Results 11 to 20 of about 15,055 (267)
Raising Tobacco Taxes: The Philippine Experience [PDF]
Asian Pacific Journal of Cancer Prevention, 2020 La Ley de Reforma del Impuesto al Pecado de Filipinas de 2012 o Ley de la República Nº 10351 (RA10351) ofrece lecciones importantes sobre la tributación del tabaco y el control del tabaco. En un lapso de cinco años, aumentó la tasa de impuestos especiales sobre los cigarrillos hasta un 1000% para las marcas de bajo precio.
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A Choice Experiment on Taxes: Are Income and Consumption Taxes Equivalent? [PDF]
SSRN Electronic Journal, 2016 We test the equivalence of income and consumption taxes through a choice experiment. Under a given set of income and consumption parameters, subjects were asked to choose among an income tax of 20%, a consumption tax of 25% (which is an equivalent tax burden), a consumption tax of 22%, and a consumption tax of 20%.
Kurokawa, Hirofumi +2 more
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PROSPECTS FOR THE DEVELOPMENT OF THE PROFESSIONAL INCOME TAX IN THE RUSSIAN FEDERATION [PDF]
Legal BulletinThe relevance of the study lies in the fact that one of the most discussed and interesting topics in the tax sphere is a new special t ax regime - the t ax on professional income, which was introduced in the territory of the Russian Federation as an ...
BURDAKOVA M.A.
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IMPROVING THE FINANCIAL LITERACY OF STUDENTS BY USING TAX EXPERIMENTS IN THE EDUCATIONAL PROCESS
Финансы: теория и практика, 2017 The paper deals with the problem of development in students of financial literacy and tax competencies needed to ensure the functioning of developed civil society and determine the financial and tax discipline of future taxpayers. Due to the imminency of
I. A. Maiburov, Yu. V. Leont’eva
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Response Times and Tax Compliance
Games, 2019 Inspired by the work of Rubinstein, this study revisits data from a previous lab experiment to explore the relation between response times and tax compliance and understand the potential non-linearity between them by classifying decisions and individuals
Ho Fai Chan, Uwe Dulleck, Benno Torgler
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Tax Avoidance - A Natural Experiment [PDF]
SSRN Electronic Journal, 2007 The objective of this paper is to empirically study if and to what extent people legally reduce their tax payments. There are few empirical studies of tax avoidance although avoidance may seriously affect the possibilities to raise tax revenue. I use a sample of Swedish siblings receiving inheritances in 2004.
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Does the Carbon Emissions Trading Policy Increase Corporate Tax Avoidance? Evidence from China
Frontiers in Energy Research, 2022 Based on the natural experiment of carbon emissions trading pilots in China, this paper investigates the effect of environmental regulation on corporate tax avoidance.
Chen Feng +3 more
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A survey experiment on information, taxpayer preferences, and perceived adequacy of the tax burden
Heliyon, 2020 We report results of a survey experiment aimed at testing whether eliciting taxpayer preferences on how to allocate the collected taxes over national public goods as well as providing information about the composition of the public expenditure influence ...
Lorenzo Abbiati +2 more
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PERANAN ETIKA, PEMERIKSAAN, DAN DENDA PAJAK UNTUK MENINGKATKAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI
Jurnal Akuntansi dan Keuangan Indonesia, 2012 This study aims to examine the determinants of compliance of Indonesian tax payers i.e. tax audit, fine and ethical variables. This study proposes a hypothesis that tax compliance is not only affected by deterrence factors such as tax audit and tax fine ...
Nur Cahyonowati +2 more
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Corporate environmental information disclosure and tax avoidance: Evidence from China
Heliyon, 2023 This paper examines the impact of environmental information disclosure (EID) on corporate tax avoidance. By exploiting China's EID policy as a natural experiment, we employ a difference-in-differences (DID) estimation approach to reach the following ...
Yu Gu, Shanhui Wang
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