Tax Guidance Documents and Developing Taxation Knowledge / الأدلة الإرشادية ودورها في تطوير المعرفة الضريبية

Alm, J. (2019). Tax Compliance and Administration. Taylor & Francis Co, P 28. Retrieved from https://www.taylorfrancis.com/chapters/edit/10.4324/978131509316130/tax-compliance-administration-james-alm

Bag, S. (2021). Role of institutional pressures and resources in the adoption of big data analytics powered artificial intelligence, sustainable manufacturing practices, and circular economy capabilities. ScienceDirect, PP 120-420. Retrieved from https://www.sciencedirect.com/science/article/abs/pii/S0040162520312464

Bell, J., & Waters, S. (2018). Ebook: doing your research project: a guide for first-time researchers. PP 60-95 McGraw-Hill Education (UK).

Bird, R. M. (2018). Fiscal decentralization and decentralizing tax administration: different questions, different answers. BRILL, PP 190-210. Retrieved from https://brill.com/display/book/edcoll/9789004340954/B9789004340954_013.xml

Cauble, E. (2018). Superficial Proxies for Simplicity in Tax Law.. U. Rich. L. Rev., PP 53, 329.

Chen, Grimshaw, S., & Myles, G. (2017). Testing and implementing digital tax administration. Digital revolutions in public finance., P 363.

Chindengwike, J., & Kira, A. (2022). The Effect of Tax Rate on Taxpayers' Voluntary Compliance in Tanzania. Universal Journal of Accounting and Finance., 5(10), PP 889-896.

Chiu, T. K. (2020). Sustainable Curriculum Planning for Artificial Intelligence Education: A Self-Determination Theory Perspective. midi, PP 324-361. Retrieved from https://www.mdpi.com/2071-1050/12/14/5568

Edy, T. I. (2022). Analysis of the Compliance Level of Micro, Small, and Medium Enterprises Taxpayers after the implementation of Government Regulation Number 23 of 2018. Economics and Business,P54. Retrieved from

https://jurnal.kdi.or.id/index.php/eb/article/view/203

Engin, Z., & Treleaven, P. (2019). Algorithmic government: Automating public services and supporting civil servants in using data science technologies. The Computer Journal., 62(3), PP 448-460.

Gribnau, H., & Dusarduijn, S. (2021). Principles-based tax drafting and friends. On rules, standards, fictions, and legal principles. Contemporary issues in tax research., 4, PP 165-206.

Güzel, S. A. (2019). The effect of the variables of tax justice perception and trust in government on tax compliance. Elsevier, PP 80-86. Retrieved from:

https://www.sciencedirect.com/science/article/abs/pii/S2214804318301721

IRS. (2023). SOI Tax Stats - IRS Data Book. PP 30-51, Retrieved from

https://www.irs.gov/statistics/soi-tax-stats-irs-data-book

Jiang, X. (2020). Edge-cloud computing and artificial intelligence in the Internet of medical things: architecture, technology, and application. IEEE, PP 234-254. Retrieved from https://ieeexplore.ieee.org/abstract/document/9099795/

KRAJCER, & A., M. (2017). Final Regulations Further Expand the R&D Tax Credit for Software Development. Journal of Taxation & Regulation of Financial Institutions., PP37-42.Retrievedfrom https://web.s.ebscohost.com/abstract?direct=true&profile=ehost&scope=site&a

Morton, E. F., & Curran, M. F. (2022). Technical and legal aspects of tax debt collection and cryptocurrencies. Informit, PP 1-26. Retrieved from

https://search.informit.org/doi/abs/10.3316/informit.20220526067654

Mpofu, F. (2022). Green Taxes in Africa: opportunities and challenges for environmental protection, sustainability, and the attainment of sustainable development goals. Sustainability, 16(14), P 10239.

Muhammad, I., Mohd Hasnu, N., & Ekins, P. (2021). Empirical research of public acceptance on environmental tax: A systematic literature review. Environments, 8(10), P 109.

Müller, M. (2021). A Review Of How Behavioural Insights Have Been Applied To Tax-Related Policy And Field Experiments In The European Union. Ekonomski pregled., 6(72), PP 799-825.

