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  1. Rolle und Kodex
    die Schriftlichkeit der königlichen Finanzverwaltung Englands unter Eduard I. (1272-1307)
    Author: Holz, Stefan G.
    Published: 2022; © 2022
    Publisher:  De Gruyter Oldenbourg, Berlin ; Boston

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    Universitäts- und Landesbibliothek Düsseldorf
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    Source: Union catalogues
    Language: German
    Media type: Dissertation
    ISBN: 9783110776027; 3110776022
    Other identifier:
    9783110776027
    Series: Veröffentlichungen des Deutschen Historischen Instituts London ; Band 87
    Subjects: Finanzverwaltung; Schriftlichkeit
    Other subjects: Eduard England, König (1239-1307)
    Scope: 265 Seiten, 13 ungezählte Seiten Tafeln, 14 Faksimiles, 24 cm x 17 cm
    Notes:

    Dissertation, Universität Heidelberg, 2019
  2. Rolle und Kodex
    die Schriftlichkeit der königlichen Finanzverwaltung Englands unter Eduard I. (1272-1307)
    Author: Holz, Stefan G.
    Published: 2022
    Publisher:  De Gruyter Oldenbourg, Berlin ; Boston

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    Universitätsbibliothek Augsburg
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    Monumenta Germaniae Historica, Deutsches Institut für Erforschung des Mittelalters, Bibliothek
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    Staatliche Bibliothek Regensburg
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    Source: Union catalogues
    Language: German
    Media type: Dissertation
    ISBN: 9783110776027
    Other identifier:
    9783110776027
    RVK Categories: NM 9300
    Series: Veröffentlichungen des Deutschen Historischen Instituts London/ Publications of the German Historical Institute London ; Band 87 / Volume 87
    Subjects: Schriftlichkeit; Finanzverwaltung
    Other subjects: Eduard England, König (1239-1307); Eduard I., England, König; England; Verwaltungsgeschichte; Historische Hilfswissenschaften; Mittelalter; Middle Ages; England; History of Administration
    Scope: VI, 265 Seiten, 13 ungezählte Seiten Abbildungen, Illustrationen
    Notes:

    Dissertation, Universität Heidelberg, 2019
  3. Rolle und Kodex
    Die Schriftlichkeit der königlichen Finanzverwaltung Englands unter Eduard I. (1272-1307)
    Author: Holz, Stefan G.
    Published: [2022]; © 2022
    Publisher:  De Gruyter Oldenbourg, München ; Wien

    Die Schriftlichkeit der königlichen Finanzverwaltung Englands war unter Eduard I. (1272-1307) einem tiefgreifenden Wandel unterworfen. Erstmals kamen neben Schriftrollen auch Kodizes seriell zum Einsatz. Das vorliegende Buch untersucht das Verhältnis... more

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    Ostbayerische Technische Hochschule Amberg-Weiden / Hochschulbibliothek Amberg
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    Hochschule Landshut, Hochschule für Angewandte Wissenschaften, Bibliothek
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    Die Schriftlichkeit der königlichen Finanzverwaltung Englands war unter Eduard I. (1272-1307) einem tiefgreifenden Wandel unterworfen. Erstmals kamen neben Schriftrollen auch Kodizes seriell zum Einsatz. Das vorliegende Buch untersucht das Verhältnis zwischen Rollen und Kodizes im Exchequer und in der Garderobe unter Eduard I. Im Mittelpunkt stehen die Verbindungen zwischen den Aufzeichnungsformen und ihren Inhalten, die Produktions- und Gebrauchskontexte sowie die Vorbilder, die zur Verbreitung des Kodex führten. Die Untersuchung eröffnet neue Perspektiven auf die Arbeits- und Funktionsweisen einer spätmittelalterlichen Verwaltung During the reign of Edward I (1272-1307), administrative recordkeeping underwent profound transitions, including the first extensive use of codices alongside rolls in the Exchequer and Wardrobe. This book focuses on the relationship between rolls and codices, with regard to both their content and their contexts of production and use. Furthermore, it investigates possible models for the diffusion of the codex during the late thirteenth and early fourteenth centuries. As a result, the study offers a new perspective on the workings of a late medieval administration

