Results 71 to 80 of about 3,189,553 (182)
Public health restrictions during the COVID-19 pandemic and the impact on international tax evasion
International Review of Economics & FinanceThe COVID-19 pandemic provides a natural experiment to examine how institutional capacity mediates tax evasion during economic shocks. Utilizing comprehensive data covering the period 2015–2020, with 9996 observations across 191 source and 38 OECD host ...
David M. Kemme +2 more
doaj +1 more source
Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes
, 2010 A firm's deferred tax position can affect its incentives to lobby for or against tax reform, as well as how the firm is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.
Rao, Nirupama +5 more
core
Capacity to Mobilize Tax Revenues in Benin: Effect of Tax Fraud [PDF]
Finanţe: Provocările viitoruluiThe idea for the individual not to contribute to the mobilization of funds for the establishment of public goods comes from various attitudes. Among which, we capture that of the behavior of tax evasion.
OBASSA Adechola Damaris Electre +1 more
doaj
, 2019 Focusing on the discretionary power to amend an assessment at any time where the Commissioner is “of the opinion there has been fraud or evasion”, this article argues that the increasingly prevalent practice in the Federal Court of summarily dismissing ...
Azzi, John (R16318)
core
Table 1: Location, institution type, focal science and number of participants interviewed in each capacity ...
Centre for Capacity Research
core +1 more source
Theoretical approaches to the determination of tax potential
Хабаршысы. Экономика сериясы, 2019 Tax capacity is one of the most important economic categories of tax planning process. It allows to fairly assess revenue opportunities of the budget, region’s security with own financial resources.
Ж. Казбекова +1 more
doaj
Building Tax Capacity for Growth and Development
Departmental PapersTax capacity is fundamental to state-building and sustainable development. Achieving a tax-to-GDP ratio of at least 15 percent—endorsed by the UN’s Compromiso de Sevilla—is critical for institutional strength, financial market depth, and economic growth.
Katherine Baer +9 more
openaire +1 more source
When It Rains It Pours: Political Determinants of Inflation Crises in Civil War
The Korean Journal of International StudiesThis article examines how the political and institutional conditions of countries engaged in civil war affect the occurrence of inflation crises. I argue that a government’s inability to raise and collect taxes increases the likelihood of an inflation ...
doaj +1 more source
STATE REGULATION OF TAX STIMULATION FOR INNOVATIVE ACTIVITIES OF ENTERPRISES
Фінансово-кредитна діяльність: проблеми теорії та практики, 2018 There are modeling the implications of introducing tax incentives for innovative enterprises. The appropriateness of tax incentives for innovation at the expense of incremental tax credit on corporate profit tax has been confirmed.
V. M. Tyschenko +2 more
doaj +1 more source
JASF (Journal of Accounting and Strategic Finance)Purpose: This study aims to compare the design, implementation mechanisms, and policy objectives of post-disaster tax incentives in Indonesia, the Philippines, and the United States, while examining how differences in fiscal capacity, institutional ...
Kaca Dian Meila, Astari Dianty
doaj +1 more source