Search Results

Willingness to pay taxes through mutual trust: The effect of fairness, governability, tax‐enforcement and outsourcing on local tax collection rates.

• Authors : Beeri, Itai¹ (AUTHOR) ; Zaidan, Akab² (AUTHOR); Zeedan, Rami³ (AUTHOR)

Subjects: *TAX collection; *TAX rates; *LOCAL taxation

• Source: Governance. Oct2022, Vol. 35 Issue 4, p1229-1252. 24p.

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Tax and governance in rural areas: The implications of inefficient tax collection.

• Authors : van den Boogaard, Vanessa¹ (AUTHOR) ; Beach, Rachel² (AUTHOR)

Subjects: *TAX collection; *TAX base; *LOW-income countriesTOGO; SIERRA Leone

• Source: Journal of International Development. Oct2023, Vol. 35 Issue 7, p1892-1912. 21p. 7 Charts, 2 Graphs.

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A conditional directional distance function approach for measuring tax collection efficiency: evidence from Spanish regional offices.

• Authors : Cordero, Jose Manuel¹ (AUTHOR) ; Díaz‐Caro, Carlos¹ (AUTHOR) ; Pedraja‐Chaparro, Francisco¹ (AUTHOR)

Subjects: *TAX collection; *BUSINESS cycles; *FISCAL capacity

• Source: International Transactions in Operational Research. Mar2021, Vol. 28 Issue 2, p1046-1073. 28p. 11 Charts, 8 Graphs.

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The taxman cometh: Pathways out of a low‐capacity trap in the Democratic Republic of the Congo.

• Authors : Weigel, Jonathan L.¹ (AUTHOR) ; Kabue Ngindu, Elie² (AUTHOR)

Subjects: *TAX collection; *FISCAL capacity; *PUBLIC goodsCONGO (Democratic Republic)

• Source: Economica. Oct2023, Vol. 90 Issue 360, p1362-1396. 35p.

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Efficiency of Tax Collection and Tax Management in Taiwan's Local Tax Offices.

• Authors : Huang, Shwu‐Huei¹; Yu, Ming‐Miin² ; Hwang, Ming‐Shenq³

Subjects: *TAX collection; *TAX administration & procedure; *TAXATION

• Source: Pacific Economic Review. Oct2017, Vol. 22 Issue 4, p620-648. 29p.

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The Optimal Size of a Tax Collection Agency*.

• Authors : Slemrod, Joel; Yitzhaki, Shlomo

Subjects: *TAX collection; *COST effectiveness

• Source: Scandinavian Journal of Economics. 1987, Vol. 89 Issue 2, p183. 10p.

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A world without borders revisited: Impact of online sales tax collection on shopping and search.

Subjects: ONLINE sales taxation; TAX collection; SALES taxAMAZON.COM Inc.

• Source: Journal of Economics & Management Strategy; Spring2022, Vol. 31 Issue 1, p48-63, 16p, 13 Charts, 2 Graphs, 1 Map

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UGANDA: Social Media Levy Uproar.

Subjects: *TAX collection; ONLINE social networks; UGANDAN economy

• Source: Africa Research Bulletin: Economic, Financial & Technical Series. Sep2018, Vol. 55 Issue 7, p22215B-22217C. 3p.

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Intergovernmental Transfers and Tax Collection in India: Does the Composition of Transfers Matter?

• Authors : DASH, BHARATEE BHUSANA; RAJA, ANGARA V.

Subjects: *TAX collection; *INTERGOVERNMENTAL fiscal relations; *FISCAL policyINDIA

• Source: Public Budgeting & Finance. Summer2013, Vol. 33 Issue 2, p93-116. 24p.

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ESTIMATES OF UNION MEMBERSHIP-- COMMENT: REPLY.

• Authors : Cullison, W.E.

Subjects: *LABOR union members; *TAX collection

• Source: Southern Economic Journal. Jul68, Vol. 35 Issue 1, p86. 2p.

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Central Transfer a Curse or Blessing? Evidence from the Relative Revenue Effort of Indian States.

• Authors : Mohanty, Avipsa (AUTHOR); Sethi, Dinabandhu (AUTHOR) ; Mohanty, Asit Ranjan (AUTHOR)

Subjects: *TAX collection; BLESSING & cursing; PANEL analysisUTTAR Pradesh (India); MADHYA Pradesh (India)

• Source: Australian Economic Review. Jun2020, Vol. 53 Issue 2, p214-227. 14p. 9 Charts, 2 Graphs.

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IRS SUMMARIZES EXAMINATION, COMPLIANCE-CHECK PROCESSES.

