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Displaying results 1 to 25 of 123.

  1. Vorfragenkompetenz und Bindung bei der Auslegung steuerrechtlicher Vorschriften
    eine Untersuchung zur Vermeidung divergierender Entscheidungen im Steuer- und Steuerstrafrecht aus verfassungsrechtlicher Perspektive
    Author: Schnabelrauch, Marcus
    Published: 2021
    Publisher:  Nomos, Baden-Baden

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    Universitätsbibliothek der LMU München
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    Universität der Bundeswehr München, Universitätsbibliothek
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    Universitätsbibliothek Passau
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  2. Möglichkeiten und Risiken der Einführung eines grenzüberschreitenden Vorsteuerabzugs auf europäischer Ebene
    Author: Gebauer, Andrea; Nam, Chang-woon; Parsche, Rüdiger; Radulescu, Doina; Reichl, Bettina
    Published: [2002]
    Publisher:  ifo Institut für Wirtschaftsforschung, München

    Die Europäische Kommission hat vorgeschlagen, das Vorsteuervergütungsverfahren zu ändern. Derzeit erfolgt die Vorsteuervergütung an nicht im Inland, sondern in einem anderen EU-Mitgliedstaat ansässige Unternehmen in Form von Erstattungen auf Antrag... more

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 584 (12)
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    Die Europäische Kommission hat vorgeschlagen, das Vorsteuervergütungsverfahren zu ändern. Derzeit erfolgt die Vorsteuervergütung an nicht im Inland, sondern in einem anderen EU-Mitgliedstaat ansässige Unternehmen in Form von Erstattungen auf Antrag durch eine zentrale Behörde im Land der Umsatzsteuererhebung. Die Europäische Kommission hat in ihrem Vorschlag vom Juni 1998 empfohlen, stattdessen einen grenzüberschreitenden Vorsteuerabzug einzuführen. Das geplante Verfahren soll es den vorsteuerabzugsberechtigten Steuerpflichtigen ermöglichen, die in einem Mitgliedstaat, in welchem sie nicht ansässig sind, entrichtete Umsatzsteuer in ihrem Sitzland von der in ihrer periodischen Steuererklärung ausgewiesenen Umsatzsteuerschuld abzuziehen. Nach Überprüfung der aus einer Einführung dieses Systems resultierenden Möglichkeiten und Risiken rät das ifo Institut von einer Implementierung dieses Vorschlages ab. Stattdessen sollte das bestehende System beispielsweise durch einheitliche Formulare und einheitliche Sprachanforderungen sowie knappe Fristen für die Bearbeitung optimiert werden. The current VAT transition system (from the destination to the origin principle) contains a number of shortcomings. For example, the input VAT reimbursement to those taxpayers in other EU countries is nowadays made in accordance with the guidelines of 79/1072/EEC, namely in a form of repayment upon the individual formal claims. This study primarily examines the possible cross-border input VAT repayment procedures for companies and tax authorities in both cases of making private business with domestic and also foreign partners. Especially the VAT revenue equalisation efforts between countries and the tax control mechanism in the EU are thoroughly examined. In addition the costs and benefits which are related to the cross-border input tax reimbursement system are discussed. Moreover, it is to be examined under the particular consideration of federal tax administration system in Germany what sorts of additional preparations should be made in this country to safeguard the well-functioning cross-border input VAT refund system which is accompanied by the EU-wide clearing mechanism. Furthermore, the study deals with the possibilities of VAT evasion in such a cross-border reimbursement system. A large number of contacts of the Ifo Institute with domestic and foreign business associations and chambers as well as private companies in the EU Member States will facilitate the collection of their practical knowledge and experiences about this matter, which will be mainly carried out in the context of experimental games.

