
of
report-g20-finance-
finds that
in
municipality-level.
deviation
concerning
the
combined
© and
towards
indicators
In Press
Western-European
capitaladjusting
the aincluded,
order
authors.
political,
2020,
grid
(Ghana,
turn, show
that
and
is
heterogeneity.
charges
taxesHome
on
to
presenting
Topological
vaccination:
despite
design −tax
pool
simultaneous
EU be
4.2%
their
and
Emerald
the of
that:
Bolivia
behalf
thecan
we
andthe
fact I(i)of
and
resource
can
better
Results
(6.2%)
Results:
high classify
administrative
neoliberal
Importance.
increasing
IMF
will
dramatic
sovereign informed.
levelsof
programmes
argue Our
I revenue
total
find ofthis
results
policies
that
lockdown
power We
collection no assets.
arrears,
factors
in is
approach
©to
both
thatas
perform inoffset
2020,
show both
manageis
cases
sports.
is anby
as
Fidiana F. Compliance behaviour2020 Research Publishing
taxes
When
increases
that
and
(revenues
punishment
(folkhem)2
Ifo the may
Institute,
countries
indebtedness
unfold. the
Ecuador) We
ministers-riyadh-saudi-
persistence
arelationship
decrease one Limited.
impede
probability
co-varied
induced
and is
based
confirm
inand tax price
successful
Munich.
with
level
domestic on the
yields
expenditure with
the ofnon-
long-
relating
our All spot
have in
that
of kind
Universidad
Compared
tax
evaluated.
“common
extensive
amounts,
Greece’s
of
Thus, vaccine
conducive
affordability of
lockdowns Neutrosophic
collections
chance-based to
On
sense”. de
experimental
CO2
recovery
refusal
to of the
between
tax thelos
were
emissionsmean
and Andes,
one
Our
from
and
electricity. the
onlineofhand,
its of
tax
D'attoma J.W.; Volintiru C.; Malézieux A. Gender, Social Value 2020 CESifo Economic Studies check
business
effects
increased,
per
promoting
term
rights
highest
to an
argument capita,ismustlow,
government
reserved.support,
evasion
optimal
arabia-february-2020.pdf
disappointment in and
the the
abe
resource in actual
sufficient
share
rates.
capital two
planning
difference-in- of that
It tax to
International Journal of resource
Statistics
Facultad
associated
return
partisan
payments;
the
analysis article
evaluation
Vietnam
financial
evasion
games
competition
We
behavior develop on
may tax
technique.
de assets
orientation
reveals
tend
and
individuals
of ii)
analyzes
to revenue
Economia.
with
have low
and,
and
some assess
to
economicaofof
Ronaldo historical
10%-15%
the
levels
decrease.
fail
remained of
the
the
ultimately,
calibrate
by toAll
of
way aa
business
achieve
(Bolivia
interbudgetary
conservation,
—are
argues
structure
difference
(accessed
expectations a
and
indulging
that support
rapid
target. Ecuador)
the
analysis
11 but
June
and and
in waxed
transfers
only far-
activities
willingness
Brazilian
and
2020).)
feelings there
in and
in©
Murguía D.I. Metal mining, economic 2020 Desarrollo
Energy y Sociedad
Economics and exploiting
Basically,
rights
drop
sample,
governing
indebtness;
both
portrayed
validity
©
make
strong
to
model 2020,
crisis,
tax
enterprises
waned
reaching
was
revenues)
some
of a
dubious
thereserved.
intheir
with local
ofthis
actor
evasion.
that
an
theparties
as
our and
socioeconomic
Econjournals.
depending
groups. of
exogenous
method
economic
results
substantial
fair
is
substitution
significant in
captures iii)
ainconsistent
member
proposal and
contribution
the
Yet,
city-regions
economic The
inthe
low
gambling
on these
reduction
key
an
the
All
over-
of on
factor ofof
2020 Italians
companies
through
entitlement
variation
converts
activity,
average
level
levels
variables
the Kluwer
of of
economic ofto
additional
aarising
which
error
corporate
capital have
set to
thepay
Law athe
of
ofis
elite their
−ground
white-
from tests
predicted
twice49.5%
taxes
municipality,
criticized taxes
giant
the toor
Thi H.D.; Thi K.A.V.; Phuong D.L.; Thu V.P.; Minh C.H.T. Impact of environment2020 Policy
Energy, Sustainability and four
rights
financial
to
market
divergences
social
with
time
fossil
in
and
that
benefits
still different
important
the reserved.
variation
politicalfuels. assistance
despite
planner's
results
city-municipalities
determines
suffers to © also
violence.
society
today real-world
social
in
2020 seem
trade-off
of the
whyfromas from
and
COVID-
taxThe
Insome
a to
credit
the
in the
contract
with
numerical
reduction
+MNCs
74.1%, data
International
collar,
oil and
expenditures,
and the pay. more
for
middle-class
gas in up
BV,
discoveries.
values local
respectively. debt
Internationally to
especiallyThe
into 35
economicand
job OECD
The I do
for
Thess A.; Klein M.; Nienhaus K.; Pregger T. Global carbon surchar 2020 Society for
public
19 the
datasets,
European
crisis,
provide
between
publicized
capability
Author(s).
Latin
Russia
groups
whole.
Church–state aamount
high
goods,
American
isIt inwhere
space
much
preventalsoby
of earnings
Stability
line
inequality tax
business of
we
regardless
with
for
cases
greater
resource
presents
conflict
transfers
ofthan
aversion
authorities. atax of
maximize
countries
Netherlands.
renders
not
they
football
compare find
intervals.
activity
deviation
mobile
public
Mechanism.
whether
previous
reforming
and
(ii) In receive, tax their
from
evidence
firms
works. The
suffered
caused
players
environmental
associations order our
each
self-report
current
to to
All
collectors
© tax
2000–2017.
second
have
solution
Numerous
reduce
Rights
by
2021
influence
and
individualby
discourage FAof
benefit.
supporting
lower data.
taxation with
the
the
istax A
Jogarajan S. The 100th Anniversary2020 Intertax examined,
in Germany,
exhaustion,
sizable
19th
Practical
Our
Reserved.
unwilling
the
objectivecentral
hypothesis
municipalities
systematic. problem
century. to
isWe but which
while
Implications: To
estimate
tocarry
The not of
ofmain
apply
that the
out the
limits
others
social
werethe The
vital
drivers the
fail
not
effective
Informa
collection.
celebrity
eight
reforms
contribution
sudden
regimes.
concerns.
proportion
tax
African other
evasion UKtax
have
increase
ones,© In2021
of
and rates
Limited,
addition,
privileges;
featureoccurred,
‘makes
employ
tax
there to in than trading
selection
a
horse
Informa
evasion,
enforce
was on
panelasa an
UK
ability
to do
justice,
Vatican,
study
suggests
enforcement
substitution
method
under
for profit
domestically of
so,
will to
lockdown.the
concerns
equity,
territorial
contribute
that authorities
misallocations the and
tasks,
between
predict
operating A how
possibly
average
theand
three-to- in
are
Eboli M.; Toto A.; Ziruolo A. Mafia infiltrations in I 2021 Applied Economics as
the Taylor
methods.
Limited,
data
we other,
ungrateful
including
difference’.
bettingtry
official
shift
urban on
from toduring&
trading
105,000
districts it
The
the
change
commitments Francis
analyzes
immigrant
While
royalty-basedresults
adoption
the
to as the Group.
fairness
sports
Taylor
households
pursue who
show
to of an&
group
even
integration
positively
tax rate members
ofConclusion:
gender
on to of the
dividendsthe react
equality.
Italian to ©
Triantafillou P. Neoliberal taxation re 2021 Journal of Political Power
further
resource
monthly
four-month
the
firms.
whether
does
that
the not
ALICIA
Income
considerations
lockdown
Francis
in the
parameter
spend
taxation
independent
unfair
2020,
state on
impedes
profitability
Group.
Swiss to
and
income
the
contribute
punishment.
Fraser
posed and lockdown
Canton
variables
infrastructure.
income-based
an
of
have
its
economic
Institute.
the
non-resource
institutional
achieves
Tax and from a of
This
decrease
existential In F-intaxes
building
firm
enough
Tax
of had
study
Bern
All
asa
understanding
2017
of
revenues.
in
wellEcuador
similar
suggests
capacity
to as
society;is
administrative4.5
effect
the that
of percentage
Rather,
for
the
and on of
the
within-group
the influence
capacity.
Iyear
economic find
effect
municipality
as “one that
of
Ståhl I. It will soon be 1984…: 2020 Econ Journal Watch measure
Procedure
sometimes
when
from
integral
Copyright
taxation
policy,
successful
rights
threat,
of high sports
2008 scores
reward,
of
including
reserved.
both
tax © Codes
tobeenreopened
natural
groups,at
emerging2013,
The up
the and
used
audit
support to
penalties
politicalatolike
including
Author(s), market for
Neutrosophic Sets and points
Furthermore,
giant
2019.
activity
heterogeneity
partisan
and
us”
76.88%,
major the oil
©higher
maneuvering
reform discoveries
than2020.
politics
level
and a than
the
of All
year
in on firm
political
consistently
of by VAT to it
Rights
of would
lead
evade the
size to
support
confirm
electricity
probability,
2020.
resources,
the
imposed
(loss
for
have development
the of
been aon
the
Published moral
territory)
government, picture
consumption,
punishment,
suggesting
subjects,
absent dutyof
and of to
the
foreign
who
at the
Cruzaty L.E.V.; Tomalá M.R.; Gallo C.M.C. A Neutrosophic Statist2020 Systems
Expert Systems with administrative
temporarily
Reserved.
2009
and
corporatein
competition
taxes.
outperforms
legislation.
vaccinate,
possible great
profitability.
The tax higher
recession.
comparative
they leadership’s
policy
influence
its
Nonetheless,
COVID-19-related tax
competitors.
have Thedoes
not Wethe
household
financial
Cambridge
likelihood
economic
extracted
spiritual
academia,
international
buying-into
collection subsidy
of
the
level income
University
banks,
that an
relations.
such least
(diffusion
tax peaks and and We
industry,
narratives loan
Press
when tax
of of
Matos T.; Macedo J.A.; Lettich F.; Monteiro J.M.; Renso C.; Perego R.;Leveraging feature sel 2020 Applications found
inclusion
not
amount
analysis
©
been extend
2019
Greece’s
migration
payment
interest costs
appealed of
collected
shows
shadow toare
loss
between
characteristics.
rate. the
The proportional
toyears
audiencestaxation
from
economy
in order
gambling
results shows The to
Journal of East Asian on behalf
improvement
suggest
resources
liberalism).
managers,
cooperation.
hollows
production
to the the
out
population of
in Thethe in
directions
regulators,
its©
starts. East
efficiency
group,
paper
2020
capability
under Asia for
shows to
Tans R. Business and local taxa2020 Studies that
MNCs
property.
had
has
argue
types,
results
show loss
double
been
Institute.. in
for firms
the
indicating
thatshow aThe
andthelegalthat would
United
findings
standards
remains duty
a
punishment suffer
States.
volatility
with tobased
a
Review of International over
the
make
how
investors
Informa
incentivisethe
growth
Interestingly,
lockdown, them
Catholic UKperiod
and of
reduce
tax the
socio-
other
Limited,
the inincrease
collectors those
revenue
users.
trading toin
Hakelberg L.; Rixen T. Is neoliberalism still 2021 Political Economy
from
©
of 2020
indicate
on
factortheir
vaccinate.
with
inequity
fixed
countries
base
extraction.
economic
considerable
of
Originality/value:
as Taylor
by
oflocal
potential that
feelings
high & Iwithout
concern
aversionthe
only. will
Such
thinkers
municipalities
loan
budgets
Francis In toward
for
suggest
impact and additional
interest
these
penalties
This Group.
taxon
no
instudy
the
that
change
tax
facing revenue
differences
payments
Southwestern
celebrity,
compliance.
this ison the
due,
gambling-related their when
greatest
and ways.
occurs
under
Social
they
Furthermore,
among These
only
lockdowns
other
public FA.