Subjects: *TAX collection; *NONPROFIT organizations; *AUDITINGUNITED StatesUNITED States. Internal Revenue Service

• Source: Bruce R. Hopkins' Nonprofit Counsel. Apr2008, Vol. 25 Issue 4, p2-3. 2p.

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From privatized to government-administered tax collection: tax farming in eighteenth-century France.

• Authors : WHITE, EUGENE N.¹ (AUTHOR)

Subjects: *TAXATION; *TAX collection; *TAX farmingFRANCE

• Source: Economic History Review. Nov2004, Vol. 57 Issue 4, p636-663. 28p. 4 Charts.

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Tax Collection with Agency Costs: Private Contracting or Government Bureaucrats?

• Authors : Toma, Eugenia Froedge¹; Toma, Mark¹

Subjects: *TAX collection; *TAX evasion; *TAX shelters

• Source: Economica. Feb92, Vol. 59 Issue 233, p107-120. 14p. 2 Diagrams.

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Tax Buoyancy in Sub-Saharan Africa: An Empirical Exploration.

• Authors : Jalles, Joao Tovar

Subjects: *TAXATION; *TAX collection; *PRICE inflation

• Source: African Development Review / Revue Africaine de Développement. Mar2017, Vol. 29 Issue 1, p1-15. 15p.

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INTERNATIONAL MONETARY FUND (IMF).

Subjects: *ECONOMIC history; *TAX collection; *PRICESBURKINA Faso; CABO Verde; BENIN

• Source: Africa Research Bulletin: Economic, Financial & Technical Series. 9/16/2009, Vol. 46 Issue 9, p18415-18417. 3p.

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Delay Dynamics in a Classical IS-LM Model with Tax Collections.

• Authors : Matsumoto, Akio¹ ; Szidarovszky, Ferenc¹

Subjects: *TAX collection; *INTERNAL revenue; *MATHEMATICAL models

• Source: Metroeconomica. Nov2016, Vol. 67 Issue 4, p667-697. 31p.

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Could privatization increase the efficiency of tax administration in less-developed countries?

• Authors : Kiser, Edgar; Baker, Kathryn

Subjects: TAX collection; TAX administration & procedure; DEVELOPING countries

• Source: Policy Studies Journal. Autumn94, Vol. 22 Issue 3, p489-500. 12p.

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Of democratic governance and revenue: Participatory institutions and tax generation in Brazil.

• Authors : Touchton, Michael; Wampler, Brian; Peixoto, Tiago

Subjects: INTERNAL revenue; MUNICIPAL government; TAX collectionBRAZIL

• Source: Governance; Oct2021, Vol. 34 Issue 4, p1193-1212, 20p

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The New 1971 Federal-Provincial Fiscal Arrangements Act in Canada.

• Authors : Maxwell, James A.

Subjects: *STATE governments; *TAX collectionCANADA

• Source: Economic Record. Jun73, Vol. 49 Issue 126, p306. 5p. 4 Charts.

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A COMPARATIVE ANALYSIS OF STATE INDIVIDUAL INCOME TAX ENFORCEMENT PROCEDURES.

• Authors : Henszey, Benjamin N.¹; Roadarmel, Richard L.²

Subjects: *INCOME tax; *TAX collection; *INTERNAL revenueUNITED Kingdom

• Source: Public Administration. Summer81, Vol. 59 Issue 2, p207-216. 10p.

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Private tax collection—remnant of the past or a way forward? Evidence from rural Uganda.

• Authors : Iversen, Vegard¹ ; Bahiigwa, Godfrey²; Fjeldstad, Odd-Helge³

Subjects: *TAX collection; *TAXATION; *LOCAL revenueUGANDA

• Source: Public Administration & Development. Oct2006, Vol. 26 Issue 4, p317-328. 12p. 4 Charts, 2 Graphs.

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Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities.

• Authors : Hofmann, Eva; Gangl, Katharina; Kirchler, Erich

Subjects: *TAXPAYER compliance; *TAX collection; *DATA analysis

• Source: Law & Policy. Jul2014, Vol. 36 Issue 3, p290-313. 24p.

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Technology adoption in autocratic economies: The role of fiscal capacity.

• Authors : Janus, Thorsten

Subjects: FISCAL capacity; INNOVATION adoption; INDUSTRIAL productivity

• Source: Scottish Journal of Political Economy; Sep2023, Vol. 70 Issue 4, p355-371, 17p, 1 Diagram, 2 Charts, 4 Graphs

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Lines and Items.

• Authors : Rock, Steven M.¹; Clark, Rolf²

Subjects: *PUBLIC finance; *TAX collection; *TAX reformILLINOIS; UNITED States

• Source: Public Budgeting & Finance. Spring88, Vol. 8 Issue 1, p108-116. 09p.

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