     
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    Volltext (URL des Erstveröffentlichers)
    Source: Union catalogues
    Language: German
    Media type: Dissertation
    Format: Online
    ISBN: 9783110776249
    Other identifier:
    RVK Categories: NM 9300
    Series: Veröffentlichungen des Deutschen Historischen Instituts London/ Publications of the German Historical Institute London ; 87
    Subjects: Eduard I., England, König; England; Historische Hilfswissenschaften; Mittelalter; Verwaltungsgeschichte; HISTORY / Europe / Great Britain / Norman Conquest to Late Medieval (1066-1485); Schriftlichkeit; Finanzverwaltung
    Other subjects: Eduard England, König (1239-1307)
    Scope: 1 Online-Ressource (VI, 265 pages)
    Notes:

    Description based on online resource; title from PDF title page (publisher's Web site, viewed 30. Aug 2022)

    Dissertation
  4. Global Forum on Transparency and Exchange of Information for Tax Purposes: Denmark 2017 (second round)
    peer review report on the exchange of information on request : November 2017 (reflecting the legal and regulatory framework as at August 2017)
    Published: 2017
    Publisher:  OECD Publishing, Paris

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9789264283725
    Series: Global forum on transparency and exchange of information for tax purposes
    Subjects: Steuer; Finanzverwaltung; Internationale Zusammenarbeit; Dänemark
    Scope: 131 Seiten
  5. Global Forum on Transparency and Exchange of Information for Tax Purposes: Jersey 2017 (second round)
    peer review report on the exchange of information on request : November 2017 (reflecting the legal and regulatory framework as at August 2017)
    Published: 2017
    Publisher:  OECD Publishing, Paris

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9789264283817
    Series: Global forum on transparency and exchange of information for tax purposes
    Subjects: Steuer; Finanzverwaltung; Internationale Zusammenarbeit; Jersey
    Scope: 168 Seiten
  6. Corruption, taxes and compliance
    Author: Baum, Anja; Gupta, Sanjeev; Kimani, Elijah; Tapsoba, Sampawende Jules-Armand
    Published: October 2017
    Publisher:  International Monetary Fund, [Washington, D.C.]

    This paper revisits the effects of corruption on the state's capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled... more

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    This paper revisits the effects of corruption on the state's capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that-consistent with the existing literature-corruption is negatively associated with overall tax revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax compliance. The establishment of large taxpayer offices improves tax compliance by dampening the perception of corruption, thereby boosting revenue

     
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  7. The changing tax compliance environment and the role of audit
    Published: 2017
    Publisher:  OECD, Paris

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9789264282162
    Subjects: Steuermoral; Steuererhebungsverfahren; Finanzverwaltung; Wirtschaftsprüfung; Technischer Fortschritt
    Scope: 92 Seiten, Diagramme
  8. Global Forum on Transparency and Exchange of Information for Tax Purposes: Jamaica 2017 (second round)
    peer review report on the exchange of information on request : August 2017 (reflecting the legal and regulatory framework as at May 2017)
    Published: 2017
    Publisher:  OECD Publishing, Paris

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9789264280236
    Series: Global forum on transparency and exchange of information for tax purposes
    Subjects: Steuer; Finanzverwaltung; Internationale Zusammenarbeit; Jamaika
    Scope: 112 Seiten
  9. Global Forum on Transparency and Exchange of Information for Tax Purposes: Ireland 2017 (second round)
    peer review report on the exchange of information on request : August 2017 (reflecting the legal and regulatory framework as at May 2017)
    Published: 2017
    Publisher:  OECD Publishing, Paris

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9789264280212
    Series: Global forum on transparency and exchange of information for tax purposes
    Subjects: Steuer; Finanzverwaltung; Internationale Zusammenarbeit; Irland
    Scope: 112 Seiten
  10. Global Forum on Transparency and Exchange of Information for Tax Purposes: Germany 2017 (second round)
    peer review report on the exchange of information on request : August 2017 (reflecting the legal and regulatory framework as at May 2017)
    Published: 2017
    Publisher:  OECD Publishing, Paris

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9789264280175
    Series: Global forum on transparency and exchange of information for tax purposes
    Subjects: Steuer; Finanzverwaltung; Internationale Zusammenarbeit; Deutschland
    Scope: 138 Seiten
  11. Global Forum on Transparency and Exchange of Information for Tax Purposes: Qatar 2017 (second round)
    peer review report on the exchange of information on request : August 2017 (reflecting the legal and regulatory framework as at May 2017)
    Published: 2017
    Publisher:  OECD Publishing, Paris

