Results 11 to 20 of about 15,721 (260)
Holding company location: a Polish tax perspective
Ruch Prawniczy, Ekonomiczny i Socjologiczny, 2023 This paper aims to present the size and structure of passive income payments, such as dividends, interest, royalty payments, and fees for intangible services, made by companies domiciled in Poland belonging to a multinational enterprises (MNE) group ...
Marcin Jamroży +2 more
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Cashless payments and tax evasion [PDF]
European Journal of Political Economy, 2018 Abstract Cashless payments hinder tax evasion because they build a trail for the underlying transactions. Using European data, we find empirical evidence supporting this claim: credit and debit card payments are negatively related to VAT evasion. We also find that using electronic cards to withdraw cash at ATMs, by making cash more abundant, fosters ...
Immordino, Giovanni +1 more
openaire +2 more sources
BAKI (Berkala Akuntansi dan Keuangan Indonesia), 2021 This study aims to analyze the factors that influence compliance with land and building tax payments. The independent variables used are income, socialization, taxpayer awareness, and tax sanctions.
Oceania Andika Putri +1 more
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Frontiers in Environmental Science, 2023 As China’s economy enters a new era, fiscal pressure is growing rapidly. How will local governments select their preference of tax efforts under pressure? Are they facing or retreating?
Zhen Deyun, Zhen Deyun, Pan Yiqing
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PENGARUH KARAKTERISTIK MULTINASIONALITAS DAN THIN CAPITALIZATION TERHADAP EFFECTIVE TAX RATE
Akuntansi dan Teknologi Informasi, 2022 The company always tries to minimize tax payments through various ways. In particular, a multinational company, has more ability to do tax avoidance. One technique that can be used by multinational corporations is to transfer corporate income from one ...
Hari Hananto
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PECULIARITIES OF TAX MANAGEMENT OF MICROENTERPRISES SELLING TOBACCO PRODUCTS IN THE CONDITIONS OF MARTIAL LAW [PDF]
Êvropejsʹkij Vektor Ekonomìčnogo Rozvitku, 2023 The article examines the peculiarities of tax management on the example of microenterprises selling tobacco products operating in wartime. The sequence of opening a business entity is considered. The author notes the peculiarities of the selected types
Zhanna V. Piskova, Viktoria N. Varenyk
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Management of Tax Burden on Value-Added Tax at the Enterprise Level [PDF]
Облік і фінанси, 2021 Modern economic conditions in Ukraine are characterized by an excessive level of tax burden on business and the instability of tax legislation, which hinders the development of entrepreneurial activities of business entities.
Yuliya Ostapenko
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SLIPPERY SLOPE FRAMEWORK: MOTIVASI PEMBAYARAN PAJAK DAN KEPATUHAN PAJAK
El Muhasaba: Jurnal Akuntansi, 2021 The purpose of this study is to provide empirical evidence behind tax compliance based on a slippery slope framework, namely the motivation to pay taxes due to the power (power) of the government or the awareness of the taxpayers themselves.
Firda Ayu Amalia
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Social Security and robotization: Possible ways to finance human reskilling and promote employment
Paladyn, 2020 This contribution aims to open the discussion on how to balance the opportunities and the risks posed by the increased robotization of the economy.
Díaz Alfredo, Grau Ruiz María Amparo
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Corporate Risk, Cost Shifting, and Tax Avoidance
Jurnal Akuntansi, 2021 This study aims to investigate relationship between corporate risk, cost shifting, and tax avoidance. Using 50 companies of all manufacturing companies listed in Indonesian Stock Exchange, we try to investigate a corporate risk, cost shifting and tax ...
I Nyoman Agus Wijaya +3 more
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