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Income Tax: Genesis of Definition and Object of Accounting
Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu, 2020 Income tax in many countries is one of the main sources of filling the public budget and levers of influence on the development of economic processes at the macro level.
G. BASHYROVA
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Jurnal 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
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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
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Labor Supply Response to the Earned Income Tax Credit
, 1995 Nada Eissa, Jeffrey B. Liebman
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Municipality and income tax [PDF]
Annual 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
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Notching R&D Investment with Corporate Income Tax Cuts in China
The American Economic Review, 2018 We study a Chinese policy that awards substantial tax cuts to firms with R&D investment over a threshold or “notch.” Quasi-experimental variation and administrative tax data show a significant increase in reported R&D that is partly driven by firms ...
Zhao Chen +3 more
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Jurnal 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
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International Journal of Business, Economics, and Social Development, 2023 Personal income tax is a tax imposed on personal tax subjects on income received or earned in one tax year and has been regulated in Law no. 36 of 2008 concerning Income Tax.
Muhtarudin Muhtarudin +4 more
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The Spanish personal income tax: facts and parametric estimates
SERIEs: Journal of the Spanish Economic Association, 2019 In this paper, we use administrative data on tax returns to characterize the distributions of before- and after-tax income, tax liabilities and tax credits in Spain for individuals and households.
Esteban García-Miralles +2 more
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Uluslararası 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
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