Science
electoral in
An
negative
rate
cases,
Russia
have
developed
innovates
findings
developing thethe tax
(the environmental
have by evasion
stereotypical
opposite complete
ideas using
important
countries abouteffect
MTR, and view
just inis
Shin M.J. Does Government Parti2020 Social Science Quarterly were
adjustment
Association
competition
interpreted
economic
things,
health.
externalities
enterprises measured
to
© a of
hardshiptend
this the at
misapplication
Copyright
can case
electricity not the
effectively and© to2020 the of
that
transfer
groups
taxation
kink
attributedprogressiveof
that
and property
implications
municipality
apportionment in taxexhausted
response
standardized
tofor our
increased
or fiscal
payments
citywide
weights to kink
Håkansson A. Effects on Gambling A 2020 Frontiers in Psychiatry increase
positively
financial
the principle
Håkansson.
consumption
restrain
contracts
from tax or
crisis
improve negatively
of have
should
evasion the tax hindered
least
be
and
equity in at
Forest Policy and to findsmall
resources.
Italian
understanding
effort
levels.
would
collection;
relation reunification
ondebtto taxes
Conclusions
slightly ©businesses
that
the tax 2020of
onbenefits
increase
the the Elsevier
income
inefficiency Ourthat to
micro-the of
Safarzynska K. Collective punishment 2020 Economics Greek
restrictive
subsidised
increase
the
local
B.V.
were expense
affecting taxpayers’
budgets,
directed the alternative
by
emerging of income
proportion ability
efficiency
improving
against market in
tax
the to
of is
the
foundations
and
findings
the
pay
public international
performance
institutional
fiscal
their suggest
health. and
tax of of
capacity
due governance
justice that
the
Finally, trade.
and formula.
of
systems
I will ©
revenue.
enterprises
contradicted.
quality
Italian
companies'
and of
state With with
accounting
and
capital negative
Policy high
used credit
for
by the
Abdelwahed L. More oil, more or les 2020 Resources Policy 2020
All
in instate
localized
treasuries
Southern
propelled
address
environmental
rating.
Elsevier
all,©to nine capacity,
lockdowns
the and
2020
Ltd
CCCTB
Europe.
government land
possible
externalities,
World have
registers
© 2021
debt. a
implications
land
Vatican
structure. and
underscoring
large
apportionmenteffect real© on(orestate,
delegitimize
2020
the local
formularole and of it.
Jorge A.; Oliva M.; Aguiar L.L.M. Offshoring & leaking: C2021 Popular
Advances Communication
in Complex is also
Taylor
A substantial
objections
or asymmetric
Scientific
conclusions):
management an
& influential
Francisto
Publishing part
my Group,
ofinformation
Progressive
nontaxof
argument. factor;
the LLC.
International Journal of The
economic
performs
and paper
International
normative-ideational
that the shows
activity,
remarkably Strategic
richer thatbut
and itthese
factors
badly. is
Yu Q.; Wu B.; Chen F. An Evolution Analysis 2020 Systems
Economics and Business Greek
© 2019
between
Company.
fiscal
revenues)
not only
Management population
The
contracts, theand
rational Authors.
government
which
endowing has
decisions
Association. lived
Journal
effects
©
more
of 2019,
still
Applied are
urban in Philosophy
lives shaping
proportional
Springer-Verlag
thein poverty, the to
and
different
about the
originated the utility,
powers as
possibility end-user
ataxpayers
device to local
toof for
Da Fonseca P.V.; Jucá M.N.; Nakamura W.T. Debt tax benefits in a 2020 Administration
Journal of Business All
the
GmbH
while
rights
willingness
population
municipality,
published
electricity
making
governments theGermany,
tax
reserved.
Greek
by of
prices the
John
paymentsof
under part
more
government
are
urban Wiley shifted
more itget
to
&
Hundsdoerfer J.; Wagner J. How accurately does t2020 Economics audited
pay taxes,
lockdown.
Springer
collects. or Nature.
Finally,low
but
Our public
also
results of
it isdegrees service
tax
found
Journal of Applied continuous
Sons
upwards.
palatable
districts
provision Ltdwith onFor
by
that to
behalf deal
high
offering
different
drives with
of Society
social
tax the
Giubilini A. An Argument for Compu 2020 Philosophy collectors
suggest
that
task
for of
Applied that
intergovernmental
paying toPhilosophy.
collect
epidemiological
theItalian debt them. ©
Regional Research of of inequality
benefits
population
evasion.
2020 Informa in
Instead aversion,
return,
sizes. UK © show
Limited,2020, thetax
criteria
fiscal
owed
optimal to should
transfers its
electricity bailout guide
have not
creditors.
end-user
Kuznetsova O.V. Contrasts in Budgetary2020 Russia
Journal of Development promise
Pleiades
evasion
trading
decisions is
as as an
Publishing,
legitimized
Taylor
about innovative
the & Ltd.
Francis
optimal
discouraged
The
price
strategy current
is below property
worldwide
the marginal tax
Schmoll M. Weak Street-level Enfo2021 Studies
Estudios Demograficos y through
Group.
size of
collection. afor
lockdown ©
boosting
historically
2021. areas tax
grown
Estudios since
COVID-19
cost,
ratios,
mistrust evenreducing (corona
towardin thepolitical the virus)
presence state. of
Gutiérrez M.U. Poor local finances: W2021 Urbanos the
crisis
negativeproportional
Demográficos will certainly
environmental y impact
Urbanos. also of ©
violence
2020
lockdowns Informa and on reducing
UK
the Limited,
economy
Feger F.; Radulescu D. When environmental and 2020 Energy Economics impact
externalities.
poverty,
trading the
aswhich Greek
Taylor © 2018
deserves
& Francis
seems
government’s to be unchanged
ability© toThe by
Hien J. Culture and tax avoida2021 Critical Policy Studies further
scale. ©exploration.
Group. 2021. All reforms
Rights
continue
Authors with
2019. Development tax
Asahi K.; Undurraga E.A.; Valdés R.; Wagner R. The effect of COVID-1 2021 Journal of Global Health Reserved.
and debt sustainability.
Policy Review © 2019 ©
Richardson M. Tax Reforms and Debt 2020i International
DevelopmentTax Studies
Policy IBFD.
Overseas Development
Mosley P.; Abdulai A.-G. The political economy 2020 Review Institute
 Revenue
and
public
changes
study
sample
understanding
establishes
with
approaches.
gasoline the inserted
acrucial
low Service
welfare-maximizing
financial
in
responded
and the
aelements
level new
The
dieselEU
in
of of (SRI)
management
taxtax
tax
paper to
time- and
havens.
closedalso
sources
inter-industry
influence
taxes
(rule-making)
dioxide
shortcomings
disorders
evidence
various
has
several
before
transfer
mining
resident
appearance
the
seigniorage
should
legislation.
Besides,
questions
evasion,
The
varying
are
aresearch
National theof
become
the
and
the
and
on tax
raised
emissions
decentralized
people role
adoption
mispricing
taxescompanies of
rate.in
According
revenues
model
relationship
body
and
heuristic
questionnaire
production provides
was
only
social
and in
mining
e-tax
Institutemore also
Third, ademand
buildis
the
in
pointed of
for
in
for
ato
functionofthat
and
great to
on
both
thethe
the
and
institutional
applies
elasticities
ensure
which
between
top
developed
reduce
the
affect
centralized
Spanish
amount concept
marginalization. we
earners. a
indirect
tax
of tax
continuous in
overcome
justice,
to
considerably. trust.
ofpayment
Sweden
The
after-taxtake
increasing
tax
jurisdiction.
time toThe Over
cultureflow
increase,
on
be the using
a
online
profit- the
of
role
Itandtax
aDoes CBDC
developing
municipalities
services
Notwithstanding
collection)
Statistics
corruption
transparent
scientific
evaluation
the
suggestions
out
model
past foreign
results
the to
decade, and
provided
and at
can
effectiveness
measure tax
country.
to
literature 5%
methodology
showed
for via
Russia policies
Census
aid be the
are
the
level
strengthen
foster
revision Using
identified not
analysis,
thethat
has of of
(INEC). of
the
Total in
was
seen
dataset
county-level
long-term
classical
love
however,
in
Therefore,
discipline
sale
compliance
maximizing
has
applied.
favouring
A of
international
of
express
significant of
money
For by
unrecorded Finish
tax
dichotomy
must
itsin panelrevenue
thistoward
taxpayers
among
performance
prevision
the
use
portion be
tax limited
way,
cities,
at data
between
law-
alcohol,
small
theof in on
all
thefrom
China
South
Chilean
line
positive
critical.
The
as
or
in
used,
low
tax
unified
Factor
aethicalan with
audit
gradual
liability
2001 toAfrican
result
weaken
taxpayers’
the National
athe
impacts
This
autonomous
framework
as
insurancesocialin obtained
form
Productivity
firms
2018. the
increase tax
impliestransaction-
post-conflict
trust and and
of
USA Mining
rules
of of
contribution
withThe short-
E-tax
from
channel
thus
financial
taxation
in and
for
failed
estimated ofsmall
trust, andthe
coupled
prices
substantial
making,
can
the
which
and
measures.
several
properties
detriment
municipal
level mediumand
effectively
one with
perceptions
circumvents
customsbusiness quantities
Weand
legitimacy
hand, have
of
income sustainable
cover
deal
as
enterprises
cash.show
data, well
alegal on
issues
with
alcoholthanks
that
significant
in © I aistax
as
2021
Turkey
directlylarge
the
to the
Code.
most
term
collection
research
of
states?
investment
ethics
Germany.
model
and
which
non-failed EU
micro
elasticities
economic Our
rentals
nonsuperneutrality
encourage
forecasting We
levels
in is
contributes results
countries
hasthat
The
contrastwith(STRs),
examine
tax
the
enterprises,
tax
were
growth, not are
Ecuador
compliance.
studied
demonstrating
article to
information.
used and
to
tradeit
therobust
toof
astax,
and
to
segment
will
threat
reduce
(SMEs)
global
norms, the
evasion. remain
availability
importance,
Kluwer
comes
test
and for
do novelty
ofin
firm
and
Law
from As
theirof
US suggested
top
in
Malaysia
transfer
not can carbon of
the
quantity,
regulations,
property
reject connecting
earners.
devise
itInternational
constitutes
since priceabsence
from
they
the by
tariffs.
an
tax. isThe
theanof
require
often
contributed
obtains
money.
effects
©
it is2020,
neutrosophic
by
provides astheir
advisable
citizens
financial
well
strengthening
Seven
calculate
consumption ofimprovement.
most
itsFourth,
different aid
Ural negative
are
acounty
amount decidedly
greater of
on
Federal
corresponding
performances totax its
our
ML
demand tax
use
relatedcollected
morality
cost effects
fiscal
model The
to
most
effectin
with
Baridwan
rise
appropriate
This
volumes,
emerging
perspective
easily
essential in
papertax (2012),
collection
decision-making
applies
unification
and
implementable of not
the gender,
the
yet from
from GTAP-
well- a 3
Scarcella L. The implications of ad 2021 EC Tax Review provide
BV,
However,
deviations
that
both
income
exhibits
collectionThe
hypothesis:
authors
University.
econometric have
company
representation,
variables
understanding
to
technological
and
approaches
of
the the
up-coming
percentagechanges aelement
financial
Netherlands
also
from
Pension
raising
Swedish
moderating
the
from
been mining
U-shaped
after
All
mentioned
the offer
train
years.
in
pointstaxprocess
raising
income
rights
forecasting
of since
Fund
progress
level
CO2
private
intaxes
resources
arm's-length
their
collection,
civil the
across
©
variable
theitof
relation
war,
above.
and
of impact
emission
2020,
increase
own
tax
and
tax an
four
in
procedures.
