Results 21 to 30 of about 24,426 (300)
PERLINDUNGAN HUKUM BAGI WAJIB PAJAK DALAM PENYELESAIAN SENGKETA PAJAK
Jurnal Wawasan Yuridika, 2014 In the legal protection to tax payers in tax dispute, there is a legal effort which has been accommodated and provided by Act of Tax, both outside and through tax judicature.
Etty Rochaeti
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Equalisation Grants and Local Taxation: The Case of Poland
Gospodarka Narodowa. The Polish Journal of Economics, 2023 This paper uses data on real estate tax revenue obtained by Polish municipalities from 2005 to 2017 to determine whether equalisation grants discourage local governments from collecting their own revenue.
Monika Banaszewska
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Revising the conventional tax‐effort principle
Scottish Journal of Political Economy, 2019 AbstractThe standard methodology on tax‐effort (i.e., the ratio of actual tax revenue to its optimal level) is to run a regression of actual tax revenue on countries’ specific (macroeconomic, demographic, geographical, political, social, and institutional) variables.
Dalamagas, B. +3 more
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Equitable Tax Effort for the Provinces of Iran: Fuzzy Logic Approach [PDF]
فصلنامه پژوهشهای اقتصادی ایران, 2015 Tax capacities and the lack of justice in taxing Iranian provinces are among the authorities’ concerns. Therefore, identifying the tax capacity of provinces is an inevitable necessity.
Majid Sameti +2 more
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Accounting and Finance Research, 2019 Today, countries, especially the developing ones rebase their Gross Domestic Product (GDP) to determine their economic strength. Nigeria as an acclaimed giant in Africa cannot but continuously examine variables which may impact the economy. It is in this light that this study was intended to investigate the Determinants of Tax Revenue Effort in Nigeria.
Jude Ohi Ikhatua, Peter Okoeguale Ibadin
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Sharpening the Concept of Tax Literacy as an Effort to Improve Tax Compliance
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, 2023 The self-assessment system used by many countries raises the issue of non-compliance in the taxation sector. With this, tax literacy is believed to be able to increase tax compliance. Unfortunately, studies that specifically study tax literacy are still rarely found.
Jessy Tantriangela +1 more
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PERAN OECD DALAM MEMINIMALKAN UPAYA TAX AGRESIVENESS PADA PERUSAHAAN MULTINATIONALITY [PDF]
Jurnal Akuntansi Multiparadigma, 2017 : OECD's Role in Minimizing Tax Aggressiveness Efforts at Multinationality Companies. This paper aims to prove the relation between multinationality transaction of tax heaven countries and the tax investigation toward the tax aggressiveness.
Hanindia Hajjar Damayanti, Dewi Prastiwi
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The Effects of Fiscal Effort in Tunisia: An Evidence from the ARDL Bound Testing Approach
Economies, 2021 The purpose of this paper is to examine the various structural determinants of revenue and tax effort in Tunisia. We used on the empirical study an ARDL model to estimate the dynamic equation of fiscal potential and its structural and non-structural ...
Naoufel Mahfoudh, Imen Gmach
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Estimating tax effort: new evidence from a novel dataset
Baltic Journal of EconomicsWe provide new evidence on countries’ tax effort – the gap between collected and predicted tax revenue – based on a self-constructed panel of 114 countries, covering the period from 1995 to 2020. We apply the stochastic frontier model of Kumbhakar et al.
Tatul Hayruni +2 more
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Auditor’s Income Taxation and Audit Quality
SAGE Open, 2021 We use an analytical research model to analyze the effect of the auditor’s personal income tax on audit effort. We show that the auditor’s level of care crucially depends on the tax rate and amount of loss recognition. Taxes may cause paradoxical effects
Marcel Steller, Erich Pummerer
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