المؤلفون: Gebauer, Jonas (AUTHOR)

المصدر: Die Unternehmensbesteuerung (Ubg). Jan2025, Vol. 18 Issue 1, p31-38. 8p.

مصطلحات موضوعية: *TAXPAYER compliance, *LEGAL compliance, *FIELD research, *DECISION making, *TAXATION, GENERATIVE artificial intelligence

المؤلفون: Boning, William C.¹ (AUTHOR) William.Boning@treasury.gov, Slemrod, Joel² (AUTHOR), Stuart, Ellen³ (AUTHOR), Turk, Alex⁴ (AUTHOR)

المصدر: Economic Inquiry. Dec2024, p1. 18p. 7 Illustrations.

مصطلحات موضوعية: *TAXPAYER compliance, *COLLECTING of accounts, *WAGES, *TAX collection, *INTERNAL revenue

المؤلفون: Anim‐Odame, Wilfred K.¹ (AUTHOR), Brenni, Precious A.² (AUTHOR), Damianov, Damian S.² (AUTHOR) damian.damianov@durham.ac.uk, Philip, Dennis² (AUTHOR)

المصدر: Real Estate Economics. Dec2024, p1. 39p. 5 Illustrations.

مصطلحات موضوعية: *TAXPAYER compliance, *NONCOMPLIANCE, PUBLIC services, HOMEOWNERS, RECIPROCITY (Psychology)

المؤلفون: Chen, Hao¹ (AUTHOR), Meng, Yijun² (AUTHOR), Ning, Xueping³ (AUTHOR), Xia, Yuntian⁴ (AUTHOR) xiayuntian@hfnu.edu.cn

المصدر: Applied Economics. Jan2025, p1-14. 14p. 1 Illustration.

مصطلحات موضوعية: *TAX incidence, *TAXPAYER compliance, *CORPORATE taxes, *CORPORATE governance, *EMPIRICAL research, *TAX benefits

المؤلفون: Boujelben, Saoussen¹ (AUTHOR) saoussenboujelben@gmail.com, Medhioub, Nermine² (AUTHOR) medhioubnermine.c2i@gmail.com

المصدر: Corporate Governance: The International Journal of Effective Board Performance. 2025, Vol. 25 Issue 2, p389-408. 20p.

مصطلحات موضوعية: *TAXPAYER compliance, *TAX laws, *CORPORATE image, PROPENSITY score matching, REGULATORY compliance, LEAST squares

Alternate Title: The identification of fiscal risk in the family company: the role of «tax compliance».

المؤلفون: Molinos Rubio, Lucía Maria¹, Lacambra Orgillés, Raquel²

المصدر: Revista Técnica Tributaria. oct-dec2024, Issue 147, p241-269. 29p.

مصطلحات موضوعية: *TAXPAYER compliance, *FAMILY-owned business enterprises, *INDUSTRIAL management, *BUSINESS models, *NONCOMPLIANCE

المؤلفون: Papp, Tamás K.¹ tpapp@ihs.ac.at, Takáts, Előd² elod.takats@bis.org

المصدر: Public Finance Quarterly (0031-496X). 2024, Vol. 70 Issue 4, p9-28. 20p.

مصطلحات موضوعية: *TAXPAYER compliance, *TAX evasion, *TAX cuts, *TAX incentives, *INTERNAL revenue, *TAX rates

المؤلفون: Angaretis, Chad¹ (AUTHOR), Galle, Brian² (AUTHOR) brian.galle@georgetown.edu, Organ, Paul R.³ (AUTHOR), Prohofsky, Allen¹ (AUTHOR)

المصدر: Journal of Policy Analysis & Management. Sep2024, Vol. 43 Issue 4, p1057-1078. 22p.

مصطلحات موضوعية: *TAXPAYER compliance, *INTERNATIONAL sanctions, *TAX revenue estimating, *DISCLOSURE, TAX enforcement

Alternate Title: СЪВРЕМЕННИ ТЕНДЕНЦИИ И ПРЕДИЗВИКАТЕЛСТВА НА ДАНЪЧНОТО ОБЛАГАНЕ И ДАНЪЧНИЯ КОНТРОЛ.

المؤلفون: Nikolova, Bistra¹ bistra_nikolova@ue-varna.bg

المصدر: Dialogue (1311-9206). 2024, Issue 4, p1-16. 16p.

مصطلحات موضوعية: *TAX administration & procedure, *TAXPAYER compliance, *INTERNAL revenue, *TAXATION, DEVELOPING countries

المؤلفون: Kelly, Elise¹, McCutchen, Diana², Gordon, James³

المصدر: Tax Executive. Sep/Oct2024, Vol. 76 Issue 5, p46-59. 10p.