E
the model
explored
Responsive
incentive
pricing.
crowd fiscal
determination
for city
registering
alternative
pressing
revenue
above
between
important out to
Ithe
income service
issue.
scheme
maintenance,
find
and Whilst
refine
Regulation
property
property
questions
corruption that
value
dimension of
from the
and
Conclusions:
to turning
business
for
added other
and
tax
oil
andof urban
Diakomihalis M. Factors of Tax Evasion 2020 Journal of TaxJournal
International Reformof reserved.
methods
allowed
Overall,
of
debts national
efficiency
culture
datasets,
reduction
Universiti
income
this
on
the the raised
study,
OECD in
top based search
study
culture
transformed
levels policy
Malaysia
refers
1%
into from
improvement.
the on
population.
that
is in
just
alaziness
sounding time
makes
tothe for
on
the
Sarawak.
would tax
0.09%.to of
research
relevant
Policy
Theory.
optimally
taxation.
considering
associating
multinational
collection.
recommendations
planners
tax
exports, revenue
inflation,
state
series options different
institutions,
Awhich
andmixed-method
coordinate
The it
Tax that
contrasting
effectiveness.
models. include
accounting
with
firms
public
generation
is
As the
thefrom
owners
the forin from
the
value
South
policy-
basis
with
While istax
result in
Loganathan N.; Ahmad N.; Subramaniam T.; Taha R. The dynamic effects o 2020 Business and Society qualitative
several
evasion
unsteady
Based
This
All
follow is
non-transformed,
transport
rights
masculine
A
board10 on important
fromand
manifested
percentage
under the results
sector.
reserved.
and offers
proportion
the data
the The
enacted
feminine that
in
pointspolicy
of
auspices of
7158
International Journal of existing
approach
the
presents
Africa
maintained
solving
makers,
Nigeria;
for
previous
the
of
helped
burden
small
increased
other
restricting
decentralized
standards’property
fiscal
theliterature
contributions,
recommendations
effectively
national-level
eco-tax.
research
these
study,
and to
onWe
hand.
onaccess
significant
manipulate
including
though after379
discretion
serves
sustainability,
literature.
emphasize
taxdifferent
micro
©
sourcing
problems.
emphasizes
the on
to
SMEs IAEME
transfer
forecast
although
collection
discriminateelasticities
isolate for
enterprisesOn model
as
considering
there changes and
types
income is
the
and©of
an
this
of
and
the in
of
Larysa M.; Oksana M.; Kateryna P.; Tetiana V.; Viktoriia H. Financial and taxation 2020 Management
Evropsky Politicky a Pravni aid’scharacter
increase
We
another
building.
decisions
the
reference
problems
prices
for
2020,
housing examine
Publication.
methanol,
regulatorsmanipulation
in
potential
Berostavon as
made
for
in
order
dynamics, the
organization
It athe
analyzes
increasing
was the dimension
theto top
used.
at value
of the 10%
Municipal
calculation
endogeneity shift
Druzstvo. the may
It
conflicts of
was
two ofof
All
unwanted
hence
last
volumes
investment
the
business.
in
were point,
most
improvement
Yuhuan
reduced
non-default
effects
social the
perverse
estimated
by
culture;of
tax immaterial
tax
an
Anot the
problems
interesting
practice
China
keeping culture
empirical
effects,
of
arrears.
tax VAT
this tax
Auto
firms
by the base
study should
in
audit.
that the
results
Parts
from
given of©
was
is
Baklan O.; Zaveriukha Y. THE WAYS TO BRING 2020 Diskurz earners
guaranteed
therefore
change
taxation,
followed
subsidiaries.
accounting
Property
and
taxable
rights
between
impact collection (those
of Tax
profits
heteroskedasticity
reserved.
of lifetime
China's
denaturing
by
residents
pre andbewho
supporting
We
profit of
andto very
also
can
the
this
low-tax
postandearn
economy, be
tax. In
International Journal of be
those
was
2019
analyzed
City. promoted
investigation
relationship
Eastern the
Nevertheless,
their
employing
productive
carried
more
withdrawal The
default
than Europe
States,
Tayloroutstrong
in
results &
research
general
structure
in
€41,699)
benefit to
based
between
tax
the contribute
and
territories
correlation
Francis
of
counterparts. Tax on
thisthe
methodhas
of aid
raises
(GLWB) atheor
helpful,
carbon
ethanol-containing
pieces
demonstrate
reasons
Property
the
countries.
imposed
visitors,
capital
to the
structural
dependencestudy of the
dioxide,
for
gain evidence
by
development organization
the
Conveyance
reported
tourismThe that
spatial
charge
threshold and and
reduced
estimated
the from
in industry
liquids
income
of Tax
this
the
growth the to
tax
Ermasova N.; Haumann C.; Burke L. The Relationship betw2021 Public Administration amount
jurisdictions
between
Group,
shown
paper
opportunism
The
of
economy
Service
total
options
should find
findings
moments
tax of
LLC.
that
Officeasbe
revenue
embedded
acknowledge approximate
undeclaredthat
this
that still
advocate
(GMM)
unaltered
(KPP do
insurance
Totalpersists
by not
work
factor
Pratama)
in 2.81%.
that tax
as it in
output
that
qualitative
contribution
be
paper,
loss
country,
regression
of
future tax could
decentralized
collected.a
relating
autocorrelation.
gentrification
on income and spatial
since
collection import
part toto
A
generation
framework used of
policies
income
failure
address
imported
there Our
phenomena, the
isbecauseunder
as with
to
results
is
unclear. in
still a
Guner N.; López-Segovia J.; Ramos R. Reforming the individu2020 SERIEs
Journal of Legal, Ethical
have
and
model
productivity
Russian
administration
estimators,
possible.
of
©
needs
the Badung
2020,
variable
This
after-tax
corporate
update
registration
goods
call
unfair
Nigeria for
significant atax
istaxation,
socio-political
was
to
different
surrogates,
research the
alone
revenues
society.
Intax
The not
compendium
local monitor
using while
this
Utara
annuities
performance
competition
at 5%
profits,
suitable
isAuthor(s).
mainly
to Almost
issituations.
introducing
Property
system
policies
proportion 0.5%
level
choose
county-
sense,in
its
interviews.
revenues of
are
factors.
two
based
of
that
practices,
or
of
Value
of
thefor
aThis
by the
on
confirms
We
presented.
apply
Research
many
attributed
third
single
level
proposed
during
different
notes argueit
ofbest
ontheat
companiesthethat
citizens
elasticitiestax The
very
findings
to
ML
model
2015
taxes. predictions
the
regimes. obtained
low
do and
technological
approach
were
has
tax
Section impact
rates,
contribute
not ausing
year, bit
The 2 Myof
and of
ofa
Economic moredecision-making
will
The help effective
study take found and procedures
reasonable
evidence less toxic
Aldeia S. The accounting profit’ 2021 and Regulatory
Journal of PublicIssues measures
societies.
Map
street
corporate
focus
and
noteworthy.
collection
the
aid
results
awith
to
KPP
New
if the
employees.
progress,
consider
feature
calculated
has
tax on
theoretical
reflects
serious
existing
neo-ricardian
presents
it
measures Pratama
Zealand
wants a
©are
been
addresses tax
which
to
in
2021
discouraging
evasion,
confirm for its This
Thus,
themselves
transformation
by
general
more
favoring
interest
Badung
(NZ)
remain
our
the
limitations
but and
payments.
among
model.implies
political
flavor.the
iscountry
considering limited
mainly
system
tax
on©
obliged
the We
Utara in to
the
utility
Marakbi R.; Villieu P. Corruption, tax evasi 2020 Theory denaturizing
support
advantageous
establishment
geographical
estimates
undesirable
other
Etax
arrears
2020
for collection
relationship
the Wiley
ruling
exchange andthat do
externalities.
elitestax additives,
long-term
than
Periodicals
between
of of
information
not
behavior has a
fines,
in the
condition
support
not
information in
Because
which
the and
tax
LLCthe
Asia-Pacific Journal of literature,
diagnostics
driven
to
method
the
This pay
implement
was
taxes
scheme.
guardian
when
improvingweight
paper
one by
taxes
dealingfor
of
investment
Itof providing
labor
isof
the
of
shows
the and
open calculating
each
abelief
monitoring force.
model
KPPs
tax
with are
execution
that fuel
income
on
tax the tolerant
in and
value
norms type
Bali the
compliance
traditional
of
system
the maladjustments
common
collection
this,
contributed
exceed
consolidating
growth
(bank
evidence was
the
of
secrecy) of
short-term
for is
pretax best
developed
local
decidedly
collection
e-commerce their
and
southern policies
inthat
property
rental the
authority
a byto
marked to
and the
Abedin M.Z.; Kabir Hassan M.; Khan I.; Julio I.F. Feature Transformatio2021 Operational
Journal Research
of Cleaner unified
Efficiency
of
DGT
when
added
in tax
purpose.
share
municipalities
check at
the
Regional
itby
international
carbon
systems
accomplished contribution
deviations.
is ©
tariffs.
for improvement
county 2021
mitigation
earned,
labour fraud, and
compete
Office
© andThis
whereas
taxation.
through 2019 tax debt
whichfact
national
capital is
when
sphere
reduce
transfer
taxes
regulation
capital
Simplified
after
VAT
absence
European
results the
in
civil
tax of
gain “tax
public
property-tax
mispricing
mining has
Tax
ofwar.
revenues
according charge effects”,
become
System
While
transparency.
countries tounder evasion.
inand
the South i.e.,
an
(RISE), As
Zhu N.; Qian L.; Jiang D.; Mbroh N. A simulation study of 2020 Production also
may
levels.
excessively
that
More
Elsevier
evasion,
voluntarism
the changing
serve
effectiveness
experienced
the system
does Own
transparent
impacts Ltd
and as
not in aof
prices,
for in
alocal
the
favour
factors
of the
factor
donations
two
decline
certain per
United
and
sales samein
one
such in the
equal or
as
International Journal of administration
The
Africa
dominant
such
the
current
direction model
municipalities.
important
generation
which main
developing is more
paradoxically
transactions. was
item
in
parties
conclusion,
legislation
as countries. ©concerning
labor-drivenapplied
severe
on
Nigeria. 2019the
subvert
It make
provedledthan
it The on
wasto a
in
up
tax
reproduction
capita
under
different
realization
States
the
features
property other.
participation
restrictions,
level of income,
a unique
defers
tax eco-tax
of of
Section
value, byof
including
knowledge,
the deviant
and
program
revenues
taxes policies
states,
tax
as 3wellper
on
laws and
other
raising
as a
Oyarzo M.; Paredes D. Revisiting the link be 2019 Resources Policy
Managerial and Financial capita 1600
advanced
Elsevier
political
examination,
more
strengthening
the
argued
Copyright
low ha
than
presentation
efficiency
forms area
Ltd
that
efficiency
of economies.
agenda half
© tabular that
along
2020
improvement
taxpayer of of
reforms
governments
ofNozei of
the included
the these
the
behavior, I find
total
currentto
called
using
sharp
annuity
contrasts
stakeholders
the
(such
tax
10 minimum
availability asvehicle
Furusato
recent
decline
collection,
059 investment
tax taxation
independent of andstocks
in
legal growth.
integrated
cross-crediting) the
triggering of were
data
income (Tax
public
drinking © for
Lois P.; Drogalas G.; Karagiorgos A.; Karasteriou E. The phenomenon of tax 2020 Accounting that
lines
number
solidify
author’s
should an
municipalities
Inderscience
procedure,
Human
together among OECD-recommended
of
their
vision
continue
resource
with others
companies
which athat
political
of
Enterprises
low the
their livebase,
requires VATindailythe
Ltd.
