Results 41 to 50 of about 929,319 (303)

PENGARUH SELF ASSESSMENT SYSTEM, E-COMMERCE DAN KETERBUKAAN AKSES INFORMASI REKENING BANK TERHADAP NIAT MELAKUKAN PENGHINDARAN PAJAK

open access: yesAkuntansi Dewantara, 2019
This study aims to examine the effect of self assessment system, e-commerce, and open access to bank account information against tax avoidance intentions.The data used is primary. Multiple regression analysis is the analytical method used.
Dewi Kusuma Wardani, Nila Nurhayati
doaj   +1 more source

McCulloch at 200 [PDF]

open access: yes, 2019
March 6, 2019 marked the 200th anniversary of the Supreme Court’s issuance of its decision in McCulloch v. Maryland, upholding the constitutionality of the Second Bank of the United States, the successor to Alexander Hamilton’s national bank. McCulloch v.
Schwartz, David S.
core   +2 more sources

Penafsiran Dan Prosedur Sita Atas Harta Kekayaan Wajib Pajak Menurut Peraturan Perbankan Di Indonesia [PDF]

open access: yes, 2011
Pajak telah sangat berperan penting bagi Negara. Tapi, tidak bisa disangkal bahwa negara sering mengalami kesulitan untuk mengumpulkan itu karena jumlah besar wajib pajak yang tidak patuh dalam melakukan pembayaran pajak.
Sulistiriyanto, H. (Haryo)
core   +3 more sources

The Role of Coordination Mechanisms and Transaction Costs Promoting Sustainability Performance in Agri‐Food Supply Chains: Evidence From Ecuador

open access: yesAgribusiness, EarlyView.
ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley   +1 more source

Does big data tax administration expand bank credit loans?

open access: yesChina Journal of Accounting Research
The application of big data technology to global tax management is becoming increasingly widespread. China has been implementing increasingly mature technologies for tax governance using big data systems in recent years.
Xinwu Li, Zixi Ling, Zhe Li, Liyi Zhu
doaj   +1 more source

Tax evasion and Swiss bank deposits [PDF]

open access: yesJournal of Public Economics, 2014
Bank deposits in jurisdictions with banking secrecy constitute an eective tool to evade taxes on interest income. A recent EU reform reduces the scope for this type of tax evasion by introducing a source tax on interest income earned by EU residents in Switzerland and several other jurisdictions with banking secrecy.
openaire   +4 more sources

How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan   +3 more
wiley   +1 more source

Access to Finance and Innovation in the Canadian Food Processing

open access: yesAgribusiness, EarlyView.
ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley   +1 more source

How Does Fiscal Policy Affect Bank Credit? Evidence from China

open access: yesDiscrete Dynamics in Nature and Society, 2021
Using a set of Chinese economic data and a structural vector autoregression (SVAR) model, this paper investigates the transmission channels of fiscal policy to bank credit in China.
Huan Yan   +3 more
doaj   +1 more source

Openness, Income-Tax Progressivity, and Inflation [PDF]

open access: yes, 2006
This paper considers a model of an open economy in which the degree of income-tax progressivity influences the interaction among openness, central bank independence, and the inflation rate.
Daniels, Joseph P., VanHoose, David D.
core   +1 more source

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