NGUYEN, & Du'o'ng, T. T. (2020). Determinants Influencing Tax Compliance. The Journal of Asian Finance, PP 67-73. Retrieved from

https://koreascience.kr/article/JAKO202014862060697.page

Nsubuga, L., Sai, F., & Naatu, F. (2017). Public awareness of tax reforms in Ghana: Implication for tax evasion in the Wa Municipality. International Journal of Business, Humanities and Technology., 2(7), PP 63-71.

Pope, T., Dalton, G., & Tetlow, G. (2020). The Coronavirus Job. Institute of Government UK,PP133.Retrievedfromhttps://scholar.google.com/scholar?hl=en&as_sdt=0%2C5&q=In+2020%2C+the

Blaufus, K., Chirvi, M., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2020). Tax Misperception and its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model. European Accounting Review, PP 111-144.

Gale, W. G., & Samwick, A. A. (2014). Effects of Income Tax Changes on Economic Growth. Economic Studies at Brooking, PP 3-12.

Galle, B. D., & Shay, S. E. (2023). Admin Law and the Crisis of Tax Administration. North Carolina Law, PP 12-67.

Hastings, J. S., & Skimmyhorn, B. C. (2013). FINANCIAL LITERACY, FINANCIAL EDUCATION AND ECONOMIC OUTCOMES. Annu Rev Econom., PP 347-373.

Hoppe, T., Schanz, D., & Sureth-Sloane, S. S. (2023). The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. European Accounting Review, PP 3-36.

Kay Blaufus, M. C.-P.-S. (2020). Tax Misperception and Its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model. Forthcoming at European Accounting Review, PP 1-37.

Salazar, A. L., Soto, R. C., & Mosqueda, R. E. (2012). The Impact of Financial Decisions and Strategy on Small Business Competitiveness. Global Journal of Business Research, PP 93-103.

Scarcella, L. (2019). Tax compliance and privacy rights in profiling and automated decision making. Internet Policy Review, P 14.

THE IMF, O. U. (2015). Options for Low-Income Countries' Effective and Efficient Use of Tax Incentives for Investment, P 7.

van den Boogaard, V., Prichard, W., Beach, R., & Mohiuddin, F. (2022). Enabling tax bargaining: Supporting more meaningful tax transparency and taxpayer engagement in Ghana and Sierra Leone. Development Policy Review., 1(40), P 12543.

Akram, M. S. (2019). Exploring the interrelationships between technological predictors and behavioral mediators in online tax filing: The moderating role of perceived risk. ScienceDirect,PP237-251.Retrievedfrom https://www.sciencedirect.com/science/article/abs/pii/S0740624X18301229

Alm, J. (2019). WHAT MOTIVATES TAX COMPLIANCE? WILEY Online Library, PP 353-388. Retrieved from https://onlinelibrary.wiley.com/doi/abs/10.1111/joes.12272

Al-Ttaffi, L. H. (2020). The Influence of Tax Knowledge on Tax Compliance Behaviour. Journal of Business Management and Accounting, PP 15-30. Retrieved from https://e-journal.uum.edu.my/index.php/jbma/article/view/12086

Anesa, M. (2019). The legitimation of corporate tax minimization. ScienceDirect, PP 17-39.Retrievedfromhttps://www.sciencedirect.com/science/article/abs/pii/S0361368218305373

Benkraiem, R. (2022). Corporate tax avoidance, economic policy uncertainty, and the value of excess cash: International evidence. ScienceDirect, PP 105-132. Retrieved from https://www.sciencedirect.com/science/article/abs/pii/S0264999321003278

Cosbey, A. (2019). Developing Guidance for Implementing Border Carbon Adjustments: Lessons, Cautions, and Research Needs from the Literature. University of Chicago Press Journals, PP 142-154. Retrieved from

https://www.journals.uchicago.edu/doi/full/10.1093/reep/rey020

Eddine, J. (2021). The Impact of Tax Revenues and Domestic Investments on Economic. MPRA, PP 108-154. Retrieved from https://mpra.ub.uni-muenchen.de/108387/

Enachescu, J. (2019). The role of emotions in tax compliance behavior: A mixed-methods approach.ScienceDirect,PP102-194.Retrievedfrom https://www.sciencedirect.com/science/article/abs/pii/S0167487018306445