Journal of Money statistically
payment
the
2020,
until
business
at
age. Spanish
large,
technology
on
situations
households
reform
with
prescribes
country.
elites
itEmerald
These
supply
these
administration
transparency
further
management in
ishad ©
more
to
paid
income
as significant
hometown)
economy
well
measures
within
chain
intrinsic
improvement and
no
issues.
that
2021, may
Publishing
out. as for tolevel
We
more
firms,
decisions,
7013
long-term
so In
as
University
fractionalized
ecosystem
campaigns be to
in
pass- at
should
this
land
order
both
the
in
to
of
and to
Ariyanto D. Influence of justice, 2020 Laundering Control tax
national
Japan.
2015.
Limited.
examine
through
robust
be
are literacy Under
The
implemented
motivation
significant.
condition, level
the
entities in
main
accountability
in
such the
in
the
effects
firms.
©asdetermining
andprogram,
conclusion
within
2019,
the of
The these
a
© is
parcels.
impact
contribute
amplify
of
for Cienfuegos,
settings
prevent
in
main thee-commerce
population. onThe
the
rely
the
legislative
reason annual
transfer
toforeseen
on a
continued
©for better
Carlos
external tax-
transactions
and
low
2020 Rafael
use
Hsu V.; Hu Q. Global sourcing decisio2020 IISE Transactions gasoline
people
that
tax
mechanisms,
holistic
study
2019
updating
evasion we
differences
corporations. makeand
would
policy
contributes
“IISE”. lossneed diesel
donations
may not
on
Section
framework
for the demand.
observe
restore
to 4 to to
mispricing
understanding
positive
Rodriguez.
political
and
of
executive the
money
efficiency.
Copyright
The
their
double
charges calculated
favorite impact
backing Alldue
but
allocation
of
planes.
benefits, As
2020
collected public argue
ofof
rights to
to
regionalSTR
Asthe
amunicipalities
policy
by even
by of non-
originthat
manage
anits
the when priceas
discusses
the
avoid OECD's
theoretical
promotion
declaration unintended property
legitimacy.
implications
ofin social
the taxes
effects,
study equity © in as
area
Guevara J.A.U.; Villacis M.M.Y. Ecuador and tributary 2021 Universidad y Sociedad athe
activity,
reserved.
internal method
regulatory
functional
consequence
improvement
implication
Koninklijke
elasticities
and
all
issuer
taxes
2020
government
challenges
municipalities
eco-tax as
on well
housing
International
used
approaches,
entities.
of
Brill
showed
collections of
our
as of
NV,
on
in
this to
The
illegal
results,
services
this
Leiden,
variation
that
the
Bureau are this
their
have
value of
such
the
and
was
paper
through
authority,
directions
acts, as
taxation
fair an
provides
investigates
without Federalincrease
taxation.
determined. and
on area inmore
The
Based
aInland
are
achieving
affecting cost-how in
which totalon
the
the a
Ogorodnikova I.I.; Pecherkina I.F.; Baksha N.V.; Tarasova A.N. Tax Culture and Trust 2020 Comparative Sociology theoretical
this
The
between
received
recycled
of
and the
Fiscal
alcohol
the paper
Netherlands.
so
Responsive back
contract
aconsumption,
form
Documentation background,
designs
counties,
donations into
of to athe
the
income
Regulation withpolicy
give (IBFD).
shifts ittax.
the
present
national
efficient
Lisbon
Revenue
likely
maximum
sovereignty
could
allocation to
point investigation
total
way
(Portugal)
Services
complyvolumes to
of2020,
to
using of 20
curb
with
each
the has
shouldof
number
delaying also
million
been
donor
the
country. tax
Brosens L.; Bossuyt J. Legitimacy in interna 2020 World highest
reciprocal
economy.
policyholder.
Section being gifts
©
5reserved.
turns almost
We in
to return.
find Society
wealth 4that times
JournalTax Journal
of Public All
from
Theory
work right
questions
households
transfer
responding
conditions.
VAT
©
of 2020,
debts
payment
higher
certain
out stipulates
mobilization
than
the
mispricing.and
to
modalities
American
and
and Wethe
types
use
the 57
test
quantities
proper
that
lowest
of of ©
effects
following on
this
Scientific
tax
in
single-
million 2020
the
of
in
the
This
for
the causes
Environmental
issuer's governments
charges to
Wier L. Tax-motivated transfer2020 Economics Journal of
International
taxes.
unrecorded
long
family
land
The
most
argument
the
policy
absolute
compete EU
Publishing
claims
Economics
run,The
building
parcels,
Author
attributed proficient
tax
brought
allocation.
closing
to products
compliance
through the
STRs.
legislation
Group
terms.
for and
values,
study
method
to
donations A
Policy the
The aItare
Section
(ASPG). tobest
is
can
Latent
simulation bytobe 6
All
typically
attempts
potentially
achieved
resulting
showed
concluded
sharpen lower
to
from
that that
companies explain
toxic
through the (higher)
Mass
the factors
country's why
main
on in
Berti L.A.C. Application of the neu2020 Neutrosophic Economics Curve
EnvironmentalScience requirements
rights
economic
of fuel
setting
Studies
the
people
alternatives,
related
Appraisal,
annual
Analysis
NZreserved.
taxes
“return
and
tax
donate
to entities
and
in
property-tax to
Springer
regime orof
voluntarism.
inof
social
rates”
to tax
European
achieveand
limiting
substitution when
nonprofits —the
benefits
Japan
loss the
© theofto
was
Sancho F. The mitigation potent 2021 and Policy Studies negative
fundamentals
collection
integration
entrepreneurs.
of enterprises
Swedish
value
KK, part of a impact
2030
of rateand
gift
Springer can of
growthE-tax
emission
as a be STR
globalization
It is crucial
Nature. inin
Management and expected
but
economic
2021,
market
around
Lisbon minimise
collection. Universiti
is fund
values,
2·9 its activity
© billion
effectstax
2020,earnings
to payments
and
Teknologi
update
Turkish
onAcademy the are
post-civil
were
adopt
balanced
target
percentage
low
to (high)forwar
substantiated.
international
governments, and
the
orofthe countries
total
thetransport
the fund
evendonationThefrom
factor
Sanusi S.; Omar N.; Sanusi Z.M.; Muslichah I. The application of th 2021 Accounting
Academy ofReview jeopardizing
Mara.
the
Lira
housing
of
1978 All
Property
(£0·6
Entrepreneurship
submitted to rights
2012.billion).
prices Value
conclusions livelihoods
reserved.
increase
We The
findMap.Journal. and
that
are The
experience
productivity
sector
received.
volatility
though
of vulnerable under Our to
isReserved.
high
governments canthecreate be
national
estimates
(low).
populations an
andOn
Nnubia; Okafor; Chukwunwike; Asogwa; Ogan Effect Of E-Taxation O 2020 Entrepreneurship Journal
Technological Forecasting and modelling
proposed
that
All
aid is
entitled
effective
promoted. the
Rights main
associated
to was
model
be
internal
©price designed
STR
used
2019 provides
with regulation
system in slower
Elseviertax an
for
Proceedings of the show
the
(e.g.,
through
effectiveregional
other
nonprofits that,
women the in
hand,
engage
solution the the
comprise
Regression most
to in value
many likely
the to
measure
growth iniscompetition
tax focused collection on
Xu B.; Sendra-García J.; Gao Y.; Chen X. Driving total factor pr 2020 and Social Change
European
InstitutionFinancial
of Civil
administration
tax
Inc.
of collection,
elasticities
case,
the the
majority
Method
minimise
zoning:
this
policyholder
same of
based
this
definition
indicated soprocesses
activities.
those on
loss. iswe always
making
variables
of ©
aimed
minor
2017
zones ©inin
Fama E.F. Taxes 2021 Management dominant
the
to
reduces
lower
2020 matters
shed
differences John light
net party
inapplication
theWileyatof on
revenue
NZ the settings,
forecasting
this
tax national
&rights problem
byinat
regime
Sons and
Ltd.
Engineers: Municipal homebrew
from
ICE
for
more
other the appraisal
Publishing:
rapid
tax in
tax
payments. some
studies
All
growth of © in
2021
of
level
least
due the
countries).withtax
7.5%
tocountries. burden
respect
the earliercompared
(J. Stud. faced
to
tax CO2
to
Alcohol by
Yildirim V.; Ural H. A geographic informat2020 Engineer de Economia
Estudios other
reserved.
differentiated
politically
Estudios
businesses de fractionalized
Economia
and STR This rules
households and
taxes,
when
payments.We
Drugs,
procedure costs
the
82, and
municipalities
28–41,
will also regressivity
speed find
2021). upthat do
©
Abramova A.; Shaposhnykov K.; Zhavoronok A.; Liutikov P.; Skvirskyi IThe ecosystem of VAT 2021 Aplicada management.
settings.
Aplicada.
by
in
not comparing
the taxes.
compete TheAll rights
The
for ©
findings
them 2021,
resultsreserved.
donations.with
the
2021,
property
Academy value Alcohol of
value
of the GLWB
Research
Sciences updating, of in the the
Fukasawa E.; Fukasawa T.; Ogawa H. Intergovernmental com 2020 Journal of highlight
similarly
showed the need
constructed
considerable fortaxes
Journal of Asian
StudiesEconomics
on ©
NZ 2020
tax
Documentation
bringing
Czech
attention
Elsevier
regimeabout
Republic, toatinternal
is Inc.
nearly
Inc..
fiscal
Institute All
political of
Lachenmeier D.W.; Neufeld M.; Rehm J. The impact of unrecor2021 Alcohol and Drugs in European
differences
always
rights below
reserved. countries.
the regional
value © of
sustainability
Sociology.
dynamics
2021 Ascociacion toAll and
rights
explain aid
level
an where
ordinary costs
payout and annuity
Almeida J.; Oliveira F.D.; Silva J.B.E. Understanding short-te2021 Critical
EstudiosHousing Analysis transparency
de Economia reserved.
effectiveness
Internacional
carbon tax payments
to
after
de the Public
civil
Economia can war,
with the
Administration. same tax© rules.
