Results 11 to 20 of about 963,565 (334)
Akuntansi 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
AFRE (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
THE ROLE OF THE CORPORATE INCOME TAX IN THE STATE BUDGET REVENUES OF UKRAINE [PDF]
Baltic Journal of Economic Studies, 2017 The purpose of the article is to determine the trends of the functioning of the corporate income tax in the system of state revenue, assess its tax transformations, and determine the tax efficiency.
Olha Zamaslo
doaj +1 more source
Jurnal Ilmu Kenotariatan, 2022 Tax as a source of state revenue play an important role in the life of the state, especially in development, so taxpayers in carrying out their obligations must be given definite legal guarantees by the state.
Misbah Imam Soleh Hadi +1 more
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
On the optimal progressivity of the income tax code [PDF]
, 2004 This paper computes the optimal progressivity of the income tax code in a dynamic general equilibrium model with household heterogeneity in which uninsurable labor productivity risk gives rise to a nontrivial income and wealth distribution. A progressive
Conesa, Juan Carlos, Krueger, Dirk
core +8 more sources
Voluntary Assets and Income Declaration Scheme a Panacea to Tax Evasion in Edo State, Nigeria
Administrative and Environmental Law Review, 2023 In Edo State, taxation is a primary revenue-generating tool often used to finance most public projects. It is apt to state that most individuals residing in Edo State are into small, medium, and large-scale businesses.
Paul Atagamen Aidonojie
doaj +1 more source
Luxury tax perspectives: The evidence of the Republic of Belarus
RUDN Journal of Economics, 2023 The study is dedicated to the reasons for luxury tax implementation into the national taxation system. The purpose of the research is to study the emergence and experience of applying the luxury tax in various countries in order to determine the ...
Yury Yu. Karaleu, Polina I. Tishkovskaya
doaj +1 more source
Jurnal Aplikasi Bisnis dan Manajemen, 2022 The large number of Micro, Small and Medium Enterprises (MSMEs) that make a significant contribution to gross domestic revenue shows that MSMEs have a very vital role in the Indonesian economy.
Muhammad Afif Murtadho +2 more
doaj +1 more source