Tài liệu tham khảo |
Loại |
Chi tiết |
6. Shukla G. P., Ph ạm Minh Đức, Engelschalk M., Lê Minh Tuấn (2011), “Cải cách Thu ế ở Việt Nam: Hướng tới một hệ thống hiệu quả và công bằng hơn”, Ban Qu ản lý Kinh tế và Xóa đói Giảm nghèo Khu vực Châu Á và Thái Binh Dương, Ngân hàng th ế giới.<http://wwwwds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2012/01/15/000386194_20120115235547/Rendered/PDF/663170WP0TaxPo00Box365757B00PUBLIC0.pdf |
Sách, tạp chí |
Tiêu đề: |
Cải cách Thuế ở Việt Nam: Hướng tới một hệ thống hiệu quả và công bằng hơn |
Tác giả: |
Shukla G. P., Ph ạm Minh Đức, Engelschalk M., Lê Minh Tuấn |
Năm: |
2011 |
|
1. Board of Taxation, A., 2007. Scoping study of small business tax compliance costs - A report to the Treasurer. Commonwealth of Australia. [Online] Available at: http://www.taxboard.-gov.au/content/reviews_and_consultations/small_business_tax_compliance_costs/scoping_study_report/downloads/small_business_tax_compliance_costs_scoping_study.pdf |
Sách, tạp chí |
Tiêu đề: |
Scoping study of small business tax compliance costs - A report to the Treasurer |
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2. Coolidge, J., Ilic, D. & Kisunko, G., 2009. Small Businesses in South Africa: who outsources tax compliance work and why? Policy Research Working Paper 4873, The World Bank. [Online] Available at:http://www.wds.worldbank.org/servlet/WDSContentServer/WDSP/IB/-2009/03/23/0001583492009-0323132017/Rendered/PDF/WPS4873.pdf |
Sách, tạp chí |
Tiêu đề: |
Policy Research Working Paper 4873, The World Bank |
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3. Eichfelder, S. & Kegels, C., 2010. Shifting of red tape? The impact of authority behavior on tax compliance costs. Working Paper No. 9-10. Brussels: Federal Planning Bureau. [Online] Available at: http://www.plan.be/-admin/uploaded/201005110835260.wp201009.pdf |
Sách, tạp chí |
Tiêu đề: |
Shifting of red tape? The impact of authority behavior on tax compliance costs |
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6. Eichfelder, S., Kegels, C., & Schorn, M., 2011. Tax compliance costs: The effect of authority behavior and taxpayer services. In IRS Research Bulletin 2010 – Proceedings of the IRS Research Conference. Washington D.C, 2011. [Online]Available at: ftp://ftp.zew.de/pub/-zewdocs/veranst_upload/1025/428_Discussion%20paper%20Sebastian%20Eichfelder.pdf |
Sách, tạp chí |
Tiêu đề: |
IRS Research Bulletin 2010 – Proceedings of the IRS Research Conference |
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7. Evans, C. Tran-Nam, B. and Jordan, B., 2002. Assessing the Potential Compliance Costs/Benefits of the Tax Value Method. Australian Tax Forum, Vol.17, No. 1, pp.33-58 |
Sách, tạp chí |
Tiêu đề: |
Australian Tax Forum |
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8. Evans, C., 2003. Studying the studies: An overview of recent research into taxation operating costs. eJournal of Tax Research, 1(1), pp.64-92. [Online]Available at: http://www.asb.-unsw.edu.au/research/publications/ejournaloftaxresearch/Documents/paper4.pdf 9. Gale, W.; Holtzblatt, J., 2002. The role of administrative issues in tax reform |
Sách, tạp chí |
Tiêu đề: |
eJournal of Tax Research |
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10. ITD, 2007. Taxation of Small and Medium Enterprises. In Background paper prepared for ITD Global Conference. Buenos Aires, Argentina, 2007. [Online]Available at:http://www.itdweb.org/smeconference/documents/itd%20global%20conference%20%20background%20paper.pdf> |
Sách, tạp chí |
Tiêu đề: |
Background paper prepared for ITD Global Conference |
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11. Kirchler, E.; Hoelzl, E. & Wahl, I., 2008. Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), pp.210-25 |
Sách, tạp chí |
Tiêu đề: |
slippery slope” framework. "Journal of Economic Psychology |
