Results 11 to 20 of about 154,457 (306)

Variation in blood pressure readings with mercury sphygmomanometer and automated device and to identify its impact on routine clinical practice: A comparative study

open access: yesNational Journal of Physiology, Pharmacy and Pharmacology, 2019
Background: Accurate measurement of blood pressure (BP) is helpful and inevitable for clinical diagnosis. Mercury sphygmomanometer is a gold standard non-invasive BP measurement instrument.
Pradnya A Gokhale   +4 more
doaj   +1 more source

The Income tax source in Iraqi tax Legislation A comparative study [PDF]

open access: yesالرافدین للحقوق, 2011
The system of funds is one of the most important legal centres that lead to disputes of laws because money is the result of work and humanitarian efforts to all human beings wherever they are and repeated every day.The income tax source is the item ...
Abd Al Basit Ali Al Zobaidi
doaj   +1 more source

Tax administration, trust in tax authorities, and personal income tax compliance: Evidence from Nigeria [PDF]

open access: yesPublic and Municipal Finance, 2023
Developing countries are characterized by a low level of tax compliance arising from weaknesses in tax administration and trust deficits. This poses a critical challenge toward the attainment of developmental goals.
Tajudeen John Ayoola   +4 more
doaj   +1 more source

Income tax buyouts and income tax evasion [PDF]

open access: yesInternational Tax and Public Finance, 2014
A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in exchange for a lump-sum payment. While previous contributions have focussed on labour supply, we consider the interaction with tax evasion and show that a buyout can increase expected tax revenues.
openaire   +4 more sources

PENGARUH UNDANG-UNDANG NOMOR 7 TAHUN 1983 TENTANG PAJAK PENGHASILAN SEBAGAIMANA TELAH DIUBAH TERAKHIR DENGAN UNDANG-UNDANG NOMOR 36 TAHUN 2008 TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK (DJP) JAWA TIMUR I

open access: yesJurnal Ekonomi dan Bisnis Airlangga, 2020
Tax Laws changes made Direktorat Jenderal Pajak (DJP) in order to create Tax Laws that allows taxpayers to carry out their tax obligations and in accordance with the state of today's dynamic economy. One of the Tax Laws amended is Income Tax Law seen
FARISKA SEPTARINA RAJIANTO
doaj   +1 more source

從數位經濟下逃漏稅手法 論防制洗錢之對策 On the Countermeasures of Preventing Money Laundering from the Method of Tax Evasion Under the Digital Economy

open access: yes交大法學評論, 2023
因為資訊與通信科技(Information and Communication Technology)突破 式的發展,促成了數位經濟的實現,數位經濟除在商業模式展現其多元化之面貌外,更在支付方法上提供多樣化的選擇,除傳統的線上轉帳、提款機轉帳、信用卡付款外,新型態例如超商條碼、超商代碼、超連結提供QR 碼、虛擬貨幣交易等,一個洗錢計畫通常會附帶逃漏稅捐的結果。 本文首先分析洗錢行為與逃漏稅行為的共通性要素與常見的洗錢判斷指 標,接續從實務角度觀察常見之稅務犯罪態樣 ...
梁建道 Ching-Tyo Liang
doaj  

Analisis Pajak Penghasilan Bagi Wajib Pajak Badan Usaha Kecil- Menengah Di Indonesia

open access: yesBinus Business Review, 2012
Income Tax on Small and Medium Enterprises (SMEs) has been amended in the Tax Law number 36 of 2008 concerning Income tax (the latest Income Tax Act). In the the latest Income Tax Act, tax rate for small and medium business entity with gross circulation ...
Fany Inasius
doaj   +1 more source

PENGARUH EKSTENSIFIKASI PAJAK, INTENSIFIKASI PAJAK, KENAIKAN PTKP, DAN TAX HOLIDAY TERHADAP PENERIMAAN PAJAK ORANG PRIBADI DI JAKARTA BARAT

open access: yesJurnal Akuntansi, 2017
The purpose of research is to determine the influence of tax extensification, tax intensification, non-taxable income increases, and tax holiday to individual tax income.
Ngadiman Ngadiman, Felicia Felicia
doaj   +1 more source

Municipality and income tax [PDF]

open access: yesAnnual Center Review, 2017
This article is a brief insight into the issue of income tax and its relation to the municipalities. Firstly, the Authors present some basic information about the income tax and the new Act on the Income Tax. Further, budgets of municipalities are described, where attention is focused especially on the revenues of municipalities from the income tax ...
Chábová Nikola, Kubenková Kateřina
openaire   +2 more sources

MEASUREMENT OF TAX PROGRESSIVITY IN PAKISTAN BASED ON MACRO DATA

open access: yesPakistan Journal of Applied Economics, 2022
This study generalises the tax progressivity index given in Kakinaka and Pereira (2006), which is unlike the traditional measures of tax progressivity that rely on the idea of the Lorenz curve, Gini coefficient, tax burdens and income distributions, can ...
Ayesha NAZ, Eatzaz AHMAD
doaj  

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