Tax enforcement, tax compliance and tax morale in transition economies: A theoretical model
Sign Up to like & getrecommendations! Published in 2019 at "European Journal of Political Economy"
DOI: 10.1016/j.ejpoleco.2018.08.006
Abstract: The focus of this paper is the analysis of the relationship between tax enforcement, tax compliance and tax morale within countries characterised by rapid introduction of market institutions and slow evolution of political regimes, such… read more here.
Keywords: tax morale; enforcement; tax compliance; tax enforcement ... See more keywords
The effect of a fiscal squeeze on tax enforcement: Evidence from a natural experiment in China
Sign Up to like & getrecommendations! Published in 2017 at "Journal of Public Economics"
DOI: 10.1016/j.jpubeco.2017.01.001
Abstract: This paper investigates the impact of the abolition of the agricultural taxes in 2005 across China on county governments' incentives for tax enforcement. I show that the revenue loss of county governments was largely offset… read more here.
Keywords: tax; effect fiscal; enforcement; squeeze tax ... See more keywords
Tax enforcement using a hybrid between self- and third-party reporting
Sign Up to like & getrecommendations! Published in 2021 at "Journal of Public Economics"
DOI: 10.1016/j.jpubeco.2021.104519
Abstract: We study behavioural responses to a widely-used tax enforcement policy that combines ele¬ments of self- and third-party reporting. Taxpayers self-report to the tax authority but must file documentation issued by a third-party to corroborate their… read more here.
Keywords: self third; tax; party reporting; third party ... See more keywords
Tax Incentives, Tax Enforcement, and Enterprise R&D Investment: Evidence From Chinese A-Share Listed
Sign Up to like & getrecommendations! Published in 2022 at "Frontiers in Psychology"
DOI: 10.3389/fpsyg.2022.953313
Abstract: This study investigates the relationship between tax incentives, tax enforcement, and R&D investment in Chinese enterprises. Tax compliance is an important part of organizational behavioral psychology, which will impact organizational innovation activities. Therefore, the present… read more here.
Keywords: effect; tax incentives; tax; investment ... See more keywords