Characteristic of Entities Subject to Corporate Tax and Structural Analysis of State Tax Revenues [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2018 Today taxes play a very important role, provide financial resources to the state budget and ensure its proper functioning. Taxes are the most important source of state income.
Tomasz Słapczyński
doaj +1 more source
Pollock, Macomber, and the Role of the Federal Courts in the Development of the Income Tax in the United States [PDF]
, 2010 Crane notes that the federal income tax is much more a lawyer\u27s tax than either the income taxes of other jurisdictions or the several nonincome federal taxes.
Crane, Charlotte
core +1 more source
POTENSI KORUPSI DALAM KEBIJAKAN VALIDASI PAJAK PENJUALAN ATAS TANAH DAN ATAU BANGUNAN
Jurnal Pembaharuan Hukum, 2017 Law No. 36 Th. 2008 Income Tax, tax objects including land transfer. A general description that maintaining self-assessment, but in fact a seller who has to pay income tax to get validation from the Tax Office.
Lilik Warsito
doaj +1 more source
Tax revenue mobilisation: Estimates of South Africa’s personal income tax gap
South African Journal of Economic and Management Sciences, 2019 Background: Tax evasion is one of the factors impeding tax revenue mobilisation. Although there are efforts to reduce non-compliance, the extent and nature thereof remain fairly unknown in many developing countries, including South Africa.
Chengetai Dare +2 more
doaj +1 more source
Small Investment, Big Difference: How an Ohio Earned Income Tax Credit Would Help Working Families [PDF]
, 2013 Gov. John Kasich has proposed major changes in Ohio's tax system, including broadening the sales tax to cover most services, cutting the sales-tax rate, slashing income taxes and giving business owners a big tax break.
David Rothstein
core
Income Inequality Measurements through Tax Data: the case of Greece [PDF]
, 2022 Panagiotis Kotsios
openalex +1 more source
Fiscal Federalism as Risk-Sharing: The Insurance Role of Redistributive Taxation [PDF]
, 2014 In addition to funding government and redistributing income, a redistributive tax-and-transfer system, and a progressive income tax in particular, provides insurance against the risk of uncertain future income.
Brooks, John R.
core +1 more source
Assessment of Tax Risks Arising from Personal Income Tax Agents
Финансы: теория и практикаPersonal income tax (PIT) is one of the budget-forming taxes in the Russian Federation, therefore, an important direction of tax planning is the assessment of risks arising from both tax agents (at the micro level) and the state represented
E. Е. Smirnova
doaj +1 more source
ANALISIS PENERAPAN PERHITUNGAN TAX PLANNING DENGAN METODE NET DAN METODE GROSS UP TERHADAP PPH BADAN
Keberlanjutan, 2018 The purpose of this study was to determine whether there is a comparison between the calculation of the net method and the tax gross-up method (income tax) body transform and minimize the tax owed.
Mahwiyah Mahwiyah
doaj +1 more source
Income Tax Reform under CTRP: A Taxing Problem [PDF]
This issue evaluates the two proposed version of the Income Tax Bill in terms of revenue generation, economic efficiency and equity. It also attempts to combine the better features of these two versions in an alternative proposal.Comprehensive Tax Reform
Manasan, Rosario G.
core