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9789264280311
    Series: Global forum on transparency and exchange of information for tax purposes
    Subjects: Steuer; Finanzverwaltung; Internationale Zusammenarbeit; Katar
    Scope: 112 Seiten
  12. Global Forum on Transparency and Exchange of Information for Tax Purposes: Bermuda 2017 (second round)
    peer review report on the exchange of information on request : August 2017 (reflecting the legal and regulatory framework as at May 2017)
    Published: 2017
    Publisher:  OECD Publishing, Paris

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
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    ISBN: 9789264280076
    Series: Global forum on transparency and exchange of information for tax purposes
    Subjects: Steuer; Finanzverwaltung; Internationale Zusammenarbeit; Bermudainseln
    Scope: 141 Seiten
  13. Global Forum on Transparency and Exchange of Information for Tax Purposes: Cayman Islands 2017 (second round)
    peer review report on the exchange of information on request : August 2017 (reflecting the legal and regulatory framework as at May 2017)
    Published: 2017
    Publisher:  OECD Publishing, Paris

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9789264280144
    Series: Global forum on transparency and exchange of information for tax purposes
    Subjects: Steuer; Finanzverwaltung; Internationale Zusammenarbeit; Cayman Islands
    Scope: 125 Seiten
  14. Global Forum on Transparency and Exchange of Information for Tax Purposes: India 2017 (second round)
    peer review report on the exchange of information on request : November 2017 (reflecting the legal and regulatory framework as at August 2017)
    Published: 2017
    Publisher:  OECD Publishing, Paris

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9789264283749
    Series: Global forum on transparency and exchange of information for tax purposes
    Subjects: Steuer; Finanzverwaltung; Internationale Zusammenarbeit; Indien
    Scope: 157 Seiten
  15. Global Forum on Transparency and Exchange of Information for Tax Purposes: United States 2018 (second round)
    peer review report on the exchange of information on request : July 2018 (reflecting the legal and regulatory framework as at April 2018)
    Published: 2018
    Publisher:  OECD Publishing, Paris

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9789264302846
    Series: Global forum on transparency and exchange of information for tax purposes
    Subjects: Steuer; Finanzverwaltung; Internationale Zusammenarbeit; USA
    Scope: 143 Seiten
  16. Global Forum on Transparency and Exchange of Information for Tax Purposes: The Philippines 2018 (second round)
    peer review report on the exchange of information on request : July 2018 (reflecting the legal and regulatory framework as at April 2018)
    Published: 2018
    Publisher:  OECD Publishing, Paris

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9789264303300
    Series: Global forum on transparency and exchange of information for tax purposes
    Subjects: Steuer; Finanzverwaltung; Internationale Zusammenarbeit; Philippinen
    Scope: 91 Seiten
  17. Global Forum on Transparency and Exchange of Information for Tax Purposes: San Marino 2018 (second round)
    peer review report on the exchange of information on request : July 2018 (reflecting the legal and regulatory framework as at April 2018)
    Published: 2018
    Publisher:  OECD Publishing, Paris

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9789264302822
    Series: Global forum on transparency and exchange of information for tax purposes
    Subjects: Steuer; Finanzverwaltung; Internationale Zusammenarbeit; San Marino
    Scope: 99 Seiten
  18. Global Forum on Transparency and Exchange of Information for Tax Purposes: Kazakhstan 2018 (second round)
    peer review report on the exchange of information on request : July 2018 (reflecting the legal and regulatory framework as at April 2018)
    Published: 2018
    Publisher:  OECD Publishing, Paris

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9789264302785
    Series: Global forum on transparency and exchange of information for tax purposes
    Subjects: Steuer; Finanzverwaltung; Internationale Zusammenarbeit; Kasachstan
    Scope: 128 Seiten
  19. Global Forum on Transparency and Exchange of Information for Tax Purposes: Japan 2018 (second round)
    peer review report on the exchange of information on request : July 2018 (reflecting the legal and regulatory framework as at April 2018)
    Published: 2018
    Publisher:  OECD Publishing, Paris

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9789264302761
    Series: Global forum on transparency and exchange of information for tax purposes
    Subjects: Steuer; Finanzverwaltung; Internationale Zusammenarbeit; Japan
    Scope: 107 Seiten
  20. Global Forum on Transparency and Exchange of Information for Tax Purposes: Indonesia 2018 (second round)
    peer review report on the exchange of information on request : July 2018 (reflecting the legal and regulatory framework as at April 2018)
    Published: 2018
    Publisher:  OECD Publishing, Paris

