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The Acceleration of Corporate Income Tax Payments
The Journal of Finance, 1956AN ACCELERATION of corporate income tax payments has been under way since 1951 as the result, first, of the so-called Mills Plan enacted in 1950 and, more recently, of the provisions of the Revenue Code of 1954. The purpose of this study is to (1) describe the pertinent provisions of the tax laws, (2) discuss their effects upon corporate working ...
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ADVANCE TAX PAYMENTS AND TAX EVASION: A NOTE
The Singapore Economic Review, 2015In the withholding tax system, the tax authority requires taxpayers to pay taxes in advance before filing their tax returns. This note investigates how advance tax payments affect the extent of tax evasion in the economy. We show that the extent of tax evasion decreases with increasing prepaid taxes, if individuals behave according to prospect theory.
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Tax Enforcement and Mobile Payments
We study tax enforcement when third-party transaction data reveal that a payment oc curred but not whether it represents taxable income. We link Danish person-to-person mobile payment records to tax audits of small and medium-sized enterprises and document under-reporting of business income received through private accounts.Johanne Søndergaard +1 more
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Does Government Support Promote SME Tax Payments? New Evidence From Vietnam
Finance Research Letters, 2019Ly Kim Cuong
exaly