مصطلحات موضوعية: *TAXPAYER compliance, *REPUTATIONAL risk, *INDIRECT taxation, INFLATION Reduction Act of 2022

المؤلفون: von Schiller, Armin¹ (AUTHOR) armin.schiller@idos‐research.de

المصدر: Journal of Public Affairs (14723891). Nov2024, Vol. 24 Issue 4, p1-12. 12p.

مصطلحات موضوعية: *TAXPAYER compliance, *TAX collection, *BUSINESS revenue, *TAXATION, RANDOMIZED controlled trials

المؤلفون: Luttati, Carol M.

المصدر: Journal of Tax Practice & Procedure. Fall2024, Vol. 26 Issue 3, p5-8. 4p.

مصطلحات موضوعية: *TAXPAYER compliance, *TAX benefits, *TAX preparation, *TAX administration & procedure, *CONTRACTS, INFLATION Reduction Act of 2022

الشركة/الكيان: UNITED States. Internal Revenue Service

المؤلفون: Agostino, Frank¹, Kadkoy, Shan², LaPorta, Natalija³, Wasserman, Rachel⁴

المصدر: Journal of Tax Practice & Procedure. Fall2024, Vol. 26 Issue 3, p29-39. 11p.

مصطلحات موضوعية: *TAXPAYER compliance, *TAX courts, *LABOR discipline, LEGAL self-representation

الشركة/الكيان: UNITED States. Internal Revenue Service

المؤلفون: Schoeman, Anculien¹ (AUTHOR) anculien.schoeman@up.ac.za

المصدر: South African Journal of Accounting Research. Sep2024, p1-21. 21p. 3 Illustrations.

مصطلحات موضوعية: *TAXPAYER compliance, *INTERNAL revenue, *BUSINESS tax, *TAX accounting, LOTTERY tickets

المؤلفون: Ndlovu, Mphagahlele O.¹ (AUTHOR), Schutte, Daniel P.² (AUTHOR) danie.schutte@nwu.ac.za

المصدر: South African Journal of Accounting Research. Sep2024, p1-19. 19p. 1 Illustration.

مصطلحات موضوعية: *TAXPAYER compliance, *BUSINESS tax, *TAX evasion, *TAX protests & appeals, PLANNED behavior theory

المؤلفون: Antinyan, Armenak¹, Asatryan, Zareh²

المصدر: EconPol Forum. Nov2024, Vol. 25 Issue 6, p41-44. 4p.

مصطلحات موضوعية: *TAXPAYER compliance, *NUDGE theory, *VALUE-added tax, *MIDDLE-income countries, *TAX planning

المؤلفون: Hunt, Emer¹ (AUTHOR) emer.hunt@ucd.ie, Doyle, Gerardine² (AUTHOR)

المصدر: Systems Research & Behavioral Science. Sep2024, p1. 19p. 4 Illustrations.

مصطلحات موضوعية: *TAXPAYER compliance, *TAX laws, *UNFAIR competition, *STATE taxation, SUPERIOR courts

المؤلفون: Hurwitz, Helen¹, McGowan, John R.¹

المصدر: Journal of the American Taxation Association. Fall2024, Vol. 46 Issue 2, p63-80. 18p.

مصطلحات موضوعية: *TAXPAYER compliance, *TAX collection, *FIELD research, INTERACTIVE voice response (Telecommunication), TELEPHONE calls

المصدر: Journal of the American Taxation Association. Fall2024, Vol. 46 Issue 2, p1-7. 7p.

مصطلحات موضوعية: *TAXPAYER compliance, *CORPORATE taxes, *INCOME tax, *TAX planning, *TAX benefits, *CASH position of corporations, *EARNINGS forecasting, INTERACTIVE voice response (Telecommunication)

المؤلفون: Barile, Lory¹ (AUTHOR) lory.barile@warwick.ac.uk, Grossi, Giulio² (AUTHOR) giulio.grossi@unifi.it, Lattarulo, Patrizia³ (AUTHOR) patrizia.lattarulo@irpet.it, Pazienza, Maria Grazia⁴ (AUTHOR) mariagrazia.pazienza@unifi.it

المصدر: Economies. Sep2024, Vol. 12 Issue 9, p246. 19p.

مصطلحات موضوعية: *TAX evasion, *TAXPAYER compliance, *LATE payment, *TAXATION, MULTILEVEL models