Results 31 to 40 of about 4,021,496 (278)
Tax Administrations’ Capacity in Preventing Tax Evasion and Tax Avoidance
SSRN Electronic Journal, 2018 We explore the role of tax administrations in the fight against inequality through data analysis of a survey consisting of 71 questions that we have designed and sent to the tax administrations of all EU Member States. The survey focuses mainly on the capacity concerning the enforcement of tax policies aiming at combating fiscal fraud and tax avoidance
Heitmüller, F., Harari, M., Meinzer, M.
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Estimating the tax capacity of goldsmiths versus physicians using the micro approach
Social Determinants of Health, 2021 Background: The aim of this study was to Estimating the tax capacity of goldsmiths versus physicians using the micro approach Method: The statistical sample included 384 selected gold dealers and physicians tax declaration since 2013 to 2019 in South ...
Amin Karkon +2 more
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Measuring the Redistributive Capacity of Tax Policies
IMF Working Papers, 2021 This paper presents a novel technique to measure and compare the redistributive capacity of observed tax (or transfer) policies. The technique is based on income distribution simulations and controls for differences in pre-tax income distributions. It assumes that the only information on the pre-tax distribution available in each country-year is the ...
Charles Vellutini, Juan Carlos Benitez
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Studying Customer Satisfaction of Mashhad Airport Customs Based on Kano and Servqual Models [PDF]
International Journal of Management, Accounting and Economics, 2017 Over the past two decades, developed countries were shadowed by moving toward service-based economics, which is recently affecting developing countries.
Abbas Sharifipour +3 more
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State Institutions and Tax Capacity
IMF Working Papers, 2019 Would better state institutions increase tax collection, or would higher tax collection help improve state institutions? In the absence of conclusive guidance from theory, this paper searches for an empirical answer to this question, using a panel ...
O. A. Akanbi
semanticscholar +1 more source
R&D tax incentives and innovation: unveiling the mechanisms behind innovation capacity
Journal of Advances in Management Research, 2022 PurposeThere is a scarcity of empirical evidence in the literature on the chain of causality involving tax incentives for Research and Development (R&D) activities and their subsequent transformation into innovation.
Cícero Eduardo Walter +3 more
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Analisis Hubungan antara Infrastruktur Jalan dan Tax Capacity: Studi Kasus Indonesia
Jurnal Ekonomi dan Pembangunan Indonesia, 2018 The study explore the relationship between road and spending infrastructure with tax capacity in Indonesia. Using stochastic frontier analysis method and tax revenue data of 34 provinces in 2011–2016, this study confirms positive relationship between ...
Dian Andriany, Riatu Mariatul Qibthiyyah
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Enhancing the capacity of tax authorities and its impact on transfer pricing activities of FDI en-terprises in Ha Noi, Ho Chi Minh, Dong Nai, and Binh Duong province of Vietnam [PDF]
Management Science Letters, 2019 This study aims at discovering the relationship between the improvement in the capacity of tax authorities and its effect on the transfer pricing activities of foreign direct investment (FDI) enterprises in four provinces/cities of Vietnam: Ha Noi, Ho ...
Hong Nhat Nguyen +3 more
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A New Approach to Measuring Tax Effort
Economies, 2019 This paper attempts to extend the theoretical and empirical methodology employed in previous literature, by proposing a utility maximization process to estimate the optimal tax revenue from a sample of 30 countries. It is shown that an optimal tax system
Basil Dalamagas +2 more
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The Tax Collection Capacity of Afghanistan: An Answer in the Light of Rampant Tax Evasion Practices [PDF]
Kardan Journal of Law, 2019 Afghanistan has taken a number of measures to combat tax evasion, however, they have not led to strengthening tax compliance in the country. This is due to the prevalence of economic crimes and the weaknesses in the state’s tax model. This article argues that these problems present the greatest hurdle in Afghanistan's quest towards a tax compliant ...
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