Report NEP-ACC-2023-03-13

This is the archive for NEP-ACC, a report on new working papers in the area of Accounting and Auditing. Alexander Harin issued this report. It is usually issued weekly.

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Other reports in NEP-ACC

The following items were announced in this report:

• Tijmen Tuinsma & Kristof De Witte & Petr Janský & Miroslav Palanský & Vitezslav Titl, 2023. "Effects of Corporate Transparency on Tax Avoidance: Evidence from Country-by-Country Reporting," Working Papers IES 2023/04, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Feb 2023.
• Sakib, S M Nazmuz, 2021. "An Assessment Of The Impact Of Emergence And Development Of Cryptocurrencies On Business Financial Accounting And Economic Activities," OSF Preprints 6qk9m, Center for Open Science.
• Nikolai S. Milogolov & Azamat B. Berberov, 2021. "Specifics of taxation of profits upon payment of dividends [Особенности Налогообложения Прибыли При Выплате Дивидендов]," Working Papers w2022064, Russian Presidential Academy of National Economy and Public Administration.
• Azamat B. Berberov & Nikolai S. Milogolov, 2021. "Особенности Налогообложения Прибыли При Выплате Дивидендов [Среднесрочная Повестка Цифровизации Российского Государственного Управления: Анализ Показателей Ведомственных Программ Цифровой Трансформ," Working Papers w2022043, Russian Presidential Academy of National Economy and Public Administration.
• Levashenko A.D. & Koval A.A., 2021. "Impact analysis of automatic exchange of financial information in tax matters for business and natural persons [Анализ Последствий Автоматического Налогового Обмена Для Бизнеса И Физических Лиц]," Working Papers w2022065, Russian Presidential Academy of National Economy and Public Administration.
• Manon Francois & Vincent Vicard, 2023. "Tax Avoidance and the Complexity of Multinational Enterprises," Working Papers 2023-04, CEPII research center.
• Kwabena Adu-Ababio & Aliisa Koivisto & Andreya Kumwenda & Gregory Chileshe & John Mulenga & Mutemwa Mebelo & Ian Mufana & Yenda Shamabobo, 2023. "Assessing the impact of an intervention to withhold value-added tax in Zambia," WIDER Working Paper Series wp-2023-21, World Institute for Development Economic Research (UNU-WIDER).
• Jean-Marie Monnier, 2022. "Tax exile versus legitimate taxation [L'exil fiscal contre l'impôt légitime]," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-03950251, HAL.
• Francesco Menoncin & Andrea Modena, 2023. "Dynamic Tax Evasion and Growth With Heterogeneous Agents," CRC TR 224 Discussion Paper Series crctr224_2023_393, University of Bonn and University of Mannheim, Germany.