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PENGARUH IMPLEMENTASI KEBIJAKAN AUDIT PENERIMAAN NEGARA BUKAN PAJAK (PNBP) TERHADAP KINERJA AUDITOR PADA PUSAT PENGEMBANGAN DAN PENATARAN GURU IPA KOTA BANDUNG

Jurnal Akuntansi dan Perpajakan, 2017
TheNon-Tax Revenue policy as an implementative rules from laws, is an policy in attempt for collection and managing mechanism of non-tax revenue. Consequently, such policy has determined various preventive and repressive rules on deviation behavior ...
Nanang Suparman
doaj   +1 more source

Investigating the Effect of Customer Concentration on Tax Avoidance, Considering Firm's Market Share [PDF]

بررسی‌های حسابداری و حسابرسی, 2018
Objective: The aim of this study is to investigate the effect of customer concentration on tax avoidance considering the firm's market share. Methods: Tax avoidance measure is the difference between legal and actual tax rates of a company.
Abbas Sheybani Tezerji, Ahmad Khodamipour, Omid Pourheidari   +2 more
doaj   +1 more source

Offshore financial activity and tax policy: evidence from a leaked data set [PDF]

Journal of Public Policy, 2016
AbstractWe assess the European Union’s (EU) most significant international tax policy. The 2005 Tax and Savings Directive obliges cooperating jurisdictions to withhold tax or report on interest income earned by entities whose beneficial owner is an EU resident.
Caruana-Galizia, Paul, Caruana-Galizia, Matthew   +1 more
openaire   +1 more source

Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková, Michiel van Dijk, Robert M'Barek, Hans van Meijl, Tomas Ratinger   +4 more
wiley   +1 more source

Exploring connections between Financial Education and the World of Work: an approach to wage taxation

Educação Matemática Debate
This paper is the result of a master's thesis and analyzes how Financial Education can help Integrated High School students understand the tax implications in their financial lives.
Tatiana Delesposte, Lauro Chagas e Sá
doaj   +1 more source

Taxes in the System of Methods of Financial Regulation of Entrepreneurial Activity in Industry

Economics, taxes & law, 2023
The subject of the study is the instruments of tax regulation of industrial enterprises in the Russian Federation. The purpose of the work is to determine the degree of effectiveness of the use of individual instruments of tax regulation of industrial enterprises on the example of the holding "Norilsk Nickel".
openaire   +1 more source

Opting for opting in? : an evaluation of the European Commission’s proposals for reforming VAT on financial services [PDF]

, 2009
This paper provides a legal and economic analysis of the European Commission’s recent proposals for reforming the application of VAT to financial services, with particular focus on their “third pillar”, under which firms would be allowed to opt-into ...
Ben Lockwood, de la Feria, Rita, Lockwood, Ben, Rita de la Feria, La Feria, Rita de   +4 more
core   +1 more source

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross, Wesley M. Zebrowski, Julia C. D. Valliant   +2 more
wiley   +1 more source

Financial development as a catalyst for tax revenue generation in Ghana: exploring the channels

Scientific African
This paper investigates the effect of financial sector development in driving tax revenue generation in Ghana, as well as the channels through which this may occur. The paper utilizes an annual time-series dataset over the period 1980 – 2021.
Kofi Kamasa, Ellen Korsah, Isaac Bonuedi, Priscilla Forson   +3 more
doaj   +1 more source

Roles of tax planning in market valuation of corporate social responsibility

Cogent Business & Management, 2018
This study aims to examine the roles of tax planning in market valuations of corporate social responsibility (CSR). Specifically, this study examines tax planning activities for their direct, mediating and moderating roles.
Tye Wei Ling, Nor Shaipah Abdul Wahab
doaj   +1 more source