Results 11 to 20 of about 10,926,027 (273)
House price prediction modeling using machine learning techniques: a comparative study
Aestimum, 2023 In the literature, there are two basic approaches regarding the determination of house prices. One of them is the prediction of house price using macroeconomic variables in the country where the house is produced, and another one is the price prediction ...
Ayten Yağmur +2 more
doaj +1 more source
A Critical Review of Mechanisms of Tax Information Exchange Agreements [PDF]
پژوهشنامۀ انتقادی متون و برنامههای علوم انسانی, 2021 The principle of information flow, also known as the exchange of information, has been recognized in the field of international tax law and tools and mechanisms have been considered for its realization including the mechanisms of tax information exchange
Vahid Asadzadeh, Seyed Ghasem Zamani
doaj +1 more source
Studia Iuridica Lublinensia, 2020 The subject of the study is to outline the boundaries within the legislator may sanction the obligations to provide information to tax authorities using tax sanctions.
Paweł Majka
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The principle of confidentiality of tax information in the Iraqi Income Tax Law No. 113 of 1982, effective rate [PDF]
الرافدین للحقوق, 2010 Some of the requirements for the Tax are that there must be a mutual confidence between the parties concerned. Tax is represented in the Tax administration and the taxpayer.
Fadhela Abbas Ghaib
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Escaping the Exchange of Information: Tax Evasion Via Citizenship-by-Investment
Social Science Research Network, 2023 Since the fight against international tax evasion became a priority of the OECD and G20, many countries have signed up to (automatic) exchange of tax information.
Dominika Langenmayr, Lennard Zyska
semanticscholar +1 more source
Frontiers in Psychology, 2022 The massive amount of information brought about by the era of big data has enormous potential value. In-depth discussion and analysis of solving the information asymmetry between tax collection and taxpayers are keys.
Xuan Zhao, Xuan Zhao
doaj +1 more source
Social Science Research Network, 2020 We study how the qualitative tax information disclosure affects firm behavior. We create a novel measure of qualitative tax disclosure using machine learning algorithms.
Katarzyna Bilicka +3 more
semanticscholar +1 more source
Disclosure of tax risk in financial statements: The case of banks in the Republic of Serbia [PDF]
Bankarstvo, 2021 An increasing number of companies has been paying attention to tax risk in the last decade. Tax risk may arise as a result of unintentional employee mistakes when calculating tax burden, but also as a result of implementation of risky tax avoidance ...
Vržina Stefan
doaj +1 more source
The American Economic Review, 2022 This paper investigates the trade-offs between local elites and state agents as tax collectors in low-capacity states. We study a randomized policy experiment assigning neighborhoods of a large Congolese city to property tax collection by city chiefs or ...
Pablo Balán +3 more
semanticscholar +1 more source
Learning to Tax - Interjurisdictional Tax Competition Under Incomplete Information [PDF]
SSRN Electronic Journal, 2017 We present a multi-period model in which countries set source-based taxes without having precise information how their and their neighbours' tax rates affect the tax base. Countries can learn from past experience and from observing their neighbours' outcomes and/or tax policy choices.
Becker, Johannes, Davies, Ronald B.
openaire +4 more sources