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Characteristic of Entities Subject to Corporate Tax and Structural Analysis of State Tax Revenues

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016
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   +12 more sources

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

Assessing the Personal Income Tax as a Fiscal Indicator [PDF]

open access: yesBìznes Inform, 2021
The article is aimed at examining the fiscal efficiency of personal income tax. It is proved that in order to simplify the administration of personal income tax, it is advisable to group the components of the total income of the taxpayer according to the
Hnydiuk Inna V.   +2 more
doaj   +1 more source

Comparative analysis of the effect of tax evasion through tax havens [PDF]

open access: yesOditor, 2021
By looking at the most famous tax havens today, we turn our attention to research that will show the real problems and impact of tax havens on tax evasion.
Karavelić Dejan   +4 more
doaj   +1 more source

Income Tax: Economic Essence as an Object of Accounting and Its Role in the Economy [PDF]

open access: yesОблік і фінанси, 2023
The profitable activity of enterprises has economic, fiscal, and social significance within the boundaries of an individual enterprise and the state as a whole because it directly affects the revenue part of the budget due to fluctuations in income tax ...
Mykhaylo Prodanchuk, Hanna Kovtseniuk
doaj   +1 more source

Characteristic of Entities Subject to Corporate Tax and Structural Analysis of State Tax Revenues [PDF]

open access: yesZeszyty 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

The Theoretical Aspects of the Functioning of the System of Personal Income Taxation [PDF]

open access: yesBìznes Inform, 2020
The publication outlines theoretical aspects of the system of personal income taxation and determines that individuals and the tax agent are the paramount actors in certain synergistic relations of the institutional system elements.
Martynyuk Halyna P.
doaj   +1 more source

APAKAH EKSTENSIFIKASI PAJAK, PEMERIKSAAN PAJAK, DAN SANKSI PAJAK DAPAT MENINGKATKAN PENERIMAAN PAJAK ?

open access: yesAkuntansi Dewantara, 2022
The outbreak of the Covid-19 virus has a negative impact on state tax revenue. MSMEs are the sector most affected by the pandemic by declining turnover and income. This study aims to analyze the effect of tax extensification and tax audits on income tax
dhiah putri wulandari   +1 more
doaj   +1 more source

Realisasi Penerimaan Pajak Ditinjau Dari Perspektif Pendapatan Negara

open access: yesAFRE (Accounting and Financial Review), 2020
Tax is the largest revenue of a country since it can be renewed flexibly in accordance with the developments. Tax is something that can be imposed on citizens as the reciprocity over the contra-actions made by the government, but of course the contra ...
Syska Lady Sulistyowatie   +1 more
doaj   +1 more source

On the Potential and Limitations of Few-Shot In-Context Learning to Generate Metamorphic Specifications for Tax Preparation Software [PDF]

open access: yes, 2023
Due to the ever-increasing complexity of income tax laws in the United States, the number of US taxpayers filing their taxes using tax preparation software (henceforth, tax software) continues to increase. According to the U.S. Internal Revenue Service (IRS), in FY22, nearly 50% of taxpayers filed their individual income taxes using tax software. Given
arxiv   +1 more source

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