Effects of tax administration corruption on innovation inputs and outputs: evidence from small and medium sized enterprises in Vietnam
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DOI: 10.1007/s00181-021-02072-w
Abstract: This paper examines the influence of tax administration corruption on different types of innovation inputs and outputs in Vietnam. It utilizes firm-level panel data derived from biennial surveys of small and medium sized enterprises (SMEs)… read more here.
Keywords: innovation inputs; tax administration; innovation; administration corruption ... See more keywords
Optimal tax administration
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DOI: 10.1016/j.jpubeco.2017.04.006
Abstract: This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is… read more here.
Keywords: tax; tax administration; optimal tax;
TAX ADMINISTRATION IN THE DIGITAL ECONOMY: PROSPECTS FOR DEVELOPMENT
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DOI: 10.29030/2309-2076-2021-14-1-152-158
Abstract: In the field of the use of digital technologies in tax administration, Russia occupies a leading position. The main results of the work of the Federal Tax Service of Russia in this direction are increasing… read more here.
Keywords: tax; tax administration; economy prospects; digital economy ... See more keywords
ТЕОРЕТИКО-ОРГАНІЗАЦІЙНІ ДОМІНАНТИ ПОДАТКОВОГО АДМІНІСТРУВАННЯ В СИСТЕМІ ДЕРЖАВНОГО ПОДАТКОВОГО МЕНЕДЖМЕНТУ
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DOI: 10.32782/2524-0072/2020-22-59
Abstract: The theoretical principles of state tax management are considered, its purpose, tasks, object and subjects are defined in the article. It is proved that the main task of the state tax management is to ensure… read more here.
Keywords: tax management; tax; tax administration; state tax ... See more keywords