2020, ©be
Marushchak L.; Pavlykivska O.; Lahutina I.; Borkovska V.; Prygodiuk O.;Areas of the Administ 2021 Aplicada and
Aplicada.point
considerably
Institute and to
All opportunities
rights
higher
Faculty reserved.
for
of
Eduem
to strengthen - Editora da
institutions in
Ulm E.R. The effect of retireme 2020 Annals of Actuarial
Acta Scientiarum - Science someActuaries
Universidade
some
counties
post-conflict
2019. with thede
Estadual use
Miotti L.A.; Loch C. Property value map upd 2020 Technology of national
Maringa. All price elasticities
countries.
and the opposite ©rights 2020,isreserved. ©the2020 case
Berg L.-A.; Levy N. When aid builds states:2020 International Interactions Taylor & Francis
for other counties. © 2020 Group, LLC.
Tirkaso W.T.; Gren I.-M. Road fuel demand and2020 Energy Policy Elsevier Ltd
 in
the
greenthe
requirments
software
public
distinguished
(APIs)
questionnaires
authorities
Taxation
knowledge
pension
tax
revenues
and first
perspective
implementation
rebate.
funding
for
manipulations
electoral that year
extracting
Bureau
benefits are on
about
available and after
the
ofof
Excluding
will
for
from from
making be
all
taxes
than
can ofthe
asheet
structural
used
domestic
to
economic public
110 athe
certain
the
often
high- of
in
choice
the
provides
results
are
measures,
Tax
each
Vehicle articles
countries.
of
payment of
on
paramountlegal
to
jurisdiction’s
consideration
audit (44%
characteristics,
comparative
green We
the
suchwere
NPM
after
Registration
rebate is form,
use
that
analysis advocates
propensity
as
mandatory
increases 3
which asubsidies,
stylized
inclusion.
are
years) of leads
both of
countries,
suppliers,
data
randomly
significant
district
negatively
private
affect
tax analysis
on
countries.
consequences
shareholding companies'
using
sector.
firms' selected
progress
determineis
particularly
states SQL We
financial STATA
Therefore,
of
structure the showand
in 12.
the
the
new and
approached
On
amodel December
broader
different
importance
do
for afall
every
However,
notable
than
Certificate
to
domestic
public
The poor
resultsof
under
for
itrevenues
would temporal
the
after from
socioeconomic
citizen in the27,
stock-market
the
corruption
(STNK)
false-positive
and showed have of the
2017,
process
ambit
analysing
foreignfrom or the and
been
that of
andthe
in
rate,
legal the
the of
poorest,
nevertheless
entrepreneurs'
respondents
applying
statements,
payment
that
the in
performances.
deoffshorization
income legal
perspective
31st the
session which
tax.various
of absence
system, We
of
of have
from
when
property are
business
This measures
show
tax
economics.
the the
aStanding
local
anti-the ofvariety
studytax most
tax
that in
contextual
equilibrium
groups
counteracting
WTO
country.
cases
high
This
the
motorised
and
doctrine
taxation tax
article
absence
(iii) to
rules,
ofrate evasion.
fewand understanding
engage
Taxation
the to
and
explores
of
vehicle
of analyze
tax
legal
the these
jurisdictions
the
them in
evasion
is
Ourtax an
practice the
study
whether
audit. (PKB) Inof
as
increase
affected.
of
3.97
Thistools
nature,
government
avoidance
burden
evasion
therefore
are
the
Committee
the
measures %,
being
adoption
planning, research
impact
incentives
unofficial
well as
instrumental
that are
contributes
income
at
in in
4.75%,
costs,
other aims
andof
public
Consequently,
their
accordance
proposed
of
cannot
included ofthreshold
activities.
underreportingto oftax
shows
the aemissions
authorities
techniques. 1.61%,
agents
to
current
traders
financial
toolthe
ownership
disposal
analyse
highly
be12th
to
in at
debate that
Theon
with
are
procure
the
The
value
the to
intax
the
list,
for on
contrast,
of
from
haveeach
perform
in this
there
enforce
Eurostat's
the
two
selected
0.81%, new
a
studywould
semantic
indifferent owner
area.
orby
0.74%,
empirical
international
sophisticated among
wellcars,
significant ©be in
encourage
Statistical
areato the the of
2020,
and
parts those
most
while
lessa
nodes
2.28%, tax
relationships
level.
income two-
effect
the
of sectors
also
socialtax
rate
Currently in
data
this
of the
0.82%
tax in
optimisation
evasion
National
decentralization
German
improvement
crimes,
discriminatory.
resources
questions
the
tax factors
Motivated
purposes
taxpayers
wheeled
of companies.
Bucharest
reducing is
e.g.newa
People’s
stockfor
will
who that
by
motorised in
topic
money
University be multinational
market
of
the
Avram,
can do © of
theCongress
reforms.
The
raised
influence
explain
Effectively
car not global
Vu
vehicle
purchases. and
ofhas over
and
improve
inequality
collection
classification
was
article
tax
and
level
between
the
1891 analyzed
burden
2.09%
as
main
companies revealthe
they
shifted and
by ©
book-tax
globalis practice
can
theby
the amight
foreign
of
discrimination
2021,
analysed better
economic
using
Russian
always
trend
tax Journal
burden and
Chaisse J.; Ji X. The pervasive problem2020 World Trade Review interest
passed
find
Zhou
why
receive
when
detecting
Economic
When
corporatethat
institutional
laundering
Author(s),
government
the
economicefficiency
(2017),
the which
the
Originality/value:an
buying
keepingcum-ex Vessel
of
2020.
growth
majority environment,
suspicious
Studies.
tax to terrorism
and enable
Kyprianou
additional
the the
avoidance, Tonnage
Few
trades
adequacy
and
of
motorised
All be
U.S.
number tax it
the
groups are
to
and
rights
redistribution
suppliers,
activities
multiple
efforts
decision
of Legal,
perfectly
differences
been
from
We
evaluated
approached
Tax Law to
land
study in in and
the
tree
Ethical
adapt
increase
of to
the
based
thethe
regressions.
and of
there
formation
for
industry
from wealth.
European
all
and
compliance
tax
propertiesthe
on
People’s are
the
different The
and ofof
Kasianenko L.; Shopina I.; Karmalita M.; Muliavka D. Interest in the contex 2020 Juridical Tribune accounting
only
quality
financing.
formulate
of the
impact
Zhou
farmers profitable
assessment,
vehicle
according
reserved.
of new
which
Regarding EU
itof
(2009),
or
carearn
is public
At
when
to studies
policy
blacklist
different the
Li,
low
reported
both
purchases
also
when for
Vuservices
same
schemes
or
paying
evidenced
the ashave
both
taxes
and a time,
tool
negative
structural Zhou
the and
onby
Journal of Legal, Ethical other
Community
study
effective
industries
Regulatory
so as
transparency
diluted
the
Austrian reasons
concluded
to
manipulations,
optimal
perspectives
Republic
considered face
the CFC
of is (NACE)
anti-avoidance
2.23%,
Issues.
their
of
political
tax why and
taxation
and
China.
the that
tax
mix in
micro- foreign
All and
their
in the
through
preferred Rights
several
China’s the
(Sec.
buyer
lower
modern
for
against
real
(2017),
net
taxable
tax.
the the
GDP
farm
It and
tax
will
characteristics
constantsignificant
avoidance
suppliers
United trends
overall
tax
Wang seller
burden
growth
income.
income
by evasion
encourage
may
Nations' of andofof
is
simultaneously
the in
inare
developmentHu
Usingthe
and
Balkan
estimated
ATTE
differences
choose fulfilment (2012),
theto 10 in
Mamani J.C.Q.; Giersch L.V.; Guizada C.E.R.; Quispe D.E.B.; Flores A.M.Determinants Of Non-C2021 and Regulatory
Journal of Legal, Issues
Ethical factors
techniques.
experiments,
Reserved.
effective
overall
information
influence
presence
10a
areas.
Vessel
aspects CITA) © concerned
of tax
impactofand
2021.
Tonnage The
the
tax various
rate.
and upon
the
decentralization
collusive first
of
middle
evasion.
All
Tax with
There
German
Rights part
Lawtaxis
firms'
financial
tax weak of
The
has
International Journal of expected
globalization,
of
to
of the
avoidance.
countries.
and
years
abe Wang
compliance
groups
reducing
comply tax ofeconomy.to
U.S.
approximately
corporate
International
revenue and the
obligation
with The
collection be
Copyright
and of
business
state more
digitalization
fact
Zhou
Department Income
taxpayers
purchase
tax
Standard that
avoidance
should ©
(2018),
15%
collection
efficiency tax tax
the
ofof
be
Buele I.; Guerra T. BIBLIOMETRIC ANALYS2021 and Regulatory the
class.
setup
CFC article
collection,
unanimity
financial
transactions The
is
taxation aat is
and
in
performances.
findings
version devoted
favour
which
(Sec. of areof
7clarifytheto
FTTA).the the
Athe
Economic PolicyIssues
in Reserved.
basically
reforms
fraud.
effective
and
plays
creation
2020
we
Agriculture
lower
plantation an
characteristics
on
and new
practices
considered
requirements
Industrial
Russian
maximum
sample
Our
the maintained
than
virtualization
of
Inderscience
consider cars,
administration
management. of
the
empirical
important
yearthe
sector
before in
afarm-level
Classification
approach
tax
111
municipal
repression
of
Ilawful
find
with
The
rate
companies
creates
blacklist
this
after in
ATTE
than
to role
paper
that
in
work
and,
the
analysis
the
paying
or
respect
theafteras
can
data,
illicit
of
local has
the
a
All
Golemi E.; Muço K. Fiscal policy's impact 2020 Emerging Economies carried
coalitional
neoclassical
Furthermore,
stability
level
of
the
We market
measures
source
be newand
report out
of
characterized
Enterprises
problem of tried
reality by
dynamics
the
data
infrom
revenue growth
the
Ltd.
of international
thevessel
tofor
ina identify
combat
aswhich leading
model
publicly
large-scale
maximizingand a an the
audit
public
the
nature,
to extent
motorised
meansonline
Economic
government
definition
achieved
public
listed
exchanges. (21%
on (BC-ATTEM)
taxation
enactment the
pension of
sales.3
vehicle
Activities
of
ideal
Dhaka This underreporting
years
importance revenues
of
©
authorities
‘tax results,
system
Stock later)
tax,
these
2020.
avoidance’
isdriven remains
(ISIC)
supported andof
All
isThe atit
and
to
in fiscal
which
implications
tonnage
their
traded
against
criminals
randomized
effective
political
the
is impact
expected
estimated tax
thehouseholds
tax
German might
measure
process adoption
UE.for
collection
on
field
by © companies
the
stocks
find
accumulated 2020
of
exploiting infrom
can
wealth
creativeby
Hellerstein W. The rapidly evolving un2020 eJournal of Tax Research
Explorations in Economic We than
later
an
the
were,
and
found open
emission
Exchange
by it
can
regulations.
determining
Rights level
providing
study
the
nondemocratic would increase
issue.
levels
Reserved.
low
outlines
to of
be (DSE)
strengthening The
thehave
entities'
revenue
aoptimal
more
partiallyInrise.
findings
said
ismain been
Local
this paper,
line
collection
scientific
income
analysed
contexts. and had
stages of
©
This
choose
and
system
of
2009
waysthe
Author(s).
experiment
removal
specific
discounted
the paper
society,
factto
of
audit to
and
population.
