Results 21 to 30 of about 10,926,027 (273)
Carbon tax acceptability with information provision and mixed revenue uses
Nature Communications, 2021 Public acceptability of carbon taxation depends on its revenue use. Which single or mixed revenue use is most appropriate, and which perceptions of policy effectiveness and fairness explain this, remains unclear.
Sara Maestre-Andrés +3 more
semanticscholar +1 more source
Taxpayers' confidentiality and privacy rights in the international exchange of tax information [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2014 The exchange of tax information is a distinctive feature of international tax cooperation processes. The trend of intensive communication between the national tax administrations has been a political priority in economically developed countries.
Anđelković Mileva
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The Promise and Limitations of Information Technology for Tax Mobilization
Policy Research Working Papers, 2021 Tax revenue in many low-income countries is inadequate for funding investments in public goods and human capital. While tax systems have been adopting new technologies to improve tax collection for many years, limitations to in-person interactions due to
Oyebola Okunogbe, Fabrizio Santoro
semanticscholar +1 more source
Tax Accounting System for Geotechnical Construction [PDF]
MATEC Web of Conferences, 2019 The importance of this research is based on the need of the tax accounting organization as information system, because that can meet the information needs of users in information useful for tax management.
Kholkin Anatolii +4 more
doaj +1 more source
Comparative Economic Research, 2022 This article examines the impact of digital transformation on changes in the sectoral structure of Ukraine’s economy, other post‑communist countries, and countries with highly developed economies.
Olha Pizhuk +2 more
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International Journal of Approximate Reasoning, 2019 To select strategic partners for local tax departments to provide tax information systems (TISs) and long-term and quality services, which is generally modeled as a multiple criteria decision making (MCDM) problem, this paper proposes a new MCDM method ...
Chao Fu +3 more
semanticscholar +1 more source
On the Legal System of Tax Voluntary Disclosure Based on Tax Compliance
Journal of Legal Studies, 2023 To encourage taxpayers to voluntarily disclose their illegal tax acts such as tax evasion and evasion and perform their tax obligations, the tax authorities implement tax voluntary disclosure to encourage them. Tax voluntary disclosure not only increases
Hai Yan
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Some distinctive features of tax control in the contemporary business environment [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2016 Traditional tax control has proven to be an insufficiently effective means of verifying the overall real economic power of large taxpayers (multinational corporations and wealthy individuals).
Anđelković Mileva
doaj +1 more source
Social Science Research Network, 2019 In this paper we develop a model for tax amnesty applications in a multi-period setting. One key insight from the model is that applying for amnesty becomes more attractive at the moment when stricter enforcement is announced, even if the implementation ...
Jonas Andersson +2 more
semanticscholar +1 more source
Raportarea și schimbul de informaţii fiscale în Deceniul digital al Europei1 Tax Reporting and Information Exchange during Europe’s Digital Decade [PDF]
Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe JuridiceThe Digital Decade is the beginning of a new era of legal challenges. It is the perfect time to develop existing means to meet new demands and to improve the efficiency of national administrations.
Ioana-Theodora STOIAN
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