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The Digital Transformation of Tax Systems Progress, Pitfalls, and Protection in a Danish Context.

• Authors : Fjord, Louise Blichfeldt ; Schmidt, Peter Koerver

• Source: Indiana Journal of Global Legal Studies. 2023, Vol. 30 Issue 1, p227-272. 46p.

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Causes And Effects Of Tax Morale In Cúcuta And Its Metropolitan Area.

• Authors : Vera, Gerson Rueda¹; Casadiego Duque, Yair R.¹; Avendaño Castro, William Rodrigo¹

• Source: Webology. 2022, Vol. 19 Issue 6, p289-305. 17p.

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ANALYSIS OF A RANDOM INCOME RISK MODEL WITH LATENT TAX PAYMENTS.

• Authors : Dibu, A. S.¹, ; Jacob, M. J.²,

• Source: Palestine Journal of Mathematics; 2022 Special Issue, Vol. 11, p156-171, 16p

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论金末军须钱的征收.

• Authors : 刘施伟¹

• Source: Journal of Eastern Liaoning University (Social Sciences). 2022, Vol. 24 Issue 4, p122-126. 5p.

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Gaming the IRS' Third‐Party Reporting System: Evidence from Pari‐Mutuel Wagering.

• Authors : FERGUSON, DUKE¹ (AUTHOR)

• Source: Journal of Accounting Research (John Wiley & Sons, Inc.). Sep2023, Vol. 61 Issue 4, p1225-1261. 37p.

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PRIKRIVANJE RADNOGA ODNOSA (NESAMOSTALNOG RADA) INSTITUTOM PAUŠALNOGA OBRTA: FINANCIJSKOPRAVNE I RADNOPRAVNE IMPLIKACIJE .

• Authors : Kuzelj, Valentino¹ ; Petrović, Tajana² ; Erent-Sunko, Zrinka^3,4

• Source: Pravni Vjesnik. 2022, Vol. 38 Issue 2, p55-74. 20p.

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La eventual desvirtualización de la finalidad recaudatoria del procedimiento de derivación de responsabilidad en el seno del proceso concursal: el estado de la cuestión.

• Authors : Fernández Cortés, Trinidad¹

Subjects: TAX collection; BANKRUPTCY; REFORMS

• Source: Nueva Fiscalidad. ene-mar2023, Issue 1, p181-206. 26p.

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CAUSAS Y FACTORES IMPLICADOS EN EL CRECIMIENTO DE LA ECONOMÍA SUMERGIDA: Una aproximación a los conceptos incluidos como economía sumergida, así como a los factores más relevantes que la causan.

• Authors : GOENECHEA DOMÍNGUEZ, MARÍA¹

• Source: Human Review. 2022, Vol. 14 Issue 4, p1-10. 10p.

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LA COMPENSACIÓN DE OFICIO A RAÍZ DE LA ANULACIÓN DE UN EMBARGO: RTEAC DE19 DE ENERO DE 2023, RG 00/07892/2022, EN UNIFICACIÓN DE CRITERIO.

• Authors : Rozas Valdés, José-Andrés¹

• Source: Revista Técnica Tributaria. abr-jun2023, Issue 141, p1-10. 10p.

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LA ACEPTACIÓN DEL ACUERDO DE REPARTO DE DIVIDENDOS NO PUEDE FUNDAMENTAR UNA DERIVACIÓN DE RESPONSABILIDAD EX ART. 42.2.A) LGT: STS DE15 DE FEBRERO DE 2023, REC. NÚM. 3001/2021.

• Authors : Navarro Egea, Mercedes¹

• Source: Revista Técnica Tributaria. abr-jun2023, Issue 141, p1-9. 9p.

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Constitutional issues in the collection of foreign taxes.

• Authors : Russell, Tim

• Source: Australian Tax Forum. 2023, Vol. 38 Issue 2, p225-243. 19p.

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TAX REGIME AND CHALLENGES OF SCALING UP TAX COLLECTION IN NIGERIAN INFORMAL ECONOMY.

• Authors : OGUNBELA, Gbeminiyi K.¹ ; AKINBOBOYE, Oluwakayode M.¹; OGUNBIYI, Toyin L.²

• Source: Journal of Public Administration, Finance & Law. 2021, Issue 20, p250-266. 17p.

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Vergi Tahsilatında Yapay Zekânın Kullanımı ve Önemi.

