Results 1 to 10 of about 23,285 (263)

Simulating the Effects of Personal Income Tax on Government's Tax Income and Income distribution [PDF]

open access: yesFaslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2015
In this paper, to evaluate income and distributional effects of Personal Income Tax, a hypothetical society is simulated. 12 income sources are defined that each member of society can earn income from one income source or more.
Ali Nasiri Aghdam, Ashraf Razmi
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

Research on Data Mining of Personal Income Tax in Tax Collection and Administration Audit [PDF]

open access: yesE3S Web of Conferences, 2021
In the context of the rapid development of economy and information technology, the level of tax informatization is getting higher and higher. The tax department has obtained a large amount of tax management data.
Tao Yiran
doaj   +1 more source

Personal income tax [PDF]

open access: yes, 2020
AbstractWe now shift gears. While in the last chapter we worked on the basis that the firm was taxed, but that the financiers were free from taxes, we now suppose that the financiers have to pay income tax, but that the firm is spared.
Lutz Kruschwitz, Andreas Löffler
openaire   +2 more sources

Analysis of Deposit Calculations and Reporting Personal Income Tax Uses E-Form Application on Personal Wp Registered at Kpp Tegalaga

open access: yesInternational 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
doaj   +1 more source

The effects of income tax on the unemployment rate in the United States [PDF]

open access: yesEconomic Horizons, 2023
This study investigates the correlation between state income tax and unemployment rates across the United States. Using panel data in 50 states pertaining to the period from 2006 to 2022 with different regression models, the results suggest that the ...
Tuan Viet Le, Kyle Elliott
doaj   +1 more source

LEGISLATOR’S COMMITMENT TO THE FUNDAMENTAL (SOCIAL) TAX PRINCIPLES IN THE CONTEXT OF THE DESIGN OF INCOME TAX SYSTEM IN THE REPUBLIC OF CROATIA

open access: yesZbornik Pravnog Fakulteta Sveučilišta u Rijeci, 2022
Because of its basic structural feature of adaptability to the taxpayer’s economic capacity, personal income tax is one of the basic instruments for achieving tax equity.
Valentino Kuzelj   +2 more
doaj   +1 more source

INDIVIDUAL INCOME TAX IN UKRAINE: NATIONAL AND REGIONAL DIMENSION

open access: yesФінансово-кредитні системи: перспективи розвитку., 2023
The country’s tax system plays an important role in the formation of budget revenues at all levels and is the basis of the financial and credit mechanism of state regulation of the economy.
Olesia Totska, Iryna Dmytruk
doaj   +1 more source

Critical Review Zakat as Tax Deduction (Indonesia-Malaysia Comparative Study) [PDF]

open access: yesJournal of Economics, Business & Accountancy Ventura, 2021
This idea originated from the speech of the Minister of Finance at the 2nd Annual Conference of Islamic Finance in 2017 on the management of zakat and taxes.
Eha Nugraha   +2 more
doaj   +1 more source

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 on
Richard J. Cebula
doaj   +3 more sources

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