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12. Kirchler, E., 2007. The Economic Psychology of Tax Behaviour. Cambridge University Press, (Cambridge) |
Sách, tạp chí |
Tiêu đề: |
Cambridge University Press |
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13. Leventhal, G. S; Gergen, K. J.; Greenberg, M. S. & Willis, R. H. , 1980. What should be done with equity theory? In Social exchange: Advances in theory and research. New York: Plenum. pp.27-55 |
Sách, tạp chí |
Tiêu đề: |
Social exchange: Advances in theory and research |
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14. Lignier, P., 2009b. Measuring the managerial benefits of tax compliance: a fresh approach. Australian Tax Forum. [Online] Available at:http://0eprints.qut.edu.au.innopac.up.ac.za/-28033/1/c28033a.pdf |
Sách, tạp chí |
Tiêu đề: |
Measuring the managerial benefits of tax compliance: a fresh approach |
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16. McCaffery, E., 1990. The Holy Grail of Tax Simplification. Wisconsin Law Review, pp.1267-322 |
Sách, tạp chí |
Tiêu đề: |
Wisconsin Law Review |
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17. McKerchar, M., 2003. Complexity, Fairness and Compliance: A study of personal income taxpayers in Australia. Sydney: Australian Tax Research Foundation |
Sách, tạp chí |
Tiêu đề: |
Complexity, Fairness and Compliance: A study of personal income taxpayers in Australia |
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18. OECD, 2001a. Compliance Measurement – Practice Note. Prepared by the OECD Committee of Fiscal Affairs Forum on Strategic Management. OECD, Paris.[Online] Available at: http://www.oecd.org/-dataoecd/36/1/1908448.pdf 19. OECD, 2001b. Principles of Good Tax Administration. OECD, Paris |
Sách, tạp chí |
Tiêu đề: |
Compliance Measurement – Practice Note. Prepared by the OECD Committee of Fiscal Affairs Forum on Strategic Management". OECD, Paris. [Online] Available at: http://www.oecd.org/-dataoecd/36/1/1908448.pdf 19. OECD, 2001b. "Principles of Good Tax Administration |
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20. OECD, 2008. Programs to reduce the administrative burden of tax regulations in selected countries. [Online] Available at:http://www.oecd.org/tax/administration/39947998.pdf |
Sách, tạp chí |
Tiêu đề: |
Programs to reduce the administrative burden of tax regulations in selected countries |
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21. Pope, J. and Jabbar, H., 2008. Tax compliance costs of small and medium enterprises in Malaysia: policy implications. Malaysia: School of Economics and Finance Working Paper Series: no. 08:08. [Online] Available at:http://espace.library.curtin.edu.au/R?func=dbin-jumpfull&local_base=gen01era02&object-_id=20671 |
Sách, tạp chí |
Tiêu đề: |
Tax compliance costs of small and medium enterprises in Malaysia: policy implications |
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22. Pope, J.; Fayle, R. and Chen, D., 1991. The Compliance Costs of Public Companies’ Income Taxation in Australia. Sydney: Australian Tax Research Foundation |
Sách, tạp chí |
Tiêu đề: |
The Compliance Costs of Public Companies’ Income Taxation in Australia |
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23. Pope, J., 1993a. The Compliance Costs of Major Commonwealth Taxes in Australia. PhD dissertation. Curtin University of Technology |
Sách, tạp chí |
Tiêu đề: |
The Compliance Costs of Major Commonwealth Taxes in Australia |
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24. Pope, J., 1993b. The compliance costs of taxation in Australia and tax simplification: the issues. Australian Journal of Management, 18(1), pp.69-90.[Online] Available at: http://citeseerx.ist.psu.edu/-viewdoc/-download?doi=10.1.1.197.2791&rep=rep1&type=pdf |
Sách, tạp chí |
Tiêu đề: |
Australian Journal of Management |
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