Results 321 to 330 of about 1,755,488 (383)
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SUPERIORITY OF THE VAT TO TURNOVER TAX AS AN INDIRECT TAX ON DIGITAL SERVICES
National tax journal, 2019Countries seeking to address the challenges of taxation in a digitalizing economy have proposed or enacted indirect digital services taxes (DSTs) rather than income taxes in part to attempt to avoid violating international income tax treaty obligations ...
Karl Russo
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International Journal of Sustainable Development & World Ecology, 2023
The recent COP27 has propelled nations towards achieving reduced environmental degradation. Governments are, therefore, required to develop effective policy tools to improve their environmental sustainability plans.
Samira Shayanmehr +5 more
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The recent COP27 has propelled nations towards achieving reduced environmental degradation. Governments are, therefore, required to develop effective policy tools to improve their environmental sustainability plans.
Samira Shayanmehr +5 more
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Tax Avoidance and Multinational Firm Behavior
Social Science Research Network, 2023In this chapter we review, and at times extend, the literature on multinational corporate income tax avoidance and its consequences. It is first important to note that multinational corporations pay a substantial amount of taxes, both direct and indirect.
Scott D. Dyreng, Michelle Hanlon
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Management of environmental quality, 2023
PurposeDespite the importance of tax policy in reducing energy consumption and carbon emissions, there is a dearth of research on the environmental impact of indirect taxes.
E. Ebaidalla
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PurposeDespite the importance of tax policy in reducing energy consumption and carbon emissions, there is a dearth of research on the environmental impact of indirect taxes.
E. Ebaidalla
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International journal of sociology and social policy, 2023
PurposeEven as governments worldwide take extraordinary measures and spend unprecedented amounts of their state budgets to combat COVID-19, tax compliance remains challenging.
Prianto Budi Saptono, Ismail Khozen
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PurposeEven as governments worldwide take extraordinary measures and spend unprecedented amounts of their state budgets to combat COVID-19, tax compliance remains challenging.
Prianto Budi Saptono, Ismail Khozen
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Journal of Public Economics, 1984
Abstract This paper examines some aspects of the decision to evade indirect taxes in the context of a monopolistic firm: in particular, the degree of interdependence between the tax shifting and the tax evasion decisions is analyzed both in the case of a fixed and of a variable probability of being detected.
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Abstract This paper examines some aspects of the decision to evade indirect taxes in the context of a monopolistic firm: in particular, the degree of interdependence between the tax shifting and the tax evasion decisions is analyzed both in the case of a fixed and of a variable probability of being detected.
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Indirect Tax Reform in Developing Countries: A Consumption-Neutral Approach
, 2017M. Shahe Emran and Joseph E. Stiglitz [Emran, M. S., and J. E. Stiglitz. 2005. “On Selective Indirect Tax Reform in Developing Countries.” Journal of Public Economics 89: 599–623] demonstrate that a revenue-neutral indirect tax reform, in which value ...
Haibara Takumi
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Analysis of Impact of Goods and Services Tax on Indirect Taxes of Karnataka State
The Indian Economic Journal, 2019Socio-economic development of a country depends on the effectiveness of its taxation system. Taxation policies of many countries are undergoing significant change in the winds of globalisation. To cope up with the emerging challenges of globalisation and
B. Nayaka, V. Panduranga
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