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Tax Administration and Tax Systems [PDF]
SSRN Electronic Journal, 2015 This is a review of the so-called "Optimal tax systems" approach to the econòmic analysis of taxation. This approach acknowledges the bunch of instruments the public sector has to collect revenues, but also the multiple responses of taxpayers to them.
Slemrod, Joel
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The Role of Financial Inclusion on Economic Growth in Sub Saharan African (SSA) Region [PDF]
Athens Journal of Business & Economics, 2022 Recently, financial inclusion through improved access within SSA region has increased and at a faster rate compared to other regions. By estimating panel data on 45 countries between 2004 and 2017, using Generalized Method of Moments (GMM) method, this ...
Masoud Mohammed Albiman +1 more
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Polish-English Terminology of Tari Law as a Challenge for an ESP Translator [PDF]
Language, Culture, Politics, 2022 This study attempts to examine the following phenomena: translator's experience and linguistic competence (their hierarchy) in the process of translating specialistic texts in the field of tariff law as well as the equivalence of translations in the ...
Monika Dyńska
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Optimal Tax Administration [PDF]
IMF Working Papers, 2017 Abstract This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the development of a summary measure of the impact of administrative interventions—the “enforcement elasticity
Michael Keen, Joel Slemrod
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Quality of E-Tax System and Tax Compliance Intention: The Mediating Role of User Satisfaction
Informatics, 2023 The effectiveness of the e-tax system in encouraging tax compliance has been largely unexplored. Thus, the current study aims to examine the interrelationship between technological predictors in explaining tax compliance intention among certified tax ...
Prianto Budi Saptono +8 more
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Effect of the production site on stable isotopes of ethanol in fruit spirits
Talanta Open, 2022 Stable isotope ratio analyzes are powerful analytical methods that can be used to check the authenticity of alcoholic beverages and to detect any adulteration.
Ildikó Gherghely +4 more
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Safety & Fire Technology, 2022 Aim: This article attempts to present the issues related to the strengthening of chemical, ecological and environmental safety as an essential component of the safety of citizens and the activities of public authorities, on the example of the activities ...
Andrzej Puka, Krzysztof Cygańczuk
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Technical Notes and Manuals, 2020 This technical note and manual (TNM) addresses the following questions: What is a business continuity plan (BCP) and what are its main components? What are a BCP’s key design considerations for an epidemic? What are the organizational and management arrangements for a BCP? How does a BCP maintain a tax agency’s critical functions during an epidemic?
John Brondolo +2 more
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Application of digital tools to enhance tax administration processes [PDF]
SHS Web of Conferences, 2021 The article discusses approaches to organizing the process of tax administration, reveals the problems and prospects of tax administration through the use of digital tools.
Ripol-Saragosi Lyudmila +1 more
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International Journal of Public Finance, 2021 In this study, the relationship between the direct and indirect taxes and economic growth between the years 2006-2018 including the provinces in Turkey was investigated by panel data analysis.
Ersin Nail Sağdıç, Duygu Aydın
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