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9789264302747
    Series: Global forum on transparency and exchange of information for tax purposes
    Subjects: Steuer; Finanzverwaltung; Internationale Zusammenarbeit; Indonesien
    Scope: 121 Seiten
  21. Global Forum on Transparency and Exchange of Information for Tax Purposes: Guernsey 2018 (second round)
    peer review report on the exchange of information on request : July 2018 (reflecting the legal and regulatory framework as at April 2018)
    Published: 2018
    Publisher:  OECD Publishing, Paris

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9789264302723
    Series: Global forum on transparency and exchange of information for tax purposes
    Subjects: Steuer; Finanzverwaltung; Internationale Zusammenarbeit; Guernsey
    Scope: 144 Seiten
  22. Technology, taxation, and corruption
    evidence from the introduction of electronic tax filing
    Author: Okunogbe, Oyebola; Pouliquen, Victor
    Published: May 2018
    Publisher:  World Bank Group, Development Economics, Development Research Group, Washington, D.C.

    Many e-government initiatives introduce technology to improve efficiency and avoid potential human bias. Electronic tax filing (e-filing) is an important example, as developing countries increasingly adopt online submission of tax declarations to... more

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    Max-Planck-Institut für Bildungsforschung, Bibliothek und wissenschaftliche Information
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    Universität Potsdam, Universitätsbibliothek
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    Many e-government initiatives introduce technology to improve efficiency and avoid potential human bias. Electronic tax filing (e-filing) is an important example, as developing countries increasingly adopt online submission of tax declarations to replace in-person submission to tax officials. This paper examines the impact of e-filing on compliance costs, tax payments, and bribe payments using experimental variation and data from Tajikistan firms. Firms that e-file have lower compliance costs, spending five fewer hours each month on fulfilling tax obligations. There are no significant average effects of e-filing on tax or bribe payments, but significant heterogeneity exists across firms by their baseline likelihood of tax evasion. Among firms previously more likely to evade, e-filing doubles tax payments, likely by disrupting collusion with officials. Conversely, among firms less likely to have been evading, e-filing reduces tax payments, suggesting that officials had previously required them to pay more. These firms also pay fewer bribes, as e-filing reduces opportunity for extortion. In all, the results indicate that e-filing reduces compliance costs and makes the distribution of tax payments across firms arguably more equitable

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: Policy research working paper ; 8452
    World Bank E-Library Archive
    Subjects: Finanzverwaltung; E-Government; Elektronischer Datenaustausch; Informationstechnik; Korruption; Tadschikistan
    Scope: 1 Online-Ressource (circa 62 Seiten), Illustrationen
  23. Global Forum on Transparency and Exchange of Information for Tax Purposes: New Zealand 2018 (second round)
    peer review report on the exchange of information on request : March 2018 (reflecting the legal and regulatory framework as at January 2018)
    Published: 2018
    Publisher:  OECD Publishing, Paris

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9789264291164
    Series: Global forum on transparency and exchange of information for tax purposes
    Subjects: Steuer; Finanzverwaltung; Internationale Zusammenarbeit; Neuseeland
    Scope: 140 Seiten
  24. Global Forum on Transparency and Exchange of Information for Tax Purposes: Monaco 2018 (second round)
    peer review report on the exchange of information on request : March 2018 (reflecting the legal and regulatory framework as at January 2018)
    Published: 2018
    Publisher:  OECD Publishing, Paris

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9789264291140
    Series: Global forum on transparency and exchange of information for tax purposes
    Subjects: Steuer; Finanzverwaltung; Internationale Zusammenarbeit; Monaco
    Scope: 99 Seiten
  25. Global Forum on Transparency and Exchange of Information for Tax Purposes: Hungary 2018 (second round)
    peer review report on the exchange of information on request : March 2018 (reflecting the legal and regulatory framework as at January 2018)
    Published: 2018
    Publisher:  OECD Publishing, Paris

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9789264291126
    Series: Global forum on transparency and exchange of information for tax purposes
    Subjects: Steuer; Finanzverwaltung; Internationale Zusammenarbeit; Ungarn
    Scope: 122 Seiten