2015
of iseconomic
ataken
under-report
and
accorded
Published
committing
interests
thatnot first
confirms
conducted
taxfarm the
and
payments by with
financial their
that
on
subject
place. ofa
Mares I.; Queralt D. Fiscal innovation in n 2020 History Own-Source
we
show
and
to
2020
Culturepropose
However,
separation
registered
efficiency
of the that
commodity
contributive
conduct
expansion
theoretical Elsevier
is athe
the
in
of an
this Revenue
address.
level,
development
persuasive in cost
the affiliated-
greater
weaklegal
argument
tax
order
study
cooperation
Inc.
somewhat
presentation Theof
policy
to (PAD)
the
field
anti-
using of fora
Economic Research-
International Journal of labour
legislator,
the basic
Moreover,
transaction
Informa
crimes
unique
disparity.
to
an
Our
of the
insurance
households
parties resultsand
thatUK
sample
states’
Riau are capital
national
Peter
numbers
Different
face
suggest highlighted.
Limited,
demandpower
Province.
interest-related of
company, an income,
conditions
Leopold’s
more that of
trading
the
©The than
2020
estimation
proportion
is manifested
resulted
administration
avoidance
the
with
increase
linear
between
nebulous
simple
firms proposal data of
credit-constrained
panel
can tax
tax
term,
progressive
choose the
public
in
sets
techniques.
of system,
compliance
regressions.
authorities additional
practical
are
particularly
to share
taxation
under- the
low-
and
Mikulić D. Volume of the unoffic 2021 Ekonomska Creativity
Innovation, Istrazivanja The
of
reform
stocks
as
15,000 article
China’s
Taylor
necessary
objectives
imbalances
whose
incentive
improved
and network
Primrose
externalities is
suitable&
taxpayers
reserveto
Hall also
shipping
considered
of
(APIRN) Francis
reaction deals
for
taxation,
tarnishes process
underreport
targetingfromPublishing in
for cum-ex
Group.
from with
industry.
one
Norway
of
emissions itseach
audits of
the
ownership
reality.
compared
effect
second
countermeasure
income
thus
Findings
which
in the
system.
report the of Hence,
serves
contexttax
part would
with
households.
resources
indicate
The
their
relationship evasion
of to
system
sales, oftheopen result
that
counter article
research. official
and
collected.
accounting
and
between isand firms
based
aby the
the
Syapsan; Basri S.; Restu; Meiryani; Srinita The analysis of local 2020 Change The
the
trades
one
(before
farm
toward
Group.
modeling
is system
most
international
who were
of
effectiveness show
them
income
significantly
decreasing taxes
noncompliant established
innovative
likely
affiliatedthe
number community.
desirable
and
are
thatlower expected
to have
covers
deducted)
varies
parties,
of than by
ETR itsor
with
Mobile Information importance
data
weak
deals
© 2021
Workers
This,
disclose
abuse that
scholarship.
on
Ramsey
law two
China’s and with
in Hui
turn, isthe
enforcement
receive
different
ofadaptations
provisions
government,
tax
Vessel of
available
Deng the
major
enables
Historically,
planning.
Tonnageantaxreform
and even
in at
higher
ofonly
© one
taking itof
the
Tax
enlightened
increase
The
itself,
positive
evolves
their
taxpayersMultilateral
misreported can
interest-related
the
ETRC
tax revenue
which
systems as
reported shortly
pull
a
would of
externalities.theirinthe
spectrally
lost
can
and before
Convention
off-farm
benot
when
the foreign
different ©
indicated ex-
Deng H.; Xie D. Application of the Tax 2021 Systems
Accounting, Economics municipality
mechanism.
financial
Dongwen
flow
has
easily
all
2021
Law of
redistribution
information
international
been
thisis
eighteenth into techniques
income
CONVIVIUM, Xie.
offered
calculable
basically level
Therefore,
fortax
account,
century, during
toward (LAU2),
ataxation
treaties
as
formula awhile
traditional the
theon
the
factor
chooses as
dividend
to
2020.
yieldimplement
directions.
negative
income.
keeping
that
gathered Kluwer
more
relationships,
the
harmonization Bydates
Lévy
Results
the
greater
by randomly
The
direct
green
the Tax
Law
and in
ofstate
process the
Treaty
indicate
the audit
their
tax taxation
Statistical period
should
with
practice
policies
Kollruss T. The relationship betw 2021 and Law: A Convivium study
successfully
tax
vessel
the
before year,
worst-off
authorities
the
to
that is
association recommended
avoidance
explain based
time-paths
tonnage
remainder
the but
agents.
tax used
loi report
compared
many on of
de
ofofthe
tax in
When
double
economic
tax
1901
Europe
refunding for
Russia,
their to
societal
system, rates the
Related
manipulating
formulate
International
the
that
revenue usual
properties
rebate
of
to 39%
corporate
localmitigate
Office of Measures
governmentbut
constant,
the afor
exclusion
of aidentifying
BV,
total
also
tax
evasion
Slovak letter
comprehensive The
farm
pay
whichto
avoidance.of
and
authoritiesfrom puts
including
incomes
evasion
stakeholders
taxation.
phenomena,
average
on
which
was labour,
Prevent still is
reformed. ©judicial,
and
costs
income capital
different
overwhelmingly
BEPS make
are
in
2021,
including
In
(MLI) order
of statutory,
and
from
line tax
the
is to tax
with
the those
Koutsouva A. The European Union’s 2020
L EC Tax Review
Revista de Educacion y the
and
the tax
cohesive
Netherlands.
negative
income
dividends
ATTE.
Furthermore,
aggressive
Republic's
to
tax improve authorities,
Then,
desirability
treaties, subordinator
isearningstax we
monthly
the tax
underreported.
in termsthe system
identify
of
planning.
revenue
organizational, the
ROA ofwe
surveys or
future the
payments
introduced,
manage
Supporting
evasion.
previous
consumption
implemented
committed
the
unique
cleanly collusionexample
identify (receive
Utilizing
year. toperfect
Academic
to
byThe
the and
maximize
hypothesis,many
of
that transfers)
Hofstede’s
system avoid
moral other
Marcelino J., Jr. The Fight against evas 2020 Derecho which
deterministic
For
tax
program
variablelarge
Copyright
and
at the can
collections.
behavioral in
has
municipalities'
collection
other ©balance
farms,
andpatterns
means a drift.
question
Nuova ©the
negative the
Tax
2020 results
offrom
Cultura.
annual
for utility. ATTEThe
and a
Initiatives
(1980,
contributes
households’
countries. inend
substitutability
taxes
centralization
effects
multilateral
suasion
different 2001)
on and ofto
Bangladesh.
Foundation.
This the
cultural
stock-market
objectivestax
the ofacademic
lifetimepaper year.
between
cooperation
perceived in
They
All
view
payments
imply
Author(s).
via
accounts. a
topological
government
significant
administration
countering
spend
compliance
Moreover, their are
substantial
Published
effect
The tax collected
disposable
firms pattern
perspective. on
comparison's
efficiency
avoidance
taxation by I
by©
Andrianova N. Low-tax jurisdictions i 2021 Russian Law Journal
International Tax and rights
dimensions
discussions
We itsshow
explores
administrative
prices
that
detection
of
according has
discrepancy
Oxford
reserved.
ownare to that
thenot and
as
impede
probability
requirements
to
University the it
tax
reason
found.
between isuse
data
veryathe
evasion,
apparatuses.
Press
tax
from
novel
why
©play onand a
abstraction
also
corporate
outcomes
ensuring
2021.
income
breaks
shelters
the find
World
approach. Kluwer
on
down.
tothat
all tax from
indicate
multiple
escape
Bank
It is the
avoidance
eligible
Law
Ata APIRN
green
the
from the
from
progressive tax 2005– and
tax
Buettner T.; Holzmann C.; Kreidl F.; Scholz H. Withholding-tax non-c2020 Public Finance and
China
Finally,
2020,
growth
crucial
goals.
general
reported
behalf its
theoretical type,
chooses
Thethis
of
role
of and
Ifo in
present are
study
Author(s).
illegal
loss-carry-forward to
shaping
earned
Institute,
inference crucial
implement
relates
activities
paper farm
of to to
is
BC- in
score
practices,
deviations
payers
International
commodities update,
majority-voting
payments
2010,
tax
the that file
this
properties does meaning
between
returns,
and
study BV,which
over
notof The thethat
have
equilibrium,
report
takes
optimal the the
year.
adebate
an tax
good
Beer S.; Kasper M.; Kirchler E.; Erard B. Do Audits Deter or Pr 2020 CESifo Economic Studies the taxpayer
an
tax
Munich.
ATTEM.
reduced
greater
official
vessel
multi-disciplinary
area
attempt
income.system
education the
and of
For
All
Based tonnage
rebates taxation
behavior.to
introduced study
small-scale
rights on
profitability
the
programs,
tax
The
reserved.
the
beginning
possible and
the above, totax
inratio
Netherlands.
We show
individuals
financial
exploratory
discriminate
policy.
system
about
update ©and
thethe that
2019,at
picture, All
the
approach
against
evaluates
recognition,
network Rights
differentiated
bottom
thereby
Springer to
anyone
of the of
Podshivalova D. Combating Tax Avoidan 2021 Intertax moral
present
Kyprianou
operations,
we
in
of further
January
athe
numbers
register
Reserved. letter
company tax
and of and
2015, mainly
structure
propose can
entities
upgrade Zhou
underreporting could
causeworks in
(2009).
awith hybrid
not theon
International Tax and subsidies
the
develop
as income
confirming
Science+Business
policy
qualification
double
the a
within
intensive on
taxation that
stepwise,
progression commodities
distribution
a
and tax
certain
margin, Media, forward
increases who
scope
while
India
To
reduces
method,
be and
achieve
replaced
reported
occupancy
individual
can be but
optimal the
namely,
and a
tax does
by
business, recent
balance
paid aeven not
3TI,
reduction
obligations, tax reforms
audit,for
ifimpact
the
Economides G.; Philippopoulos A.; Rizos A. Optimal tax policy und2020 Public FinanceJournal of
International are
and in
manipulations
selection
continuously
LLC, part
from
accountization
conventions.
the favour
detection
undertaken. regression
of
athe of
and
Springer
certain
© of more
influence
Nevertheless,
letter
IAEME the model
angle.Nature.
has aTheIt
between
eliminate
identifying
in
as
and the
burden
well purchase
Atkinson–Stiglitz
redistribution,
firms' to
as
receivable
financialtaxation
taxATTE
decrease. gap tax,
revenues. between
suspicious
administer
and Theoremthoseand
© that
2019,at
Alagappan S.M. Indian tax structure – 2019 Management Journal of to
also
of
the better
increase
strong examines
decentralization
comparison
Publication
optimization
farm and effectilluminate
in tax
off-farm on
and payment
the of
the of
the
solvency,
wages.this ©
International groups
maximum
International
results
them
conditions
the top
performances.
phenomenon
does not via
conclude
fairly
who go three
revenues
and
apply. Journal
want
beyond steps:
with
manage
When
Copyright
vis-a`-vis to from
of
the how tax
the©
Abdullah M.I.; Furqan A.C.; Parwati N.M.S.; Asmanurhidayani The effect of public 2019 Financial Research shortcomings
responsibility
mechanisms
extensive
we
The
rate consider
taxation
FinancialAuthor(s)
differential margin.
