Results 241 to 250 of about 634,834 (291)
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Journal of Developing Areas, 2020
:This paper investigates the effect of tax harmonization on foreign direct investment (FDI) in the Southern African Development Community (SADC). Previous attempts aimed at addressing relatively unsatisfactory FDI flows into the region have been largely ...
Michael Ade, J. Rossouw, T. Gwatidzo
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:This paper investigates the effect of tax harmonization on foreign direct investment (FDI) in the Southern African Development Community (SADC). Previous attempts aimed at addressing relatively unsatisfactory FDI flows into the region have been largely ...
Michael Ade, J. Rossouw, T. Gwatidzo
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Sinergi International Journal of Law
This study examines the harmonization of tax criminal law enforcement with the application of restorative justice within the framework of Indonesia's new Criminal Code (KUHP). This reform introduces a new paradigm in criminal law enforcement, focusing on
Heriantonius Silalahi
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This study examines the harmonization of tax criminal law enforcement with the application of restorative justice within the framework of Indonesia's new Criminal Code (KUHP). This reform introduces a new paradigm in criminal law enforcement, focusing on
Heriantonius Silalahi
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International VAT Monitor, 2023
In Pakistan, the sales tax base is divided between the supply of goods taxable by the federal government and the supply of services taxable by the provinces. This division has resulted in an unharmonized sales tax with different definitions, principles, procedures and rates for sales tax on goods and services.
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In Pakistan, the sales tax base is divided between the supply of goods taxable by the federal government and the supply of services taxable by the provinces. This division has resulted in an unharmonized sales tax with different definitions, principles, procedures and rates for sales tax on goods and services.
openaire +1 more source
JIHAD : Jurnal Ilmu Hukum dan Administrasi
This research aims to analyze the provisions regarding non-taxable income based on article 7 of Law No. 7 of 2021 concerning harmonization of tax regulations, as well as the juridical implications of changes to these provisions for Individual Taxpayers ...
I. Hastuti +3 more
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This research aims to analyze the provisions regarding non-taxable income based on article 7 of Law No. 7 of 2021 concerning harmonization of tax regulations, as well as the juridical implications of changes to these provisions for Individual Taxpayers ...
I. Hastuti +3 more
semanticscholar +1 more source
Impact of Harmonization on the Implicit Tax Rate of Consumption
Prague Economic Papers, 2019 This paper brings to the foreground an indicator rather less used in specialized studies - the implicit tax rate of consumption - as an effective tax rate of consumption.
Andrea Feher
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Harmonization of tax relations
Экономика и предпринимательство, 2020В статье представлено исследование налоговых взаимоотношений в системе государственного налогового менеджмента. Анализ осуществлен на основе критической оценки условий, препятствующих принятию оптимальных решений в сфере управления налогообложением.
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Accounting Review
This study investigates the impact of the harmonization of tax transfer pricing across jurisdictions on multinational companies’ reporting and tax authorities’ auditing strategies. Applying a game-theoretical approach, we assess how enhancing standards
Markus Diller +3 more
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This study investigates the impact of the harmonization of tax transfer pricing across jurisdictions on multinational companies’ reporting and tax authorities’ auditing strategies. Applying a game-theoretical approach, we assess how enhancing standards
Markus Diller +3 more
semanticscholar +1 more source
Amnesty: Jurnal Riset Perpajakan
This research aims to examine the influence of tax avoidance, harmonization of tax regulations and understanding of taxation on taxpayer compliance with risk preferences as a moderation variable in MSMEs in Makassar City.
Sitti Rahma Sudirman +4 more
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This research aims to examine the influence of tax avoidance, harmonization of tax regulations and understanding of taxation on taxpayer compliance with risk preferences as a moderation variable in MSMEs in Makassar City.
Sitti Rahma Sudirman +4 more
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Environmental Tax Harmonization and Competition-Centred Legal Practice of EUCJ
EC Tax Review, 2017The subject of the article is, in general, the explanation and justification of environmental taxes that appear in the EU in the light of the current ecological crisis.
Dániel Deák
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Analytical and Comparative Jurisprudence
The article deals with the main directions of harmonization of Ukrainian tax legislation in accordance with the EU standards, key measures to optimize the taxation system of Ukraine in accordance with European norms. Considerable attention is paid to the
O. Marushchak
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The article deals with the main directions of harmonization of Ukrainian tax legislation in accordance with the EU standards, key measures to optimize the taxation system of Ukraine in accordance with European norms. Considerable attention is paid to the
O. Marushchak
semanticscholar +1 more source