Results 41 to 50 of about 33,132 (298)
Analysis of the Decisive Factors of the VAT Gap
CECCAR Business Review, 2023 This paper aims to identify the possible factors that influence the value added tax gap – the VAT gap. The VAT gap is an estimate of the unpaid VAT in the economy, calculated as the difference between the theoretical obligation for the value added tax ...
Radu CIOBANU +2 more
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ANALISIS FAKTOR YANG MEMPENGARUHI BOOK TAX GAP DAN PENGARUHNYA TERHADAP PERSISTENSI LABA
Jurnal Akuntansi dan Keuangan Indonesia, 2010 The aim of this study is to examine the factors affecting book tax gap and analyze the effects of book tax gap for the persistence of earnings using a panel data set of manufacturing company in Indonesia over the period 2001-2007. The key result suggests
Aulia Eka Persada, Dwi Martani
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Tax-Benefit Systems and the Gender Gap in Income [PDF]
SSRN Electronic Journal, 2020 AbstractThe gender wage gap and the gender work gap are sizable, persistent and well documented for many countries. The result of the gender wage and gender work gap combined is an income gap between men and women. A small literature has begun to examine how the tax-benefit system contributes to closing gender income gaps by redistributing between men ...
Karina Doorley, Claire Keane
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Analysis of the Decisive Factors of the VAT Gap
CECCAR Business Review, 2022 This paper aims to identify the possible factors that influence the value added tax gap – the VAT gap. The VAT gap is an estimate of the unpaid VAT in the economy, calculated as the difference between the theoretical obligation for the value added tax ...
Radu CIOBANU +2 more
doaj +1 more source
Measuring the Tax Gap in the European Economy [PDF]
Journal of Economics and Management, 2015 The objective of the paper is to reveal the methodology used to examine the tax gap and calculate the tax gap for all EU states over 2011-2014. The paper draws on the review of reference literature addressing the tax gap in the context of tax avoidance ...
Konrad Raczkowski
doaj
Mind the wealth gap, bridge it with wealth tax [PDF]
, 2023 The fortunes of wealthy elites have also skyrocketed over the years, increasing the gap with the average ...
Anand, Ishan, Thampi, Anjana
core
VAT: The effectivity of electronic tax compliance in the face of the determinants of the tax gap
Revista Contemporânea de Contabilidade, 2023 The quest to reduce the informational asymmetry between tax authorities and taxpayers, increasing tax compliance, was one of the main intentions with the implementation of SPED in Brazil. Thus, the need arose to understand its efficiency, as well as its
Luís Gustavo Chiarelli de Sousa +1 more
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The Existence Of Revenue Gap In South Africa
Studies in Business and Economics, 2015 The paper provides an empirical analysis of the macroeconomic factors that enhance revenue gap in South Africa using the multivariate cointegration techniques for the period 1965 to 2012.
Thamae Retselisitsoe, Ntoi Neo
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Conoscere l’evasione fiscale può contribuire a ridurla
Argomenti: Rivista di Economia, Cultura e Ricerca Sociale, 2021 Il lavoro discute l’importanza delle informazioni di dettaglio di tipo big administrative data per conoscere il fenomeno complesso dell’evasione fiscale e contribuire a disegnare strategie di contrasto più efficaci.
Paolo Di Caro, Marco Manzo
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Estimating Value Added Tax Gap in Uzbekistan
Финансы: теория и практика, 2023 The subject of the paper is to study of the theoretical literature on evaluate the effectiveness of the value added tax (VAT) mechanism, and identification of criteria for the analysis of the VAT mechanism.
I. M. Niyazmetov
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