Results 81 to 90 of about 3,189,553 (182)

From Bali to the Gold Coast: A Comparative Study of Digital Transformation in Tourism Taxation of Indonesia and Australia

Keunis
This quantitative study examines how digital transformation, institutional capacity, and monitoring systems drive taxpayer compliance and tourism tax performance in Bali, Indonesia, and the Gold Coast, Australia, also considering the challenges posed by ...
Fatmawati Zahroh, Ranjith Ihalanayake
doaj   +1 more source

The Impact of Recent Tax Changes on Tax Complexity and Compliance Costs: The Tax Practitioners' Perspective

, 2016
This article reports the results of an online survey of Australian tax practitioners conducted in May 2014. The purpose of the survey was to gain further insight into how tax changes impact on the role of tax practitioners in assisting their clients to ...
Evans, CC ; https://orcid.org/, Tran-Nam, B ; https://orcid.org/, Lignier, P   +2 more
core  

Other title: In the Matter of the Appeal of Lafarge Midwest / Martin Tractor Co., Inc. from an Order of the Division of Taxation on Assessment of Sales Tax : WOrder Denying the Kansas Department of Revenue's Motion for Summary Judgment; Other title: Order Denying the Kansas Department of Revenue's Motion for Summary Judgment

, 2009
application/pdf; "Docket No.
Kansas. Court of Tax Appeals.
core   +1 more source

Other title: In the Matter of the Appeal of Burch, Ian A. from an Order of the Division of Taxation on Assessment of Controlled Substances Tax : Order Granting Kansas Department of Revenue's Motion for Summary Judgment; Other title: Order Granting Kansas Department of Revenue's Motion for Summary Judgment

, 2009
application/pdf; "Docket No.
Kansas. Court of Tax Appeals.
core   +1 more source

Key Fiscal Issues and Structural Elements of State Protection in the 21st Century

Notas Económicas
The article analyzes the main components of state fiscal security amid 21st-century global challenges: market turbulence, rising debt, and external shocks.
Iaroslav Ianushevych, Tamara Hubanova
doaj   +1 more source

Impact of Knightian uncertainty on optimal government taxation and debt

Journal of Management Science and Engineering
The challenges of fiscal sustainability are often faced by most governments during the period of expansionary policies. As primary sources of fiscal revenue, tax and debt are essential for ensuring sustainable fiscal development and maintaining economic ...
Chen Fei, Renzhong Li, Luzhen Yang, Weiyin Fei, Xiaoguang Yang   +4 more
doaj   +1 more source

The Effective Tax Rate of US Firms with Permanent Deferral

, 2019
This article calculates the effective tax rate (ETR) of U.S. corporate multinationals. It takes into account the permanent deferral of corporate taxation of foreign earnings held in controlled foreign corporations designated as permanently reinvested ...
Bogenschneider, Bret
core   +1 more source

FISCAL MECHANISM OF FINANCIAL SUPPORT FOR THE TOURISM SECTOR IN CONDITIONS OF MILITARY CHALLENGES

Фінансово-кредитна діяльність: проблеми теорії та практики
The purpose of the article is to substantiate the fiscal mechanism of financial support for the tourism sector in the con-text of military challenges and to quantify its impact on the tax performance of regions.
Сергій Приліпко, Наталія Васильєва, Наталія Шевченко, Олена Хаїнська, Тереза Микицей   +4 more
doaj   +1 more source

Other title: In the Matter of the Appeal of Koss Construction Co., Inc. / Koss Materials Co., L.L.C. from an Order of the Division of Taxation on Assessment of Sales Tax : Order on Motions for Summary Judgment; Other title: Order on Motions for Summary Judgment

, 2009
application/pdf; "Docket No.
Kansas. Court of Tax Appeals.
core   +1 more source

Legal conditions for the imposition of income taxes - taxation at source and in the country of residence

Journal of Modern Science
Withholding tax collection has an undoubted advantage in that the tax is paid shortly after the income has been made available to the taxpayer (paid by the payer). Withholding tax can be treated as a kind of advance payment of income tax.
Artur Grzesiak, Tomasz Wołowiec, Piotr Waszak, Tadeusz Mędzelowski, Piotr Zientarski   +4 more
doaj   +1 more source