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Mechanism and Benefits of Receiving Government Facilities in Bonded Zone for Tax and Financial Report: A Case Study

Telaah Ilmiah Akuntansi dan Perpajakan, 2023
This research aims to find out more about the mechanism and benefits of the Bonded Zone Facility. A qualitative research approach was adopted to explore the mechanism of obtaining this facility and the benefits for the manufacturing companies, involving ...
Shafa Alika Putri, Y. Prihatiningtias
semanticscholar   +1 more source

Assessment of tax reliefs in agriculture in Latvia

Economic Science for Rural Development, 2022
The development of fiscal policy requires a regular assessment of the granted tax reliefs and exemptions and their compliance with the national targets and guidelines.
Inguna Leibus   +2 more
semanticscholar   +1 more source

Country Note: Transfer Pricing and Profit Shifting Practices in a Free Trade Zone: A Case in Batam, Indonesia, Based on a Tax Court Decision

Intertax, 2020
This study discusses how the offered tax incentives through the establishment of the Batam Free Trade Zone have been overexploited by Multinational Enterprises (MNE)s’ manufacturers to minimize their tax obligation.
M. Tambunan, Womsiter Sinaga
semanticscholar   +1 more source

The Effectiveness of Tax Incentives in Increasing Investment in the Manufacturing Sector in Indonesia

Dhana
This study aims to evaluate the extent to which the tax incentive policies implemented by the Indonesian government have been able to encourage increased investment in the manufacturing sector.
Yulianti Yulianti
semanticscholar   +1 more source

Tax Evasion and Revenue Leakage in Nepal: Historical Perspective

Contemporary Social Science
This paper explores into the persistent issue of revenue leakage and tax evasion in Nepal across different historical regimes, focusing on the Shah, Rana, Panchayat, democratic, and republican eras.
D. Ghimire
semanticscholar   +1 more source

Goods and Services Tax in Uttar Pradesh: Fiscal Transformation, Revenue Performance, and Sustainability Within India's Evolving Tax Federalism

International Journal For Multidisciplinary Research
The introduction of Goods and Services Tax (GST) on 1 July 2017 marked a major shift in India’s indirect tax system. Before GST, businesses faced a confusing mix of central taxes (like excise duty and service tax) and state levies (VAT, entry tax, octroi,
Jeetendra Pal, Vivek Singh
semanticscholar   +1 more source

Assessing Zimbabwe's Tourism Sector /as A Driver Of Economic Growth: An Econometric Modelling Approach

International Journal of Business & Management Studies
Tourism plays a vital role in the economic development of both developed and developing countries, serving as a significant driver of growth. In Zimbabwe, tourism is one of the fastest-growing sectors after mining and agriculture.
Modester Dengedza   +5 more
semanticscholar   +1 more source

EMAL SƏNAYESİNDƏ YAŞIL İNVESTİSİYALARIN STİMULLAŞDIRILMASINDA VERGİ VƏ GÖMRÜK-TARİF ALƏTLƏRİNİN EFFEKTİVLİYİNİN QİYMƏTLƏNDİRİLMƏSİ

Tikintinin iqtisadiyyatı və menecment
In the modern era, global challenges related to climate change and resource constraints necessitate the acceleration of green transformation in the industrial sector, especially in the processing industry.
G.S. İmamquliyeva
semanticscholar   +1 more source

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