Local tax management in Spain: A study of the conditional efficiency of provincial tax agencies
Sign Up to like & getrecommendations! Published in 2021 at "Socio-economic Planning Sciences"
DOI: 10.1016/j.seps.2021.101057
Abstract: Abstract This paper reports an efficiency analysis of local tax management by provincial tax agencies in Spain based on supramunicipal delegation. To conduct this study, we used the robust order-m conditional model that directly accounts… read more here.
Keywords: local tax; tax agencies; tax management; efficiency ... See more keywords
Corporate Social Responsibility and Tax Management: The Moderating Effect of Beliefs about Corporate Tax Duty
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DOI: 10.2308/jata-2020-040
Abstract: Limited empirical evidence exists regarding investor perceptions of tax management and whether investors consider paying taxes a social responsibility. To fill this gap, we use an experiment to explore investor perceptions about the corporate duty… read more here.
Keywords: tax management; tax; social responsibility; duty ... See more keywords
ТЕОРЕТИКО-ОРГАНІЗАЦІЙНІ ДОМІНАНТИ ПОДАТКОВОГО АДМІНІСТРУВАННЯ В СИСТЕМІ ДЕРЖАВНОГО ПОДАТКОВОГО МЕНЕДЖМЕНТУ
Sign Up to like & getrecommendations! Published in 2020 at "Economy and Society"
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