Results 241 to 250 of about 1,321,706 (294)

Minimizing unnecessary tax audits using multi-objective hyperparameter tuning of XGBoost with focal loss. [PDF]

open access: yesFront Artif Intell
Malashin IP   +5 more
europepmc   +1 more source

Tax Structure and Tax Compliance

The Review of Economics and Statistics, 1990
A model of individual tax compliance behavior, including evasion and avoidance, is developed and estimated. The model recognizes the importance of marginal income tax rates, payroll tax contributions and benefits, and the probabil- ity of detection and the penalty on unpaid taxes. Share equations for avoidance, evasion and reported income are estimated
Alm, James   +2 more
openaire   +2 more sources

Tax Compliance [PDF]

open access: possibleJournal of Economic Literature, 1998
This paper provides a review of the major findings in the economics literature on tax compliance. It focuses exclusively on the personal income tax, examining both the theory and the empirical work on enforcement and compliance with the tax laws.
James Andreoni   +2 more
openaire  

Tax Compliance-Systeme

2016
Der Begriff „Compliance“ leitet sich aus dem englischen Ausdruck „to comply with“ ab und zielt somit auf die Einhaltung bestimmter Vorgaben ab. Ursprunglich aus dem Bankenbereich stammend, wurde Compliance anfanglich als „Verhalten in Ubereinstimmung bzw. im Einklang mit geltendem Recht“ verstanden.
openaire   +1 more source

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