     
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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/167377
    RVK Categories: QL 641 ; QL 500 ; PS 3940
    Series: ifo Forschungsberichte ; 12
    Subjects: Umsatzsteuer; EU-Steuerrecht; Steuerstrafrecht; Steuerpolitik; Eurozone; EU-Staaten
    Scope: 1 Online-Ressource (circa 106 Seiten), Illustrationen
  3. Sistema financiero, informalidad y evasión tributaria en el Perú
    Author: Lahura, Erick
    Published: noviembre 2016
    Publisher:  Banco Central de Reserva del Perú, [Lima, Peru]

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: Spanish
    Media type: Book
    Format: Online
    Series: Serie de documentos de trabajo / Banco Central de Reserva del Perú ; DT. no 2016, 011 (diciembre 2016)
    Subjects: Steuerstrafrecht; Informelle Wirtschaft; Kreditgeschäft; Peru
    Scope: 1 Online-Ressource (circa 20 Seiten)
  4. Evasión tributaria en las rentas del trabajo
    evidencia de la Encuesta Nacional de Hogares
    Author: Lahura, Erick
    Published: diciembre 2016
    Publisher:  Banco Central de Reserva del Perú, [Lima, Peru]

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: Spanish
    Media type: Book
    Format: Online
    Series: Serie de documentos de trabajo / Banco Central de Reserva del Perú ; DT. no 2016, 016 (diciembre 2016)
    Subjects: Steuerstrafrecht; Einkommensteuer; Lohn; Peru
    Scope: 1 Online-Ressource (circa 21 Seiten), Illustrationen
  5. The role of beliefs for the sustainability of the fiscal constitution
    Published: 19 Feb. 2003
    Publisher:  CSLE, Saarbrücken

    Why does the government not defect from the constitution? This article focuses on the dynamic restraints the government faces under the rule of law: violations against unconstitutional laws are not punished under the constitution. If a violating... more

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    Bucerius Law School, Hochschule für Rechtswissenschaft, "Hengeler Mueller"-Bibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Why does the government not defect from the constitution? This article focuses on the dynamic restraints the government faces under the rule of law: violations against unconstitutional laws are not punished under the constitution. If a violating government cannot commit itself never to reinstall the constitution enforcing an unconstitutional law becomes difficult. Citizens' expectations to go unpunished when not complying may be self-fulfilling. Deriving the equilibrium of a global game we show that this mechanism is effectively deterring a government from defecting from a constitutionally permissible tax rate.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Edition: [Elektronische Ressource]
    Series: CSLE Diskussionsbeitrag ; 2003-01
    Subjects: Finanzverfassung; Steuerpolitik; Steuerstrafrecht; Erwartungsbildung; Spieltheorie; Theorie
    Scope: Online-Ressource, 36 p., text
  6. Income tax evasion with morally constraint taxpayers
    the role of evasion opportunities and evasion cost
    Published: Sept. 2003
    Publisher:  School of Economics, Univ. of Adelaide, Adelaide, SA

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 134 (03.4)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Edition: [Elektronische Ressource]
    Series: Working paper / School of Economics, University of Adelaide ; 03,4
    Subjects: Steuervermeidung; Steuerstrafrecht; Steuerflucht; Moral Hazard; Risikopräferenz; Theorie
    Scope: Online-Ressource, 32 p., text, ill
  7. Report of staff investigation of Enron Corp. and related entities regarding the Guatemalan power project
    108th Congress, 1st session. Committee print
    Published: 2003
    Publisher:  US Gov. Print. Off., Washington, DC

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    C 245107
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Subjects: Korruption; Jahresabschluss; Elektrizitätswirtschaft; Außenhandelsfinanzierung; Kraftwerksbau; Wirtschaftsprüfung; Steuerstrafrecht; Tax evasion; Corporations, American; Energy industries; Electric power-plants
    Other subjects: Array; Array
    Scope: Online-Ressource, III, 506 p., text, ill
    Notes:

    Includes bibliographical references
  8. Tax structure in Guatemala
    Published: Febr. 2000
    Publisher:  Harvard Inst. for Internat. Development, Harvard Univ., [Cambridge]

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 630 (745)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Edition: [Elektronische Ressource]
    Series: Array ; 745
    Subjects: Steuersystem; Steuerreform; Steuerstrafrecht; Guatemala
    Scope: Online-Ressource, 29 p., text, ill
  9. Settlement in tax evasion prosecution
    Published: 02 Oct. 2001
    Publisher:  Dep. d'Economia i Ha. Econòmica, Univ. Autónoma de Barcelona, Bellaterra (Barcelona)

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 1271 (495)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Edition: [Elektronische Ressource]
    Series: Discussion papers / Departament d'Economia i Ha. Econòmica at the Universitat Autònoma de Barcelona ; Array
    Subjects: Steuerstrafrecht; Steuerfahndung; Verhandlungstheorie; Unvollkommene Information; Theorie; Rechtsdurchsetzung
    Scope: Online-Ressource, 23 p., text
    Notes:

