Bank transactions: pathway to the single tax ideal A modern tax technology;the Brazilian experience with a bank transactions tax (1993-2007) [PDF]
Globalization is eroding the efficiency of conventional taxes, such as VAT´s (value added taxes). Meanwhile, a new form of taxation, levied on bank transactions, was successfully used in Brazil (1993-2007).
Cintra, Marcos
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The Effect of Tax Knowledge, Self Assessment System, and Tax Awareness on Taxpayer Compliance
This research was conducted to examine the influence of tax knowledge, self assessment system and tax awareness on taxpayer compliance in Banda Aceh City.
Yossi Diantimala Asrinanda
semanticscholar +1 more source
Taxation for the 21st Century: The Automated Payment Transaction (APT) Tax [PDF]
This paper examines the desirability and feasibility of replacing the present system of personal and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive revenue neutral Automated ...
Edgar L. Feige
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Tax guide for incorporating a closely held business; Studies in federal taxation 1 [PDF]
https://egrove.olemiss.edu/aicpa_guides/1238/thumbnail ...
Steinman, Ralph
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This research aimed to get empirical evidence about the influence of awareness, moral obligation, access tax, quality of service, and tax penalties on taxpayer compliance in paying motor vehicle tax in Banyumas district.
L. Yunianti +3 more
semanticscholar +1 more source
Tax competition and its implications for Southern Africa [PDF]
Bibliography: leaves 304-346.The purpose of this study was to evaluate the implications of tax competition with specific reference to commodity and capital income taxation.
Robinson, Zurika Clausen
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Offshore financial centers [PDF]
Ein Auslandssteuerparadies ist ein Staat oder örtlich begrenzter, mit Sonderregelungen ausgestatteter Bereich eines Staates, der sich in einem offenen Markt um das Geschäft des „beweglichen Kapitals“ bewirbt und dabei üblicher Weise attraktive ...
Eickmeyer, Lidiya
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Imposto global : da Taxa Tobin ao imposto patrimonial líquido [PDF]
Dissertação (mestrado)—Universidade de Brasília, Faculdade de Direito, Programa de Pós-Graduação em Direito, 2019.A temática do imposto global atravessa gerações, desde a década de 1970, embalada pela inovadora proposta da Taxa Tobin.
Albuquerque, Fabrício Sarmanho de
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O intercâmbio comunitário de informação tributária: nova disciplina normativa e estado actual da prática administrativa nos Estados-Membros. Uma proposta de enquadramento constitucional [PDF]
This doctoral thesis contends that the Community exchange of tax information is an unquestionable means to reach important aims concerning not only the Community itself but also the Member States.
Batista de Oliveira, Maria Odete
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Fatal indifference : the G8, Africa and global health [PDF]
Published in South Africa by UCT ...
Labonte, Ronald +3 more
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