Transformation of Taxation and Tax Procedures in the Information Society: Theoretical Concept
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References listed on IDEAS
- William Vickrey, 1939. "Averaging of Income for Income-Tax Purposes," Journal of Political Economy, University of Chicago Press, vol. 47(3), pages 379-379.
- Bahl, Roy W. & Bird, Richard M., 2008. "Tax Policy in Developing Countries: Looking Back—and Forward," National Tax Journal, National Tax Association;National Tax Journal, vol. 61(2), pages 279-301, June.
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Cited by:
- Inna Khovrak & Dariia Vovk, 2020. "Tax Planning in the System of Accounting and Management Information Space," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 75-81, December.
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More about this item
Keywords
tax policy; tax instruments; fiscal space; digitalisation; tax compliance; tax administration; digital exclusion; tax inverting;All these keywords.
JEL classification:
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
- O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development
- O38 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Government Policy
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