Results 11 to 20 of about 791,573 (313)

The potential impact of reforms to the essential parameters of the council tax [PDF]

, 2006
Council Tax was introduced in Britain in 1993 and represents a unique international property tax. There is a growing belief that it is time to reform the number and structure of council tax bands but such views have a minimal empirical base. This paper
Beaumont M. S., Convention of Scottish Local Authorities, Council of Europe, Department for Environment, Transport and the Regions, Halifax Bank of Scotland, Halifax Bank of Scotland, Hills J., House of Commons Select Committee on the Office of the Deputy Prime Minister, Jones C., Jones C., Kenway P., Loughlin J., McGreal S., Muellbauer J., National Assembly for Wales, New Policy Institute, Office of the Deputy Prime Minister, Office of the Deputy Prime Minister, Plimmer F., Plimmer F., Plimmer F., Royal Institution of Chartered Surveyors, Scottish Executive   +22 more
core   +1 more source

Do Individuals Comply on Income Not Reported by Their Employer [PDF]

, 2007
Individuals (e.g., the self-employed and those earning casual wages such as tips) with income not reported to the tax authority by a third party may be less likely to be detected evading taxes relative to the case in which their income is subject to ...
James R. Alm, John Deskins, Michael McKee   +2 more
core   +1 more source

Procedural aspect of cooperation of public authorities in issuing tax decisions

Prawo Budżetowe Państwa i Samorządu, 2020
The article is focused on cooperation of public authorities when they are issuing tax decisions in the light of Article 209 of the Tax Ordinance Act.
Ireneusz Nowak
doaj   +1 more source

Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study

Jurnal Akuntansi dan Keuangan, 2019
The aims of this research is to do relevance on taxpayer compliance attitude based on slippery slope theory. The method used in this research is an experimental method with 63 taxpayers as the samples.
I Nyoman Putra Yasa, I Putu Hendra Martadinata   +1 more
doaj   +1 more source

YADNYA SEBAGAI PEMAKNAAN LAIN ATAS NILAI WAJAR HARTA AMNESTI PAJAK [PDF]

Jurnal Akuntansi Multiparadigma, 2017
: Yadnya is as a New Meaning of Fair Value on Tax Amnesty Asset. This study aims to offer a new meaning of fair value of tax amnesty assets disclosed. Fair value of assets is as a symbol “authority” government.
I Nyoman Darmayasa
doaj   +1 more source

Determinants of Efficiency of Tax’s Collection in Oman

JABE (Journal of Accounting and Business Education), 2022
This study examines the relationship between determinants of tax efficiency (tax awareness, electronic procedures and auditing procedures) and efficiency of tax collection in Oman.
Yousuf Nasser Amur Alsarmi, Essia Ries Ahemed   +1 more
doaj   +1 more source

Impact of Taxes on Economic Growth in Tanzania [PDF]

International Journal of Management, Accounting and Economics
The purpose of the research was to ascertain how taxes affected Tanzania's economic growth. specifically looked at how Tanzania's economic development was impacted by import taxes, value-added taxes, and corporate income taxes.
Nshunju Martin, Beny Mwenda
doaj   +1 more source

Yu Kilchun’s Concept of Reform of the Tax System in the Korean Empire [PDF]

International Journal of Korean History, 2016
Yu Kilchun in “Semubu (Tax Department)” criticizes the trend of the tax system, in which the authority to impose and collect taxes had been taken away from the local magistrates and the isŏ class (composed of hyangni, local functionaries, and sŏri ...
Jinah Yang
doaj   +1 more source

Ghosting the Tax Authority: Fake Firms and Tax Fraud in Ecuador

American Economic Review: Insights, 2023
An important but poorly understood form of firm tax evasion arises from “ghost firms”—fake firms that issue fraudulent receipts so that their clients can claim false deductions. We provide a unique window into this global phenomenon using transaction-level tax data from Ecuador. Five percent of firms use ghost invoices annually.
Carrillo, Paul, Donaldson, Dave, Pomeranz, Dina, Singhal, Monica   +3 more
openaire   +2 more sources

Proposition 13 and the California Fiscal Shell Game [PDF]

, 2009
We study the effects of California’s tax and expenditure limitations, especially Proposition 13. We find that Proposition 13 was indeed effective at reducing both ad valorem property taxes per capita and total state and local taxes per capita, at least in
McCubbins, Colin H., McCubbins, Mathew D.   +1 more
core   +3 more sources