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Tax reforms, civil conflicts and tax revenue performance in Burundi
Scientific African, 2021 This study examines how tax performance is associated with tax reforms and civil conflicts in Burundi. The results from a regression analysis on a tax equation indicate that total tax revenue, international trade taxes and income taxes, are not ...
Arcade Ndoricimpa
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THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF CONFLICT MANAGEMENT STUDIES IN TAX LEGAL RELATIONS [PDF]
Journal of International Legal Communication, 2021 This paper discusses the problems of conflicts that may be from time to time initiated and settled in the field tax legal relations. The emphasis is placed on the suggestion that the evolution of scientific concepts of conflict is based on the ...
Larysa V. Chaika, Viktoriia V. Chaika
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Investigating Different Actors’ Perceptions of Information Technology (IT) in the Taxation System through Structuration Theory Approach [PDF]
جامعه شناسی کاربردی, 2022 Introduction:“Tax system reform plan” is one of the basic parts of socio-economic development strategies in Iran. This reform is based on a comprehensive program for developing and deploying new Information Technology (IT) and improving the efficiency of
Mohamad Tavakol +1 more
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Competitio, 2021 : The corporate tax system is easy to manipulate in modern economies, with high explicit and implicit costs of maintaining it. Attempts to reform it have been unsuccessful, with aggressive tax planning and tax evasion gaining ground at the international ...
László Török
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Governance: A Source to Increase Tax Revenue in Pakistan
Complexity, 2021 Improved governance in any economy indicates government stability, secured law and order, and minimum internal and external conflicts. A higher level of governance may demonstrate the healthy performance of economic activities and tax revenue collection.
Muhammad Shahid Hassan +4 more
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Corporate tax aggressiveness: evidence unresolved agency problem captured by theory agency type 3
Cogent Business & Management, 2023 This study examines corporate tax aggressiveness captured by agency problem type 3. The results show that there are negative relations between corporate governance and tax aggressiveness.
Bani Alkausar +3 more
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PREDICTION OF COOPERATIVE TAX AVOIDANCE AND FINANCIAL STRATEGY
International Journal of Business, Economics, and Social Development, 2023 One of the problems faced by cooperative managers is related to tax compliance, on the other hand, it is related to the ability to increase cooperative surplus that can be used for reinvestment, dividends, and other social funds.
Sugiyanto Sugiyanto, Lely Savitri Dewi
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Tax Revenue Mobilization in Conflict-Affected Developing Countries [PDF]
SSRN Electronic Journal, 2016 AbstractHow does conflict affect tax revenue mobilization? This paper uses a newly updated dataset to explore longitudinal trends of tax revenue mobilization prior to, during and after conflict periods in a selection of conflict‐affected states since 1980.
van den Boogaard, Vanessa +3 more
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Tax morale and fairness in conflict an experiment [PDF]
Journal of Economic Psychology, 2019 Arguably, for many citizens the perceived expected disutility from sanctions is smaller than the monetary gain from tax evasion. Nevertheless most people pay their taxes most of the time. In a lab experiment, we show that the willingness to pay taxes even absent enforcement is indeed pronounced. Yet voluntary compliance is reduced if participants learn
Engel, C., Mittone, L., Morreale, A.
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Violent conflicts and state capacity: Evidence from Sub-Saharan Africa
Journal of Government and Economics, 2021 This paper investigates the impacts of conflicts on state-capacity in Sub-Saharan Africa (SSA), a region that has recorded a disproportionate number of armed conflicts and has a high presence in the Fragile States Index rankings.
Adedoyin Babajide +2 more
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