Results 51 to 60 of about 16,836 (304)
Pеndaftaran tanah sistеmatis terhadap akta tеrutang pajak
This article has the intent and purpose to find out the implementation of PRONA systematic land registration for the deed of transfer of land rights that are tax payable, specifically related to Income Tax (PPh) and Land Acquisition Fees (BPHTB) which ...
Yuliana Fatma Ira Crisantika +2 more
doaj +1 more source
Tax culture and compliance with tax obligations
The purpose of this study is to determine the relationship of the tax culture and the tax obligations of the merchants of the Las Pirias district, applied research at the descriptive level, of a non-experimental crosssectional design, since information was collected in only a period of time without manipulating variable Some, describing the events as ...
Ordoñez Vásquez, Marianela +1 more
openaire +1 more source
Calculation of Value Added Tax as A Tax Obligation for Taxable Entrepreneurs
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
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
Obligations fiscales complémentaires sur les fournisseurs de services digitaux, Commentaire ECJ-TF 2/2023 de l'arrêt de la CJUE du 22 décembre 2022 (Airbnb Ireland and Airbnb Payments UK (Case C-83/21) ) [PDF]
peer reviewedIn this CFE Opinion Statement, submitted to the EU Institutions in June 2023, the CFE ECJ Task Force comments on the ECJ decision in Airbnb Ireland and Airbnb Payments UK (Case C-83/21), wherein the Court decided, inter alia, that it was ...
Nogueira, J.F. Pinto +9 more
core +1 more source
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
The Taxpayers' Charter: A case study in tax administration [PDF]
The Australian Taxpayers’ Charter was introduced in 1997 and a revised version in November 2003. This is therefore an appropriate time to review the contribution of this initiative.
Murphy, Kristina +4 more
core
How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency
ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan +3 more
wiley +1 more source
Research Insights: How to Best Remind Taxpayers of Their Obligations?
Tax compliance can be affected by how taxpayers are informed of their outstanding liabilities. In Colombia, in-person visits from a tax inspector were compared to more impersonal methods such as mailers and emails.
Inter-American Development Bank
core +1 more source
Selected aspects of modern tax reporting
The article deals with the subject of the obligation to report and provide information to the tax administration about events affecting the identification of a tax liability.
Macudziński, Mariusz
core +2 more sources