• Authors : AVCI, Orçun¹

• Source: Journal of Social Sciences Eskisehir Osmangazi University / Eskisehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi. haz2021, Vol. 22 Issue 1, p51-63. 13p.

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OPINIONES FISCALES: CONTRIBUYENTES DEL IMPUESTO DE RENTA PERSONAS NATURALES.

• Authors : MORA MUÑOZ, MARÍA ALEJANDRA¹ ; ARTEAGA FLÓREZ, ANDREA LORENA²

Subjects: TAXPAYER compliance; TAX collection; TAX evasion

• Source: Revista Sotavento MBA. 2022, Issue 34, p21-33. 14p.

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La reforma del impuesto de utensilios en la Mallorca de Carlos III: normativa, gestión, equidad.

• Authors : Coll Coll, Ana María¹

Subjects: TAXATION; TAX reform; KARL Joseph, Archbishop of Trier, 1680-1715

• Source: Investigaciones de Historia Económica. Jun2022, Vol. 18 Issue 2, p79-89. 11p.

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E-Muhasebe ve E-Vergi Uygulamalarının Vergi Tahakkuku ve Tahsilatına Etkisi: Türkiye Örneği.

• Authors : BAKAN, Selçuk¹

• Source: International Journal of Disciplines Economics & Administrative Scienves Studies. Dec2022, Vol. 8 Issue 48, p936-946. 11p.

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Pharma Sector under the Influence of the Parafiscal Mechanism: Clawback Tax.

• Authors : Asalos, Nicoleta¹ ; Roman, Costică² ; Bostan, Patricia³

• Source: Ovidius University Annals, Series Economic Sciences. 2023, Vol. 23 Issue 1, p869-875. 7p.

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The Google Ireland Case and the Legal Battle over Digital Taxes in the European Union.

• Authors : Allevato, Giulio¹; Pastor-Merchante, Fernando²

• Source: Review of European Administrative Law. 2021, Vol. 14 Issue 1, p209-220. 12p.

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VERGİ YÜKÜ VE MUTLULUK İLİŞKİSİNİN MEKÂNSAL EKONOMETRİK MODELLERLE ANALİZİ.

• Authors : ERALP, Üyesi Anıl¹ ; ŞAHİN, Üyesi Serdar¹ ; ÇAĞDAŞ, Yüksel¹

• Source: International Journal of Management Economics & Business / Uluslararası Yönetim İktisat ve İşletme Dergisi. 2020, Vol. 16 Issue 4, p870-890. 21p.

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Mapping Distress: Taxation and Insolvency in Virginia, 1782–1790.

• Authors : Garmon Jr., Frank W. (AUTHOR)

• Source: Journal of the Early Republic. Summer2020, Vol. 40 Issue 2, p231-265. 35p. 4 Charts, 2 Maps.

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Minería metalífera, impacto económico y conflictividad. Un análisis del proyecto minero de plata "Navidad" en la Patagonia argentina.

• Authors : Murguia, Diego I.¹

• Source: Desarrollo y Sociedad. Jun2020, Issue 85, p193-232. 40p. 1 Diagram, 7 Charts, 1 Graph.

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When aid builds states: party dominance and the effects of foreign aid on tax collection after civil war.

• Authors : Berg, Louis-Alexandre¹ (AUTHOR) ; Levy, Naomi² (AUTHOR)

• Source: International Interactions. May/Jun2020, Vol. 46 Issue 3, p454-480. 27p.

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Can the Tax Gap be a Useful Tool in Terms of Tax Performance?

• Authors : Mitu, Narcis Eduard

Subjects: TAXPAYER compliance; TAX collection; TAXATION

• Source: Revista de Stiinte Politice / Revue des Sciences Politiques; 2023, Issue 77, p20-28, 9p

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Türkiye'de Vergi Aflarının Vergi Gelirleri Üzerindeki Etkisinin Olay Analiziyle Ölçülmesi.

• Authors : GÜLER, Hünkar¹

• Source: Gaziantep University Journal of Social Sciences. 2020, Vol. 19 Issue 1, p256-273. 18p.

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Resistance by the Pint: How London Brewers Shaped the Excise and Created London's Favorite Beer.

• Authors : Krenzke, John Robert¹ (AUTHOR)

• Source: Journal of Early Modern History. Nov2019, Vol. 23 Issue 6, p499-518. 20p.

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