Results 21 to 30 of about 74,678 (288)

FOREIGN CAPITAL LOSS, FOREIGN INCOME TAX CREDIT, AND DOMESTIC INCOMES / Foreign Capital Loss, Foreign Income Tax Credit, and Domestic Incomes

open access: yesUluslararası Ekonomi, İşletme ve Politika Dergisi, 2021
A taxpayer has a different interpretation about compensation for capital loss in the USA with taxable income in Indonesia from the tax authority (DGT). This compensation is related to foreign income tax credit.
Muhammad Santoso
doaj   +1 more source

Income Tax “Need to Knows” for Military Families

open access: yesEDIS
This publication discusses general information about income tax terminology, general information about income tax rules, rates, and refunds, military-specific income tax challenges, military-specific income tax regulations, five income tax planning tips
Barbara O'Neill   +2 more
doaj   +3 more sources

The underground economy in the U.S.A.: preliminary new evidence on the impact of income tax rates (and other factors) on aggregate tax evasion 1975-2008

open access: yesPSL Quarterly Review, 2014
This empirical study seeks to identify determinants of the underground economy in the U.S. in the form of aggregate federal personal income tax evasion over the period 1975-2008, with a specific focus upon the impact of higher federal income tax rates ...
Richard J. Cebula
doaj   +3 more sources

Slovenian income taxes and analysis of their tax expenditure in 2006-2010 [PDF]

open access: yesFinancial Theory and Practice, 2012
Tax expenditure analyses have been an important element in the supervision of reform processes linked to implementing different kinds of tax incentive and the management of a correct tax policy.
Maja Klun
doaj  

Penerapan Perencanaan Pajak Penghasilan pada Fa Trico Paint Factory

open access: yesBinus Business Review, 2011
The most important parts of government income comes from taxes, especially income taxes. The different point of view arises between government and tax payer.
Stefanus Ariyanto, Andrew Hartanto
doaj   +1 more source

Income Tax Issues on the Omnibus Law and Its Implications in Indonesia

open access: yesAkrual: Jurnal Akuntansi, 2021
This research has two objectives. The first objective is to analyze the issue of income tax policy based on the idea of taxation omnibus law. In 2020, Law No. 36 of 2008 concerning Income Tax was amended twice as stipulated in Law No.
Prianto Budi Saptono, Cyntia Ayudia
doaj   +1 more source

Income tax management in banks in the Republic of Serbia

open access: yesEconomic Horizons, 2019
Income tax management includes a set of activities aimed at the legal minimization of income tax liabilities. Due to the tax law flexibility and cross-country differences in income taxation, banks may be in a position to significantly reduce their tax ...
Violeta Todorovic   +2 more
doaj   +1 more source

Impact of tax competition on fiscal incomes of Kazakhstan in terms of tax competitive environment [PDF]

open access: yesE3S Web of Conferences, 2020
International tax competition requires tax reforms from all countries in the world. To meet international standards, countries use different methods to attract resources to their economies.
Shakbutova Aliya   +4 more
doaj   +1 more source

Effect of expenditures in personal income taxation on horizontal equity in Croatia [PDF]

open access: yesFinancial Theory and Practice, 2012
Tax expenditures include all reliefs and other tax procedures used for reducing or deducting the amount of tax that would otherwise have to be paid by taxpayers.
Hrvoje Simovic
doaj  

Home - About - Disclaimer - Privacy