Results 81 to 90 of about 660,760 (259)

Tax treaties in sub-Saharan Africa: a critical review [PDF]

, 2015
There is growing attention on the question of tax treaties signed by developing countries. To investigate this apparent shift in opinion among policymakers, and to see what lessons can be drawn by other developing countries, Tax Justice Network Africa ...
Hearson, Martin
core  

The Effect of Behavioral Nudging and Deterrence Factors on the Tax Amnesty Participation Process

Journal of Business Administration and Social Studies
Tax amnesties are implemented for a variety of reasons, including political, economic, and financial motivations. Academic literature encompasses research on the effects of tax amnesty programs on tax revenues, compliance, and justice.
Hacı Muhammet Kekeç, Naci Tolga Saruç, Cihan Kızıl   +2 more
doaj   +1 more source

The Distribution of the Wage Tax Burden in Romania [PDF]

Romanian Economic Journal, 2019
This article is about the distribution of the wage tax (and social contributions) burden in Romania. It presents the realities from two different years, 2012 and 2018. Why choose the years 2012 and 2018 for such analysis? Simply because, the year 2012 is
Claudiu Doltu
doaj  

Influence of tax dodging on tax justice in developing countries: some theory and evidence from Sub-Saharan Africa

, 2022
Olatunde Julius Otusanya, Jia Liu, Sarah Lauwo   +2 more
openalex   +2 more sources

The Potential Impact of Legalizing, Regulating, and Taxing Marijuana on Erie County and New York State [PDF]

, 2015
The costs of continuing the prohibition of marijuana far outweigh the benefits. Prohibition costs the public a large amount of money in law enforcement expenses and lost tax revenue; it imposes great harms on individuals, families and neighborhoods by ...
Magavern, Sam
core   +1 more source

A Comparative Research on the Effectiveness of Progressive versus Proportional Tax Systems in Enhancing Social Justice

Administrative and Environmental Law Review
This research investigates the effectiveness of progressive and proportional tax systems in promoting social justice from the perspectives of tax law and accounting. Each system presents its own advantages and disadvantages. While progressive taxation is
Muh. Akbar Fhad Syahril, Hamida Hasan
doaj   +1 more source

ANALISIS PERSEPSI WAJIB PAJAK YANG MEMPENGARUHI KEPATUHAN DALAM MEMBAYAR PAJAK HOTEL KATEGORI KOS ( Studi Empiris Wajib Pajak Kota Semarang) [PDF]

, 2017
This study aims to analyze perception of tax payer that influence tax compliance to pay in tax hotel, which boarding house category subject in this research is owner of boarding house in Semarang.
ARDHYANTO, Imam Aziz, SASANA, Hadi
core  

(Un)Appealing Deference to the Tax Court [PDF]

, 2014
The U.S. Tax Court (Tax Court), which hears the vast majority of litigated federal tax cases, occupies an unusual place in the federal government. It is a federal court located outside of the judicial branch, but its decisions are appealable to the ...
Lederman, Leandra
core   +2 more sources

Shifting Marijuana Laws and Policies: Implications for Alaska [PDF]

, 2014
Marijuana regulation continues to be a pressing criminal justice and social policy issue both in Alaska and across the nation. A ballot measure that would legalize, tax, and regulate marijuana in Alaska will be before the state’s voters at the November ...
Brandeis, Jason
core  

Towards neutral distribution taxes and vanishing tax effects in the European Union

, 2017
The European Union (EU) has no explicit common income tax law. Nevertheless, Court of Justice decisions have driven EU member states to adopt more similar corporate tax systems, and thus, to align the tax treatment of corporate profit distributions ...
Maier, Christoph, Schanz, Deborah
core   +1 more source