(Laffer
Research. of
an of
for
2019. China’s
theWe
interesting
detection,
Curve's This is
Afro-Asian Journal of the
optimal
transfer
2019
culture incorporation
associated
additional
vessel
delivery policy
more
Inderscience
and
tonnage
of risk,
economic
income.
government leaves
resources
tax of
Enforcement
The
systemused
low- toas
interpretation
further
modified
an Open
topological
peak)
open
existing are
APIs show
law objective
Access
in that
pattern
obtained of
official
and intheonly
article, function
when
this the
Local
Nisha N.; Rifat A. The influence of tax 2019 Finance and Accounting income
the
analysis
well
Accounting, Auditing and conventional old
Enterprises
structure.
services.
detection as households
age,
thein The
the
©letter form
Ltd.
burden
2019, results
paper
norms has a with
coalition
brought
Emerald shows
under
long-
by considering
distributed
matching under the the expected termsit
Maran L.; Funnell W.; Castellini M. Accounting and the e 2019 Accountability
Journal of Agricultural
the
Journal and binding
against
suggest,
that
by
Term
purchase
processes
governmentthe
itMLI
Publishing
the to
accumulated
of the the
effects atand
credit
and
Creative
may
middle-income
core least
shipping
Limited.
the
on
tax
tax be
authorities isburden
constraints,
advantagewithin 99
beneficial
multilateral
tax
discounted
Commons theof
tax
International Journal of abnormality
percent
for
must
may
agents,
context
the public
beproduce
system (before
optimal
in
of and
favour
taxis identification.
state
anto the
evasion,
its green
ofsubsidize
simple, highthat tax
Key N. Do Most U.S. Farms R 2019 Applied Economics enterprises
environmental
compliance.
payments
Attribution
Experimental
rebate), makingof and
©the
licence.
tests puts
treaties
2019 company
total that tax are
institutions
Engineering and Advanced cultural
enforcement
differentially
rates.
transparent
forward Inindices
addition in
and the
procedure
the may matter
good
to
adaptable bethat
the of
and
Manaye M.K.; Patnaik B.C.M.; Satpathy I. Determnants of revenue 2019 Technology demonstrates
INFORMS
until
based
payment
potential
practice
they
previous
redundant
mechanism.
the oncountermeasures
consume
Inst.for
general
two
(including
local
manual.
tax in ©base
the
that
years
tax
in2019, ©
higher
the
draw-down of real-
VAT)
evasions,
BEIESP.
argument,
presence
MLI
and
does
time,
world suggestions
Operations not
instead
tax provide Res.and
ofof for
the
until thethe
Fischer D.-H.; Ferraro S. A proposal for a simp 2019 44.98
as
Public Sector Economics proportion.
the
of well
other
Institute
reforming
necessary
Management
classical
percent
optimal ofdata
asreadily
ruin
for
and Public
basis
state
Uniform
level from the
of
available
for
Sciences.
time. Finance.
perfecting the
The
afinal
regulated
the All
province
average
public-private
subsidies
Bismarkian
socio-economic in
newwould China
pillarcar price.
partnership
also
is now
indicators. relax ©
Bott K.M.; Cappelen A.W.; Sørensen E.O.; Tungodden B. You ve got mail: A ra 2019 Management Science the
rights
optimal vessel
maintaining
demonstrate
2019, reserved.
Bank tax tonnagepermanent
return
of that
Israel. tax
function
3TI Allcan
destination
the
chosen
This
system credit
brings soamong
in the
China.management
constraint,
as toage-oldaccount
© 2019, butfor
Milrad I. Green taxation: The in2019 Israel Economic Review dialogue
and
identify
rights the
organizations. optimal
ATTE
reserved. The its
tax
suspicious notesstrategy
European Journal of would
political
debate
Yijun beof
Institute
participants. more
support.
culture Thus, costly
of some © versus 2019
itaccuracyto the
might
Leroux M.-L.; Maldonado D.; Pestieau P. The political economy 2019 Political Economy are
groups
also derived,
discuss
government
Elsevier with
B.V. and
higher
solutions
since they for the
structure
International
have
numerical to
the restrictive the
examples Law. forefront
All impact
are rightsalsoof
and
would better
minimization
accounting equally generality
of data
benefit
scholarship than
and and the
Ma D. China’s practice in ves 2019 China and WTO
Advances in Applied Review reserved.
of the efficiency
provided.
existing works.© Applied ofimpact
Moreover, its
industry's
unconstrained
policymaking. official © households.
2019,
Wang W.; Zhang Z. Optimal loss-carry-for 2019 Probability application
Probability
we identify
distortion.Accounting as
Trust
various well
© 2019 bysuggest 2019. as the
the
Numerical
American
cooperation examples
in the area of
Sidor C.; Kršák B.; Štrba L. Identification of disto 2019 Sustainability (Switzerland) interesting
Accounting Historians authors.
that commodity
Association. implications
All tax
rights and
counteracting
provide useful guidance for the financial
Hutchinson R. Culture versus structur2019 Journal
Journal of Legal, Ethical differentiation
reserved.
crimes. © Alliedincreases Business
ATTE
with inspection
basic needsbased and with on an
Al-Louzi A.M. Interpretation of doub2019 and Regulatory Issues Academies.
analysis of our experimental
the interest rate at which
Ruan J.; Yan Z.; Dong B.; Zheng Q.; Qian B. Identifying suspicious 2019 Information Sciences
Journal of Public Economic results.
government © 2018 borrows. Elsevier ©Inc.
Boadway R.; Garon J.-D.; Perrault L. Optimal mixed taxation2019 Theory 2019 Wiley Periodicals, Inc.
 issues
suboptimal
implementation
introduce
company,
tax
and
factors
the
their
Based morale of
official
basis forestry
affecting
suitability
on of more
as
the investment
well
variable
corruption
quantitative
to
results in
thetaxation
as Ukrainian
isthe
basic of asin
tax to
discouraging
introduced
with
been
Places,
be
2015),
filing
model
social
expected
profits
the
current
emphasizing
positive
drawing
NYC/NYS
likely
be
state
economic
progressivity.
auditor,
introduced
well
enforcement
tax
as
tested
approved.
respectively, to
identified,
TripAdvisor),
reported
software
as levy
capacityand well
representations
income along to
causal
as
reducedtax
disqualify
in
legislationand
reality.
well
as
inprivate
many
while
help as
with ainferences,
However,
in
mechanism
either
negative
stamps
in
offor
There
a
real
that
such
to
the
wealth
as
over-
green
is
NOX
price
the
particular,
tax
This
and
thatas
tackle
tax
would
factors
fundamental ofthe
astudy
cash
taxes
way
is
data
rules,
cluster
investment
countries,
becoming
working
two onand
online policy
analysis, identify
in
including
increasingly
environment. outputs
the
extractive the authors and
role
We
although
many
emissions
to
tax
with meet
taxation
regulation
distributions
estimated
taxpayers
income
these
examined
register
enforcement.
is
also based
related
element
reliance
between
the
of
proposetax
sectors.
Australia.
relevant. be
asreporting
evasion
authorities findings
regard
structure as
ato
100
the
on
to
exemptionsscopeareservation
social
would
concepts
and
to and
in
receive
were the billion
users’
be
reliable
to
professional
tax
crude
executive
guidelines
However,
This
The of
discount
Using
paper
authors
increase
aggressive
ascertaining
pay aplanned
could ais
only
new
following
to oil
revenues
to
U.S.
turned
fairer
counterfeit. one
made
suggest
source
giant
introduce
compliance. agencies
for reduce
designing
rate
by
and
oil
demonstrate
services
is
the a
dollars
5%.
economy
higher
seventh crucial
requirements
tax
out By
planning,
to may
potential
neighborhood
very
that tax.
saliently
increasing(Booking,
extending
be of more
ledparameter
©
the go its
of
torelating
developed
2019,
and tax
the the
economic
services
self- inAirbnb).
uncollected,literatefor
tax
to
taxpayer
©which 2019,
or to
aSubsequent
for
approach
issues,
the
reformingdetermining
discoveries
current
minimum
Therefore,
revenue
[Department
and tax
progressive
analyses
consider
effectiveness
The
public
due global
to in
expenses,
evasion
project
tax theto
scientific data
addition
which it’s investigation
calculation
tax
taxation
aim and
evasion of
by and
Australian
is
tax
combined
based
analyzed
engenders
non- toby
of
discussing
the
appraisals, and
liability,
theon
the
usage and
the
CbCR
atax oil/
all
mainly
and
so
we industrial
language
that
formation
Journal
loss
city-wide
employed
revealed
assessing
payment
with more
from by
the
of
consequently
conceptions
sales oil
as and
that
price
a of of sources
taxpayers’
the
tool a andcompatibility.
multinationals.
willing
potential
Economic
premature
services aand
almost to
cost-effective
cash-intensive
new
data,
to for
expect
land
we
methods:
address comply
for
Issues
their
ability
two- atax
absence
effects
resource
Environment
qualitatively
phenomenon,
industry
distortionary
legislation
implementation
use
of
there
similar
regardlesscases
extractedis of
taxa of
and a
course.
onand
lack influence
taxation
tracing
real
data
shortfall
of and
describe
fiscal
of
theirthe In
of
updatedthus
a
suspicious
for of
addition,
the
tools
impact the
risk-
the
figure
thermal of
of
Copyright
The
economic
Association
mortality
tax
that
to
thirds
business’
on
develop
fiscal
evasion.
religious present
voluntarily.
taxpayer payments,
subjects
organize
forests (n=58)
methods a© to ©
model
caused
actual
and The
for2019,
paper
conduct
their
(land
dynamic
2017, that
decide
of to
social level
thein IGI
attempts
Evolutionary
by the
financial
volume
tax).defend
Springer onof both
tax
ambient
most It
factors. tax
ofof
the
progressivity
the
main
requires
compliance
based
patterns government
Administration
policy
increase
identification
social
100
power,
Global.
to explore processes
stages tax
an
approach
discount
billion CO2,and
Copying dollars
on on
revenues.
of
evaluation
the
PM of
a oftax
this
requirements
orshould
and
results
additional
rateand is
theoretical morale
Economic
leading process.
its
for
due
SO2 The
of re-
to
of
tothe
on
Hatgioannides J.; Karanassou M.; Sala H. Should the Rich be Tax2019 India
literacy
avoidance
USSR.
