Results 21 to 30 of about 219,997 (73)

Movimentação financeira: a base de uma contribuição para o INSS em substituição à folha de pagamentos [PDF]

open access: yes, 2010
Wages and labor income are taxed in Brazil at the rate of 42.5% on the average, considering payments of both employers and employees. This makes it one of highest taxed labor markets in the world. The tax burden falls mostly on firms.
Cintra, Marcos
core   +4 more sources

Do investors care about corporate tax? [PDF]

open access: yes, 2016
This paper conducts a comprehensive examination of the link between corporation tax payment and financial performance in the UK. We find no discernible link between tax rates and stock returns for the UK, no matter how tax payment is measured.
Brooks, Chris   +3 more
core   +2 more sources

Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia

open access: yes, 2021
The widespread introduction of ICTs and digitised data management systems is one of the most important developments amongst African tax administrations in recent years.
G. Mascagni, A. Mengistu, F. Woldeyes
semanticscholar   +1 more source

Moderation of tax socialization of factors affecting taxpayer compliance in the time of Covid-19

open access: yesInternational Journal of Research In Business and Social Science, 2021
The level of taxpayer compliance has decreased during the COVID-19 pandemic. The Regional Revenue Management Agency recorded that as many as 1.6 million motorized vehicles were in arrears in taxes as of September 2020.
N. Karnowati, Erna Handayani
semanticscholar   +1 more source

VPGNet: Vanishing Point Guided Network for Lane and Road Marking Detection and Recognition [PDF]

open access: yesIEEE International Conference on Computer Vision, 2017
In this paper, we propose a unified end-to-end trainable multi-task network that jointly handles lane and road marking detection and recognition that is guided by a vanishing point under adverse weather conditions.
Seokju Lee   +9 more
semanticscholar   +1 more source

Too Good to Be True: Private Placement Life Insurance Policies [PDF]

open access: yes, 2023
In this article, Calderón Gómez examines a tax avoidance scheme involving private placement life insurance policies — large policies that potentially allow wealthy taxpayers to move their traditionally tax-inefficient investments in private equity and ...
Calderón Gómez, Luís Carlos
core   +1 more source

Tax Compliance among Ghanaian SMEs: How impactful is Taxpayer Education?

open access: yes, 2021
Taxes are major sources of government revenue required to finance state machinery. However, the Ghanaian economy, recognised as an emerging market, is predominantly characterised by the informal sector and largely dominated by small and medium scale ...
S. Abina   +4 more
semanticscholar   +1 more source

THE EFFECT OF TAX SANCTIONS AND TAX AUTHORITIES SERVICES ON TAX COMPLIANCE AND TAXPAYER AWARENESS AS MODERATION VARIABLE (SURVEY ON CORPORATE TAXPAYERS DOMICILED IN TANGERANG)

open access: yes, 2021
This research examines the Effect of Tax Sanctions and Tax Authorities Service on Tax Compliance Taxpayer Awareness as Moderation Variables. The population in this study is corporate taxpayers who live in Tangerang, based on data until the end of 2018 ...
I. Kurniawan, Apollo Daito
semanticscholar   +1 more source

The Role of Taxpayer Awareness in Enhancing Vehicle Tax Compliance in Indonesia: An Attribution Theory Approach

open access: yesJournal of Tax Reform
This study explores the dynamics of taxpayer compliance with motor vehicle taxes, shedding light on the intricacies of transport taxation. Focusing on the mediating role of taxpayer awareness, the research employs a quantitative approach with Likert ...
A. P. Erasashanti   +4 more
semanticscholar   +1 more source

THE EFFECT OF TAX INFORMATION SOCIALIZATION AND TAX KNOWLEDGE ON TAXPAYER COMPLIANCE WITH TAXPAYER AWARENESS AS MEDIATION VARIABLES

open access: yes, 2021
The purpose of this study are as follows: 1) Finding empirical evidence regarding the effect of Tax Socialization on Taxpayer Awareness; 2) Finding empirical evidence regarding the effect of Tax Knowledge on Taxpayer Awareness; 3) Finding empirical ...
Hasian Purba
semanticscholar   +1 more source

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