    Gesamtt. von der Homepage
  10. Corporate tax shelters
    hearing before the Committee on Ways and Means, House of Representatives, One Hundred Sixth Congress, first session, November 10, 1999
    Published: 2001
    Publisher:  US Gov. Print. Off., Washington

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    C 229371
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Edition: [Elektronische Ressource]
    Subjects: Steueroase; Unternehmensbesteuerung; Steuerflucht; Steuerstrafrecht; Steuerpolitik; USA
    Scope: Online-Ressource, III, 189 p., text
  11. Why pay taxes when no one else does?
    Author: Epstein, Gil S.; Gang, Ira N.
    Published: 2009
    Publisher:  IZA, Bonn

    In this paper we try to understand the phenomena whereby a large proportion of the population evades tax payments. We present a model which incorporates elements from the theory of information cascades with the standard model of tax evasion and... more

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    In this paper we try to understand the phenomena whereby a large proportion of the population evades tax payments. We present a model which incorporates elements from the theory of information cascades with the standard model of tax evasion and analyze the connection between the decision of a potential tax evader, the number of tax evaders and the number caught in previous periods. General conditions exist under which any expected utility maximizing tax evaders will decide to emulate other tax evaders. -- Tax evasion ; uncertainty ; information cascades

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/35549
    Series: IZA discussion papers ; 4153
    Subjects: Steuervermeidung; Steuerstrafrecht; Entscheidung unter Unsicherheit; Erwartungsnutzen; Herdenverhalten; Theorie
    Scope: Online-Ressource (PDF-Datei: 19 S.)
  12. The social multiplier of tax evasion
    evidence from Italian audit data
    Author: Galbiati, Roberto; Zanella, Giulio
    Published: 2008
    Publisher:  Univ. degli Studi di Siena, Siena

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Quaderni del Dipartimento di Economia Politica ; 539
    Subjects: Steuerstrafrecht; Steuermoral; Soziale Beziehungen; Multiplikator; Nachbarschaft; Italien
    Scope: Online-Ressource (36 S.), graph. Darst.
  13. Fraud in income tax return preparation
    hearing before the Subcommittee on Oversight of the Committee on Ways and Means, US House of Representatives, One Hundred Ninth Congress, first session, July 20, 2005
    Published: 2006
    Publisher:  US Gov. Print. Off., Washington, DC

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    C 252035
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Subjects: Steuerberatung; Steuerstrafrecht; Finanzverwaltung; Steuerfahndung; USA
    Scope: Online-Ressource, III, 73 S., Text
  14. The effects of the minimum wage in an economy with tax evation
    Published: Aug. 2006
    Publisher:  Inst. for International Economic Studies, Stockholm

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 97 (747)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Seminar paper / Institute for International Economic Studies, Stockholm University ; 747
    Subjects: Mindestlohn; Steuerstrafrecht; Informelle Wirtschaft; Ökonometrisches Modell
    Scope: Online-Ressource, 45 S., Text, graph. Darst.
    Notes:

    nBibliography
  15. A fresh assessment of the underground economy and tax evasion in Pakistan
    causes, consequences, and linkages with the formal economy
    Published: 2007
    Publisher:  PIDE, Islamabad

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1693 (13)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: PIDE working papers ; 13
    Subjects: Schattenwirtschaft; Steuerstrafrecht; Schätzung; Pakistan; Informal sector (Economics); Tax evasion
    Scope: Online-Ressource, 30 S., Text, graph. Darst.
  16. Finding out who the crooks are
    tax evasion with sequential auditing
    Published: 2003
    Publisher:  School of Economics, Univ. of Adelaide, Adelaide, SA

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 134 (03.7)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Edition: [Elektronische Ressource]
    Series: Working paper / School of Economics, University of Adelaide ; 03,7
    Subjects: Steuerstrafrecht; Steuerfahndung; Excess Burden; Wettbewerb; Experiment; Risikoaversion; Prinzipal-Agent-Theorie
    Scope: Online-Ressource, 32 p., text
  17. A contest with the taxman
    the impact of tax rates on tax evasion and wastefully invested resources
    Published: 2003
    Publisher:  School of Economics, Univ. of Adelaide, Adelaide, SA

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 134 (03.6)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Edition: [Elektronische Ressource]
    Series: Working paper / School of Economics, University of Adelaide ; 03,6
    Subjects: Steuerstrafrecht; Steuerfahndung; Excess Burden; Wettbewerb; Experiment; Risikoaversion; Prinzipal-Agent-Theorie
    Scope: Online-Ressource, 29 p., text, ill
  18. Errors in variables and estimated price elasticities for charitable giving
    Published: Mar. 2003
    Publisher:  Georgia State Univ., Andrew Young School of Policy Studies, Atlanta, Ga.