Journal of Economic Issues state’s
Economics.
particulate
their
tax
activities
counterfeit
sales
establishes
composite recently
We
using
Science+Business
The was
neighbors
evasion or
have
might
interests;
research
on tax matter replaced
estimated
embezzlement
decisions
sample
some
that
instrument
evasion.ends shown
pay
bethe (PM2.5).
their
abore
theory,
Media
with
The their
using
that
jointly,
andawith
enforce
and
the
present
© 2019,
current Finance]
few the
fiscal
study
Ural
fiscal Freedom
and
decisions
used
Federal
regime industries
case of
and that
Alasfour F. Costs of Distrust: The 2019
large
effect
experiments
entities
Turkey.
tax
and
taxation
Journal of Business Ethics thisof
The
the tax
taxestaxes
promising
multinational
on
avoidance.
aemissions
distributing
empirical
asymmetric
ultraviolet
approximation
application
estimate
methodology
Dordrecht.
number
paper
Information
to
were
study
The reduce of
with
In
literacy
model
taxation
on
method
modern of
updates,
tax
system
can
time,
the
major
this
would in
be
ensured
strategy compliance,
conducted
the
may
watermark
of (FOI)
pollution.
study,
basis
index
or
model
and
obligation
Avoidance
print decrease
from
detected.
that
effect
method.
rates
modifies,
Bill
importance:
to
phenomenon prove
or
the
to the
created
under
with
practice Value
constant
slightly toas
that aathe
The
and
on
of
of
International Journal of University.
extent
consolidated
the
expert
of
tends choice
local
social
respectively
electronic
challenges
Added
for
Not this
reduction
alleviate
citizen only to
tax
rate
to Tax
in which
occupancy
be
purpose.
for All
officers
of
forms
of and
(VAT)
urban-rural
a rights
groups
tax
time
attributed
by it
14%,
Indonesia,
production
democracy captures
control
on
without
possible
togenuine
Our in real
taxation,
98%
Goods to
study
itbutis a
Filimonova I.V.; Provornaya I.V.; Shumilova S.I.; Zemnukhova E.A. Cluster analysis of R 2019 Scientific
Journal ofPapers
Tax of the
Reform vanishes.
strengthen
closely
present
the
dynamic
promote
Materials
establish
online
reserved.
the new
budget-forming
recommendations,
and extends
reform resembledWe
article
tax
panel the
information
and
the
applications
resource of will
thetherefore
models
lead
system
tax
research
Methods:
inheritance
result
rent – the
and
the to
use, thea
mostin
In by
Enterprise Information Australia.
measures,
data.
which
preference
U.S.
and
written Furthermore,
is
origin,
66%,
developments
Service the Theand
while
permission approach paper
on
financial
multinationalNOX
towards depth
we
of reflects
is
IGI and
used
University of Pardubice, provides
further
costs,
inequality
civic
provide
important
sharing
this
taxation,
finding
processesin
generalized
particular,
Doerrenbergduty
competitiveness
tax stamps
cash-intensive
rise prices
that
qualitative policy
afield,
accelerated to
evidencebut
of inTax
packages
supportedmean pay
of
method
various may
terms
which
and
will
(GST)
makers
especially
taxes
woodof
ensure
study,
that
growth
that
business’ not
their
of
types
by of
are:
Peicchl
against
with
on
(1)
and
13
the
there
with
be for
of
the of
tax
Mas’ud A.; Umar M.A. Structural effects of t 2019 Systems
Journal of Economic
surplus
on
scope
a CbCR
performed
backbone
to estimate
corporations
emissions
Global
harmonization
the hope
starting
developing
helpful
time.
evasion urban
businesses.
fluorescence,
joint
will
moments.
tax
in
is return
with
Complianceissues
termsof acountries
would
point this
prohibited.
of population
behavior
evasion–employment
slow
rates or We © and above
reducing
stop
(proportional,
that
thereof,
qualitative
Slovak in
increasing social
for
2018
watermark
find evasion
increase include
(DMOs).
European
behaviors
is
forest with
and
Elsevier
robust the
inter- byis
Series D: Faculty of necessity
(2013).
compliance Using ofto taking
data care
from of
Olsen J.; Kasper M.; Kogler C.; Muehlbacher S.; Kirchler E. Mental accounting of 2019 Psychology
participants
tax
using
7.1%. evasion
financial
greater
value
and
evaluation
A set
discount
the
taxation,
tax
unprecedented
provincial
were
B.V.
colour
decision,
reproduction
support
progressive,
the
of
transcend
the
of
smaller
Finally,
collection
understanding
relatively compared
asymmetrically and
scientific
numbers
opportunity
capital,
for
example
simple
rate.
atsimilarato
andfrom
inequality.
wording.
focusingourandit
in
and
tax
get
To
entities. the
and
is
critical
besides
howlabor,laws
the
avoidance,
and
this
expansion
into case
on
Ukraine.
explanation
than
taxation
of
additional
regressive);
practical
DOE,
the
aglobally
Theaim,
We
holdout
the
by
and
of taxof
Economics and Latin
tax
MEFA
and
previous
ever
sphere,
experience
insights
reusable
both
collection
determined
juncture, a
opportunity American
payers.
theand
reform
before research
such
about
scripts
personal
notis ©
Deputy
of to as2019
of
costs countries
the
defraud
general
Russia,
advantages of
constructed
exacerbated
that
only federal
literature.
incurred
taxation
modifying
for the
the both in
by
bringing
taxpayers
characteristics
heavy
further
sample
positive
However,
main
Such
and
We
2016, thequestions
tax
construct
rehabilitationit’s down
industry.
analyze
that
and comprehend
regulation
model's
constructive-critical observed the
receivedto
negative
microscopic Laffer
of Radical
two
addressed
deep
the price
Indonesia,
of no
analysis
curves
thatauditors of in
Obi C.K.; Ifelunini I. Mobilization of domes2019 Administration University
Industries'
equalisation
The
the
to
business
United
in
and
changes
the paper
revenue
exploit
limits
Python
the
tax
integration
commodities. food
rateto of
the
of
andAffairs
is
reporting
Kingdom the
butof Pardubice.
payments
concluded
and
ourresource.
In 2018
aalso of
others,
and and
system.
PostgreSQL
demand single Yazd
the
tax
for
process,by
To ©
theof
International Journal of taxation
this
reminder
income
findings
the
forestry
structure
of
to
so
when
were tax study
simplification
alternative
literature
evaluate
as policy
to
real concepts
can provides
for
improve
selected levy
letter.
reporting,
revealed theleadof
on
130+
development
progressivityby the
Theto and
efficiency
their insights.
(2)
that
the atax
most
tax-
countries
purposive howin
Didimo W.; Grilli L.; Liotta G.; Montecchiani F.; Pagliuca D. Visual querying and an2019 Information
Innovation, Creativity system.
offering
Sciences and based
evaluate
corporate
USA.
2019
were
methods
code,
pollutant
existence
authorities
they
© The
which
relate
Primrose
system, The
Elsevier
used some
onwhich identity
the
are
while
of do
to analysis
efficiency
governance,
article
to Inc.
extract
employed
encourages
the
Hall also theft.
maintaining
European
anticipate
the
was tax
Publishing shows
pays
data
aperiod.
part of
asThis
in on
mechanisms.
effective
offsetting
counterfeit
evading
number
local
and
that
well
special
lodging
order the
performance,
personal property
snowball
in
recommendations
article
the of
these
focuses
Philippines’
as to the
letters
firm:
attention
reduces
1980–2010
ways
income
providers
estimate
tax
negativeIf
does
totax
the each
were
stamps
reform
sampling.
more
consequenceson this
the
collection
need
taxation
fiscal
to far-
to
Strike
from
the an
those
the it;of
firm’s
to
The
the is
of
Trisnawati E.; Gunawan J. Governance disclosure2019 Change compliance
the
Union.
initial
system.
Group.
province
that rest
1930s
asymmetric
mismatched
decision of
More
difficulties
Equipped
threatened
consequences
©
and 2019 the
reform,
imposes
to
John
theoretical through
effect
evadethe constant
specifically,
for
Wiley anin the
with
not
taxes
and
genuine
the
approaches tax
&through (3)
Sons cuts
such
onlyto it
based
seek
not
data
reaching
policy
Force
regime,
failing
analysis
Google
elasticity
to athe theon
present,
were
makers
Apia,
fixed we
toPlaces
of a21%
issuance
comply
of micro-level
atheit
collected
decisions
incentive causes
and
significant
compare and
with
application
ratemarginal the
other
for low
the panel
CbCR
the
Mohtadi H.; Ross M.L.; Jarrett U.; Ruediger S. Kleptocracy and tax e 2019 Economics and Politics rates
investigates
products
economic
the a
ultraviolet
affect
economy
Ltd
to
dataset generates
implementation,
information,
had considerable
salience
its it
definitionas
referring the
those
consumes
sanctionof
watermark
employment a aGreek
income
whole. oftolow
including
charged
fiscal
for
tax impact
The
2013– in
level
International Journal of updating
tax
resourcemorale,
semistructured
This
coalition
important
financial work
obligations.
measures
programming
utility
corporate
on the ofother of
crime
rent
and
consumption,
sector,Iraqi
low
addresses
actedstakeholders.
The to intax
interviews
response
investigation
the discussion
interface
pollutants and theto so-
©in
taxation
hike
with
effect
(rather in
designing
butthanand
prices; also itsbut structural
tax
affected
produces, hope
policy as
Mohsin H.S.; Kadhim S.J.; Sendw A.K. Tax reduction for the 2019 Supply Chain Management continued
interaction
regards
and
study
government
underlineshow
administration
2016
professional
compliance
and
called
to
2019 then
external
enforcement
(API),
which
reduced
emissions.
weaknesses
tide
could
social
the
to
concludes
and
Exceling
subsequent
overthe
is
help a
would
taxes
non-compliance.
these
development.
current ©
plays
font
obtained
analyzed
"corrective the
Facebook
critical
raise
standards
and
constraints–
ofTech.
revenues an
and
need
for
2019
through
mechanism),
an
style
with
thus, from
in
taxes"
prosecution
tax
and
increase
the
for
Place
individual,
problems
literacy
more
the
Elsevier
The
and
from athe
These
important
word
in the
suggestions
directions
Jerusalem
their
tax
MAXQDA10
scheme
including
to letters
orientation.
profit
revision
evasion.
identify role
for tax
to were
municipality.
established
decisions ©
financialand
softwareinrate
cancel
reforming
2019, tax in
from evasion
affect
this
Revista
crime by and
the
Mardones C.; Cabello M. Effectiveness of local 2019 Energy mining
cohesive
compliance
Search
determinant
opening activity.
API upglobaland in
new of Then,
cooperative
these
theavenues socialwe for
Journal Economics
of Economic B.V.
empirical
soon,
among
turnover
with
particularly
decisions.
Conclusion
its
new
improving
Unlike
content
2014's tax
development,
Brasileira
constitutional
typologies
estimate
to
the
optimal Tax
take
tax research
taxpayers,
tax©
collection
previous deits
analysis
the Reform
the
and
rate
cost-effective
2019
Counterfeiters
evasion?efficiency.
the
Estudos
relating court,
effective
country
taxmaking
linearly
method. charges
Elsevier
byWhile
on
literature,
need
to means
the
tax The
to to
in
Fochmann M.; Wolf N. Framing and salience 2019 Psychology effort
jurisdictions.
Foursquare
rate
aggressive
conducted
prosperity.
the
on
raising
B.V. of
role
profits
dependent involving