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1. Alm, J., Liu, Y., Zhang, K., (2019), Financial constraints and firm tax evasion. International Tax and Public Finance, 26 (1), New York, USA: Springer, pp. 71-102.

2. Alm, J., Melnik, M., (2012), Cross-Border Shopping and State Use Tax Liabilities: Evidence From Ebay Transactions. Public Financial Publications, 3(1), New York, USA: Springer, pp. 51-53.

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4. European Commission. (2010) The Euro as a Legal Tender.
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5. European Commission. (2017) State aid: Commission finds Luxembourg gave illegal tax benefits to Amazon worth around 250 Million.
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6. European Commission. (2018) New details on rules for e-commerce presented, including a new role for online marketplaces in the fight against tax fraud.
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7. European Commission. (2018) VAT: New details on rules for e-commerce presented, including a new role for online marketplaces in the fight against tax fraud.
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8. Gesley, J., (2018), Germany: Federal Ministry of Finance Publishes Guidance on VAT Treatment of Virtual Currencies, Global Legal Monitor,
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1. Tax Avoidance through corporate accounting: Insights for corporate tax bases. (2025). Mortenson, Jacob ; Heiser, Eric ; Love, Michael.
   In: Journal of Public Economics.
   RePEc:eee:pubeco:v:244:y:2025:i:c:s0047272725000349.

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2. Innovation incentives and corporate tax avoidance: Evidence from China. (2025). Shao, QI ; Xiang, Junyi ; Fan, Yong.
   In: Economic Analysis and Policy.
   RePEc:eee:ecanpo:v:85:y:2025:i:c:p:1216-1237.

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3. Bank cost efficiency and underground economy: The asymmetric impact of cooperative and non-cooperative banks. (2024). Barra, Cristian ; Papaccio, Anna ; Ruggiero, Nazzareno.
   In: The Journal of Economic Asymmetries.
   RePEc:eee:joecas:v:30:y:2024:i:c:s1703494924000276.

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4. Economic policy uncertainty and tax avoidance: International evidence. (2024). Ramesh, Vishnu K ; Athira, A.
   In: Emerging Markets Review.
   RePEc:eee:ememar:v:60:y:2024:i:c:s156601412400030x.

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5. Are cooperative and commercial banks equally effective in reducing the shadow economy? International evidence. (2024). Barra, Cristian ; Ruggiero, Nazzareno ; Papaccio, Anna.
   In: Economic Modelling.
   RePEc:eee:ecmode:v:138:y:2024:i:c:s026499932400141x.

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6. Does foreign direct investment affect domestic firms’ social security contributions?. (2024). Tian, Liu ; Tang, Jue ; Han, Chao ; Zhu, Pengzhou ; Feng, Jin.
   In: Journal of Asian Economics.
   RePEc:eee:asieco:v:95:y:2024:i:c:s1049007824000952.

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7. Noncompliant behaviors in general equilibrium: A survey. (2024). Ferrara, Maria ; Chiarini, Bruno ; Elisabetta, Marzano.
   In: Journal of Economic Surveys.
   RePEc:bla:jecsur:v:38:y:2024:i:3:p:931-955.

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8. Do financial constraints and corruption limit firms innovation capability? Evidence from developing economies. (2023). Sharma, Chandan ; Priya, Pragati.
   In: Managerial and Decision Economics.
   RePEc:wly:mgtdec:v:44:y:2023:i:4:p:1935-1961.

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9. Informal Entrepreneurship: An Integrative Review and Future Research Agenda. (2023). Bacq, Sophie ; Belz, Frank-Martin ; Salvi, Esther.
   In: Entrepreneurship Theory and Practice.
   RePEc:sae:entthe:v:47:y:2023:i:2:p:265-303.

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10. Credit Accessibility and Growth of Small and Medium Enterprises in Bujumbura, Burundi. (2023). Awolusi, Olawumi Dele ; Delphin, Bariko.
    In: Journal of Economics and Behavioral Studies.
    RePEc:rnd:arjebs:v:15:y:2023:i:4:p:13-36.

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11. Shrinking the shadow economy: Experimental insights into the role of financial development. (2023). Mittone, Luigi ; Goudarzi, Mostafa.
    In: Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics).
    RePEc:eee:soceco:v:107:y:2023:i:c:s2214804323001064.

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12. Reinforcing the effects of corruption and financial constraints on firm performance: Normal versus crisis period in developing economies. (2023). Sharma, Chandan ; Priya, Pragati.
    In: Economic Modelling.
    RePEc:eee:ecmode:v:127:y:2023:i:c:s0264999323002754.

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13. Do tax incentives decelerate corporate financialization? Evidence from the VAT reform in China. (2023). Li, Xing ; Shen, Guangjun.
    In: Economic Modelling.
    RePEc:eee:ecmode:v:125:y:2023:i:c:s0264999323001694.

