Tax Documentation

Tax Documentation is a systematic record-keeping requirement within tax procedure that distinguishes itself from other compliance mechanisms by formally evidencing the factual and legal basis of tax positions, transactions, and reporting obligations for enforcement, audit, and dispute resolution purposes.

108

Publications

4.6K

Citations

218

Authors

107

Institutions

Publications per year

2017–2026

Parents

Tax Procedure

Children

Basis DocumentationCorporate Tax DocumentationCross-border Tax DocumentationDocumentation For CreditsDocumentation For DeductionsIndividual Tax DocumentationPayroll Tax DocumentationTax Administration RecordsTax Compliance DocumentationTax Disclosure Statements

Publications

108

An analysis of norm processes in tax compliance

Michael Wenzel · Journal of Economic Psychology · 2003 · 461 citations

Law, Public Finance, Tax Law +13

The adoption of electronic tax filing systems: an empirical study

Yi‐Shun Wang · Government Information Quarterly · 2003 · 286 citations

Law, Accounting, Information Systems +12

The taxman tools up: An event history study of the introduction of the personal income tax

Toke Aidt, Peter Sandholt Jensen · Journal of Public Economics · 2008 · 210 citations

Public Affairs, Economics, Public Finance +13

An empirical study on the impact of quality antecedents on tax payers' acceptance of Internet tax-filing systems

I‐Chiu Chang, Yi‐Chang Li, Won-Fu Hung et al. · Government Information Quarterly · 2005 · 196 citations · Full text

Law, Accountancy, Accounting +17

Impact of quality antecedents on taxpayer satisfaction with online tax-filing systems—An empirical study

Ching‐Wen Chen · Information & Management · 2010 · 154 citations

Law, Accounting, Information Systems +17

1–5 of 108

Authors

218

JS
Joel Slemrod
University of Michigan, United States
5 publications · 159 citations
5
h-index
BG
Bruno Gabetta
Indena (Italy), Italy
3 publications · 97 citations
3
h-index
SK
Steven Klepper
Carnegie Mellon University, United States
3 publications · 295 citations
3
h-index
GA
Giovanni Appendino
Università degli Studi del Piemonte Orientale “Amedeo Avogadro”, Italy
3 publications · 97 citations
3
h-index
DS
Daniel S. Nagin
Carnegie Mellon University, United States
3 publications · 295 citations
3
h-index

1–5 of 218

Institutions

107

1–8 of 107

Venues

SSRN Electronic Journal
Repository · 10 publications · 300 citations
10
h-index
Journal of Public Economics
5 publications · 345 citations
5
h-index
Journal of the American Taxation Association
5 publications · 154 citations
5
h-index
Journal of Natural Products
5 publications · 132 citations
5
h-index
National Tax Journal
NTJ · 4 publications · 203 citations
4
h-index

1–5