Results 81 to 90 of about 64,345 (305)
Labor Supply Prediction when Tax Avoidance Matters [PDF]
We examine how tax avoidance in the form of trade in well-functioning asset markets affects the empirical study of labor supply. We discuss the implications for tax policy analysis, and we show that a failure to account for avoidance responses may lead ...
Agell, Jonas +2 more
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Pengaruh Pemeriksaan Pajak, Pengenaan Sanksi Pajak Dan Pemahaman Wajib Pajak Terhadap Kepatuhan Wajib Pajak Pelaku UKM Yang Terdaftar Di KPP Pratama Karanganyar [PDF]
, 2014 The purpose of this study is to know whether tax audit, tax sanction and tax knowledge have a significant impact on SME’s tax payer’s compliance either partially or simultaneously. Data were obtained from questionnaires completed by respondents listed in
, Drs. M. Abdul Aris, M.Si +1 more
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American Journal of Agricultural Economics, EarlyView.Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva +2 more
wiley +1 more source
Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus
Australian Journal of Social Issues, EarlyView.ABSTRACT Retirement income systems, such as superannuation, are meant to be non‐discriminatory and consider disadvantage faced by members of society. There are significant differences between the life expectancies of Indigenous and non‐Indigenous peoples. The gap in life expectancies is not considered when determining when Indigenous peoples can retire.
Levon Ellen Blue +2 more
wiley +1 more source
The hybrid financial instruments : the effects of the OECD BEPS Action 2 report and the ATAD [PDF]
, 2019 This contribution critically assesses the complex hybrid mismatch rule concerning financial instruments as developed under the OECD BEPS action 2-proposal and subsequently implemented in the Anti-Tax Avoidance Directive (ATAD).
Peeters, Bart, Vanneste, Lars
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Creating social entrepreneurship in local government [PDF]
, 2008 The public sector is often considered synonym with inefficiency and a lack of motivation to be innovative. This paper seeks to contribute towards the literature surrounding social entrepreneurship in the public sector, through using institutional ...
Elliman, T, Irani, Z
core +1 more source
Australian Journal of Social Issues, EarlyView.ABSTRACT Robust measurement of disadvantage is essential to identifying and addressing inequities in children's development. We tested how a multidimensional framework of child disadvantage performed relative to a traditional socioeconomic position (SEP) approach to predict developmental outcomes.
Wei Hong +7 more
wiley +1 more source
Metode Arus dalam Pemeriksaan Pajak [PDF]
, 2012 Self assessment system is implemented in fulfilling income tax obligation, especially in preparing tax return. Tax audit is done to examine the validity of tax return which is compiled by tax payer himself.
Suprajadi, L. (Lusy)
core +1 more source
THE TAX ADVANTAGES OF INCOME TAX PAYERS
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015 The paper analyzes the cost of financing through financial and operational leasing due to the deductibility of depreciation and interest. The shareholders of any company aim to obtain profit and to increase their ownership equity. In order for this to happen, the company must have profit, for which a corporate tax must be paid.
openaire +1 more source
Transfer pricing model for tax payers and tax administrators
, 2011 The analysis of theoretical and empirical researches on transfer pricing was performed in the dissertation. This analysis enabled to distinguish the main transfer pricing areas and to define and supplement the transfer pricing concept. Based on the transfer pricing researches performed by foreign scientists and transfer pricing legislation the transfer
openaire +3 more sources