Results 111 to 120 of about 962,255 (200)

Common corporate tax base (CCTB) and effective tax burdens in the EU member states [PDF]

The article assesses the impact of a Common Corporate Tax Base (CCTB) as promoted by the European Commission and the related Working Groups on the effective tax burdens of companies in all 27 EU member states.
Oestreicher, Andreas, Spengel, Christoph, Reister, Timo   +2 more
core  

Corporate Tax Avoidance and Firm Value [PDF]

How do investors value managerial actions designed solely to minimize corporate tax obligations? Using a framework in which managers' tax sheltering decisions are related to their ability to divert value, this paper predicts that the effect of tax ...
Mihir A. Desai, Dhammika Dharmapala
core  

Advancing workplace mental health equity in post-apartheid South Africa: an intersectional mixed-methods study. [PDF]

Front Public Health
Shekhar A, Saurombe MD.
europepmc   +1 more source

The Implementation of Tax Review as a Basis for Evaluating the Fulfillment of Tax Obligations

International Journal of Economics and Management Research
PT. X is a business field in the field of pharmacy or medicine. In carrying out their tax obligations formally and materially in the aspects of Income Tax Article 21, Income Tax Article 25 and VAT Periodic Returns, there are still mistakes when fulfilling these tax obligations. Errors are contained in the obligations of Income Tax Return Article 21 and
openaire   +1 more source

MODEL OF FORMATION OF TAX OBLIGATIONS OF ENTERPRISES

In the article, at the current stage of economic liberalization and modernization in the Republic of Uzbekistan, the system of tax obligations of enterprises and measures for effective management of their tax opportunities, as well as their specific ...
Abdusherozov Abdullo Baxtiyorovich
core   +1 more source

The Politics of Tax Administration: Evidence from Spain [PDF]

Does there exist a connection between the political power and the tax administration? In this paper, we offer empirical evidence from Spain that there exists.
Alejandro Esteller-More
core  

The Impact of Zimbabwe?s Recently Implemented Vat Withholding Tax System on Tax Compliance and Tax Evasion: Desktop study [PDF]

This article evaluates the impact of Zimbabwe's recently implemented Value Added Tax (VAT) withholding tax system on tax compliance and tax evasion to determine if it is an effective tool for curbing tax evasion and improving tax compliance.
Newman Wadesango, Lovemore Sitsha
core   +1 more source

Advisory Committee on Public Interest Obligations of Digital Television Broadcasters

, 1999
By Executive Order No. 13038, President Clinton established the Advisory Committee on Public Interest Obligations of Digital Television Broadcasters (PIAC).
Advisory Committee on Public Interest Obligations of Digital Television Broadcasters
core  

From the Australian Tax System Survey of Tax Scheme Investors (2002) [PDF]

Tax Snaps presents CTSI's most recent statistics on what Australians think about tax matters. In our survey work, where we contact random samples of Australians, we often find views that are a little different from those we commonly hear about in the ...
Australian National University. Centre for Tax System Integrity
core  

UNDERSTANDING THE NATURE OF VULNERABILITY AND ITS IMPACT ON TAX COMPLIANCE: CASE STUDIES FROM THE NATIONAL TAX CLINIC PROGRAM

Government products and services, including those related to tax, have been progressively transferred to an online environment over the last few decades to reduce costs of administration and increase convenience and access.
Lazar, N., Whait, R., Vitale, C.
core