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Digital Transformation of Tax Law Principles

open access: yesJournal of Digital Technologies and Law
Objective: to search for conceptual issues, features and prospects of development of tax law principles and tax obligation institute in the context of modern digitalization trends.Methods: the study is based on a set of general legal (analysis and ...
O. I. Lyutova
doaj   +1 more source

Liability of partners of foreign partnerships for tax arrears based on Article 115 § 1 of the Tax Ordinance

open access: yesPrawo Budżetowe Państwa i Samorządu, 2020
It can be assumed to be a rule under general tax law that a taxpayer is solely responsible for performing his/her obligation which is due. One of the exceptions to this rule is set in Article 115 § 1 of the Tax Ordinance which establishes the liability ...
Wiktor Podsiadło
doaj   +1 more source

The Influence of Tax Knowledge, Tax Obligation Rights, and Tax Sanctions on Fulfilling Tax Obligations of Umkm in Baktijaya District, Depok City

open access: yesJournal of Social Science
This study aims to determine the influence of Tax Knowledge, Tax Obligation Rights, and Tax Sanctions on the Fulfillment of UMKM Tax Obligations in Baktijaya Village, Depok City. This research data uses primary data in the form of questionnaires to 130 MSME respondents.
Nabila Aura Hany   +2 more
openaire   +1 more source

Calculation of Value Added Tax as A Tax Obligation for Taxable Entrepreneurs

open access: yesINTERACTION: Jurnal Pendidikan Bahasa, 2023
The economic activities that we carry out on a daily basis, consciously or unconsciously, actually come into direct contact with taxes, namely VAT (Value Added Tax). VAT is a levy imposed on a sale and purchase transaction of Taxable Goods/Services conducted by a Taxable Entrepreneur (PKP).
Natal Indra   +3 more
openaire   +1 more source

Voluntary Collective Action to Address Growing Agricultural Challenges in Two Countries: Experimental Insights and Commonalities

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT We conducted two framed field economic experiments with citrus farmers in Florida, United States and soybean farmers in Argentina to investigate their willingness to coordinate pest and weed management efforts. Despite the contrast between these two agricultural contexts, we find striking behavioral commonalities.
Ariel Singerman, Sergio H. Lence
wiley   +1 more source

THE INFLUENCE OF KNOWLEDGE OF TAXATION, TAX SERVICES, TAX SANCTIONS, AND MORAL OBLIGATIONS ON INDIVIDUAL TAXPAYER MOTIVATION IN PAYING TAXES: EMPIRICAL STUDY OF INDIVIDUAL TAXPAYERS AT KPP PRATAMA ILIR BARAT PALEMBANG [PDF]

open access: yesEurasia: Economics & Business, 2023
The level of tax revenue that has continued to decline from year to year, especially since the Covid-19 pandemic has become a special concern for the tax sector. Therefore, the tax authorities must know important factors that can motivate taxpayers to be
Jenova A., Susetyo D., Siddik S.
doaj  

U.S. Agriculture, Biofuel Markets, and Trade: Challenges and Opportunities

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Using an enhanced Computable General Equilibrium (CGE) model (GTAP‐BIO), this study assesses how the expansion in demand for Electric Vehicles (EVs) and the reduction in exports of agricultural products induced by trade disputes negatively affect US agriculture.
Rayan Wolf, Farzad Taheripour
wiley   +1 more source

The Tax Regime of Non-Profit Organisations

open access: yesCECCAR Business Review, 2020
Considering the obligation of non-profit organisations to declare the corporate tax every year and taking into account that, nowadays, numerous entities of this type have a taxable income besides the nontaxable one, it is necessary that we apply the ...
Elena STĂNCIULESCU
doaj   +1 more source

IMPLEMENTASI USE CASE DIAGRAM DAN ACTIVITY DIAGRAM DALAM PERANCANGAN APLIKASI KALKULATOR PAJAK BAGI UMKM

open access: yesMultitek Indonesia, 2023
Micro, Small, and Medium Enterprises (MSMEs) have the obligation to pay taxes every year. However, there are still obstacles related to tax recording and reporting. Therefore it requires the help of technology such as the application of a tax calculator.
Muhammad Syahid Pebriadi   +2 more
doaj   +1 more source

The Impacts of Health and Environmental Information Nudges on Meat Choices: Where Does Goat Meat Fit?

open access: yesAgribusiness, EarlyView.
ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal   +2 more
wiley   +1 more source

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