Results 41 to 50 of about 219,997 (73)
¿Un mundo unipolar, multipolar o apolar? El poder estructural y las transformaciones de la sociedad internacional contemporánea. [PDF]
, 2008 Depto. de Relaciones Internacionales e Historia GlobalFac.
Sanahuja, José Antonio
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, 2020 INTRODUCTION One of the efforts to increase state revenue for development is making tax as a source of funds that comes from within the country (Agung, 2007). Increasing tax revenue will increase a country’s productivity.
P. Hardiningsih +3 more
semanticscholar +1 more source
International taxation of multinational enterprises (MNEs) [PDF]
, 2003 MNEs are likely to continue to grow because of factors such as globalisation and electronic commerce. Many countries are reforming their international tax systems in order to attract MNEs into their jurisdictions to do business within their borders and ...
Fernandez, Prafula, Pope, Jeffrey
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, 2020 The purpose of this research are to examine how much influence the understanding of taxation, tax sanctions and taxpayer awareness of tax compliance. The population in this research are the taxpayers of individual entrepreneurs in the Tangerang Region ...
Megi Triandani, A. Apollo
semanticscholar +1 more source
Tax compliance and behavioural response in South Africa: an alternative investigation [PDF]
, 2007 Taxpayer behaviour has in South Africa moved to the forefront of the investigation of revenue collection with regular tax awareness campaigns being launched by the South African Revenue Service (SARS).
Gcabo, R, Robinson, Zurika
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, 2020 This study aims to analyze the scale of the power of the tax authority, trust and the fairness of the tax system for the voluntary compliance of the individual taxpayers who have businesses.
Atik Djajanti
semanticscholar +1 more source
Study on China’s Anti-tax-avoidance of Indirect Equity Transfers in Non-resident Enterprises [PDF]
, 2012 股权转让增值收入成为境外投资者越来越重要的投资回报。非居民企业常出于避税考虑，通过预设特别股权架构进行间接股权转让，而我国税法却长期缺乏对非居民企业股权转让反避税具体规定。同时，国内外学者对此问题的理论研究尚不丰富。本文通过对此类避税安排的可行性与实例进行分析，坚定并明确反避税的应有立场、方法与规则，并借鉴国际立法与实践经验，提出完善建议，以期对未来我国非居民企业间接股权转让的反避税工作有所助益。 除引言和结语外，全文分为四章： 第一章阐述了间接股权转让的概念与实质，着重对利用“避税港”设立基地公司 ...
杨达
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The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance
Jurnal keuangan dan perbankan, 2018 Taxpayer compliance is still an interesting topic to study since the government has launched tax amnesty program. This study aims at examining the influence of tax understanding, tax awareness and tax amnesty perceptions toward taxpayers’ compliance in ...
A. Nurkhin +3 more
semanticscholar +1 more source
Tax guide for incorporating a closely held business; Studies in federal taxation 1 [PDF]
, 1969 https://egrove.olemiss.edu/aicpa_guides/1237/thumbnail ...
Garian, Harry Z.
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