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14. Using “responsive regulation” to reduce tax base erosion. (2022). Alm, James ; Gerbrands, Peter ; Kirchler, Erich.
    In: Regulation & Governance.
    RePEc:wly:reggov:v:16:y:2022:i:3:p:738-759.

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15. Capacity utilization under credit constraints: A firm‐level study of Latin American manufacturing. (2022). Zhang, Dengjun.
    In: International Journal of Finance & Economics.
    RePEc:wly:ijfiec:v:27:y:2022:i:1:p:1367-1386.

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16. Good governance and tax evasion: mediating effect of socioeconomic conditions. (2022). Hossain, Syed Zabid ; Uddin, Noman ; Haque, Md Shariful ; Ur, Md Harun.
    In: Asia-Pacific Journal of Regional Science.
    RePEc:spr:apjors:v:6:y:2022:i:2:d:10.1007_s41685-022-00242-x.

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17. Doing Business and Tax Evasion: Evidence from Asian Countries. (2022). Islam, Serajul ; Abdullah, Muhammad Saleh ; Ahmmed, Monir ; Ur, Md Harun ; Ahmad, Afzal.
    In: SAGE Open.
    RePEc:sae:sagope:v:12:y:2022:i:4:p:21582440221131280.

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18. Some Considerations regarding the Regulation of E-commerce Taxation and Cryptocurrency Trading. (2022). Marta, Alin-Flavius.
    In: REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT.
    RePEc:rom:rmcimn:v:23:y:2022:i:5:p:694-706.

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19. Country Portfolio and Taxation: Evidence from Japan. (2022). Gu, Junjian.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:175:y:2022:i:3:d:10.1007_s10551-020-04660-9.

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20. Tax enforcement and the intended and unintended consequences of information disclosure. (2022). Seegert, Nathan ; Konda, Laura ; Patel, Elena.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:212:y:2022:i:c:s0047272722000925.

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21. Local government consumption and firm performance: Evidence from the TPCs in China. (2022). Qi, YU ; Xie, Xiaoyi ; Yang, Shubo ; Yu, Jinliang.
    In: Journal of Asian Economics.
    RePEc:eee:asieco:v:80:y:2022:i:c:s1049007822000367.

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22. Financial development and small firms’ tax compliance in Sub-Saharan Africa. (2021). Balde, Racky.
    In: MERIT Working Papers.
    RePEc:unm:unumer:2021041.

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23. Land lease revenue windfalls and local tax policy in China. (2021). Liu, Yongzheng.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:28:y:2021:i:2:d:10.1007_s10797-020-09636-z.

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24. Does innovation capacity reduce tax evasion? Moderating effect of intellectual property rights. (2021). schneider, friedrich ; Nimer, Khalil ; Hasnaoui, Amir ; Uyar, Ali ; Bani-Mustafa, Ahmed.
    In: Technological Forecasting and Social Change.
    RePEc:eee:tefoso:v:173:y:2021:i:c:s0040162521005588.

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25. Can e-government initiatives alleviate tax evasion? The moderation effect of ICT. (2021). Shahbaz, Muhammad ; schneider, friedrich ; Nimer, Khalil ; Kuzey, Cemil ; Uyar, Ali.
    In: Technological Forecasting and Social Change.
    RePEc:eee:tefoso:v:166:y:2021:i:c:s0040162521000299.

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26. Corporate tax avoidance and government corruption: Evidence from Chinese firms. (2021). Sun, Yukun.
    In: Economic Modelling.
    RePEc:eee:ecmode:v:98:y:2021:i:c:p:13-25.

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27. The Relationship between Tax Evasion and Corruption. A Cross-country Examination. (2020). Tanasa, Simona-Maria ; Mates, Dorel ; Coca, Dan-Andrei ; Timofte, Cristina.
    In: Book chapters-LUMEN Proceedings.
    RePEc:lum:prchap:11-18.

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28. Missing social security contributions: the role of contribution rate and corporate income tax rate. (2020). Li, Xiaoxue ; Tian, Liu ; Xu, Jing.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:27:y:2020:i:6:d:10.1007_s10797-020-09613-6.

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29. Tax Compliance and Investment Incentives: Firm Responses to Accelerated Depreciation in China. (2020). Fan, Ziying ; Liu, YU.
    In: Journal of Economic Behavior & Organization.
    RePEc:eee:jeborg:v:176:y:2020:i:c:p:1-17.

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30. The Main Performance and Effectiveness Factors of Sustainable Financial Administration Reform Using Multidimensional Statistical Tools. (2019). Štefko, Robert ; Kot, Sebastian ; Rajnoha, Rastislav ; Vachal, Jan ; Dobrovi, Jan.
    In: Sustainability.
    RePEc:gam:jsusta:v:11:y:2019:i:13:p:3609-:d:244534.

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