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1581 (03.07)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Edition: [Elektronische Ressource]
    Series: Working paper / International Studies Program, Georgia State University ; 03,07
    Subjects: Fundraising; Preiselastizität; Einkommenselastizität der Nachfrage; Steuerstrafrecht; USA; Statistischer Fehler
    Scope: Online-Ressource, 30, [5] p., text
  19. Tax competition and tax harmonization with evasion
    Published: 2002
    Publisher:  Federal Reserve Bank of St. Louis, St. Louis, MO,

    Location:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 826 (2002.015)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Edition: [Elektronische Ressource]
    Series: Working paper series / Federal Reserve Bank of St. Louis ; 2002,015
    Subjects: Steuerwettbewerb; Steuerharmonisierung; Steuerstrafrecht; Theorie
    Scope: Online-Ressource, 24 p., text, ill
  20. Integrity for hire
    an analysis of a widespread program for combating customs corruption
    Published: Jan. 2005
    Publisher:  Research Seminar in Internat. Economics, the Univ. of Michigan, School of Public Policy, [Ann Arbor, Mich.]

    Location:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 56 (525)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Discussion paper / Research Seminar in International Economics, the University of Michigan, School of Public Policy ; 525
    Subjects: Korruption; Finanzverwaltung; Steuerstrafrecht; Theorie; Rechtsdurchsetzung
    Scope: Online-Ressource, 31, [11] p., text, ill
  21. The economics of corporate tax selfishness
    Published: Sept 2004
    Publisher:  Ross School of Business, Off. of Tax Policy Research, Ann Arbor, Mich.

    Location:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1638 (2004.8)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working papers / Office of Tax Policy Research ; 2004,8
    Subjects: Unternehmensbesteuerung; Steuervermeidung; Steuerstrafrecht; USA
    Scope: Online-Ressource, 37 p., text
  22. Might fundamental tax reform increase criminal activity?
    Published: Mar. 2003
    Publisher:  Ross School of Business, Off. of Tax Policy Research, Ann Arbor, Mich.

    Location:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1638 (2003.3)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working papers / Office of Tax Policy Research ; 2003,3
    Subjects: Steuerreform; Steuerstrafrecht; Einkommensteuer; Umsatzsteuer; Theorie
    Scope: Online-Ressource, 15 p., text
  23. A contest with the taxman
    the impact of tax rates on tax evasion and wastefully invested resources
    Published: Nov. 2004
    Publisher:  Univ. of Adelaide, School of Economics, Adelaide

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 134 (2004.11)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper / University of Adelaide, School of Economics ; 2004,11
    Subjects: Steuerstrafrecht; Steuerfahndung; Excess Burden; Wettbewerb; Experiment; Risikoaversion; Prinzipal-Agent-Theorie
    Scope: Online-Ressource, 33 p., text, ill
  24. Finding out who the crooks are
    tax evasion with sequential auditing
    Published: Nov. 2004
    Publisher:  Univ. of Adelaide, School of Economics, Adelaide

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 134 (2004.10)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper / University of Adelaide, School of Economics ; 2004,10
    Subjects: Steuerstrafrecht; Steuerfahndung; Excess Burden; Wettbewerb; Experiment; Risikoaversion; Prinzipal-Agent-Theorie
    Scope: Online-Ressource, 29 p., text
  25. Moral constraints and the evasion of income tax
    Published: Oct. 2004
    Publisher:  Univ. of Adelaide, School of Economics, Adelaide

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 134 (2004.09)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper / University of Adelaide, School of Economics ; 2004,09
    Subjects: Steuervermeidung; Steuerflucht; Steuerstrafrecht; Risikopräferenz; Moral Hazard; Theorie
    Scope: Online-Ressource, 24 p., text