Fauziati. (2023). The Impact of Tax Knowledge on Tax Compliance Case Study in Kota Padang, Indonesia. Journal of Advanced Research in Business and Management Studies,PP22-30.Retrievedfrom https://www.akademiabaru.com/submit/index.php/arbms/article/view/1183

Ghazouani, A. (2020). Exploring the Role of Carbon Taxation Policies on CO2 Emissions: Contextual Evidence from Tax Implementation and Non-Implementation European Countries. mpdi, PP 47-52. Retrieved from

https://www.mdpi.com/2071-1050/12/20/8680

Güzel, S. A. (2019). The effect of the variables of tax justice perception and trust in government on tax compliance:. ScienceDirect, PP 80-86. Retrieved from

https://www.sciencedirect.com/science/article/abs/pii/S2214804318301721

He, X. (2023). The impact of environmental tax laws on heavy-polluting enterprise ESG performance: A stakeholder behavior perspective. ScienceDirect, PP 118-132. Retrieved fromhttps://www.sciencedirect.com/science/article/abs/pii/S030147972301366X

Hoseini, M. (2019). Demographic characteristics of the board of directors’ structure and tax avoidance: Evidence from Tehran Stock Exchange. emerals insight, PP 93-112. Retrievedfromhttps://www.emerald.com/insight/search?q=Mohammadreza%20Hoseini

Kogler, C. (2022). Information processing in tax decisions: a MouselabWEB study on the deterrence model of income tax evasion. WILEY Online Library, PP 22-72. Retrieved from https://onlinelibrary.wiley.com/doi/full/10.1002/bdm.2272

Korostelkina, I. (2020). Models of tax relations: improving the tax culture and discipline of taxpayers in the interests of sustainable development. Web of Conferences, PP 62-80 .Retrieved from

https://www.e3sconferences.org/articles/e3sconf/abs/2020/19/e3sconf_btses2020_06014/e3sconf_btses2020_06014.html

Korostelkina, I. (2020). Models of tax relations: improving the tax culture and discipline of taxpayers in the interests of sustainable development. e3s Science, P 13. Retrieved from https://www.e3sconferences.org/articles/e3sconf/abs/2020/19/e3sconf_btses2020_06014/e3sconf_btses2020_06014.html

Liu, Z. (2021). Emission reduction decision of agricultural supply chain considering carbon tax and investment cooperation. ScienceDirect, PP 126-305. Retrieved from https://www.sciencedirect.com/science/article/abs/pii/S0959652621005254

Neuman, S. S. (2020). Assessing Tax Risk: Practitioner Perspectives†. WILEY Online Library,PP1788-1827. Retrieved from

https://onlinelibrary.wiley.com/doi/abs/10.1111/1911-3846.12556

Night, S. (2020). The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance. emeraldinsight,PP25-30.Retrievedfrom https://www.emerald.com/insight/content/doi/10.1108/JEFAS-07-2018-0066/full/html

Oats, L. (2019). Corporate tax avoidance: is tax transparency the solution? Taylor & FrancisOnline,PP565-583. Retrieved from

https://www.tandfonline.com/doi/full/10.1080/00014788.2019.1611726

Skliar, L. (2023). Transnational Capitalist Class. SPRINGER LINK, PP 43-78. Retrieved from https://link.springer.com/referenceworkentry/10.1007/978-3-030-66252-3_2761

Taing, H. B. (2020). Determinants of Tax Compliance Intention: Focus on the Theory of Planned Behavior. Taylor & Francis Online, PP 62-73. Retrieved from https://www.tandfonline.com/doi/abs/10.1080/01900692.2020.1728313

Thorpe, D. (2023). Investigating the Source of Claims with the Importance of BIM Application on Reducing Construction Disputable Claims in KSA. mpdi, PP 1280-1321. Retrieved from https://www.mdpi.com/2075-5309/13/9/2219

Wang, M. (2019). Will carbon tax affect the strategy and performance of low-carbon technology sharing between enterprises? ScienceDiect, PP 724-737. Retrieved from https://www.sciencedirect.com/science/article/abs/pii/S0959652618333547

Zarif, A. (2022). THE IMPACT OF TAXATION ON ECONOMIC GROWTH: A SOCIO-ECONOMIC PERSPECTIVE. International Journal of Economics, PP 341-347. Retrieved from https://iqtisodiyot.tsue.uz/journal/index.php/iit/article/view/124