Results 11 to 20 of about 903,563 (292)
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
RETIREMENT PAYMENTS, GROSS INCOME TAX [PDF]
, 1944 Initiative Constitutional Amendment. Adds Article XXX providing $60 monthly payments, beginning June 1945, to citizens having required residence, who are sixty years old or over, or totally and permanently disabled, including those in military service ...
core +4 more sources
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
Interest on late payments of non-tax budget receivables [PDF]
, 2022 Non-tax budget receivables belong to the category of public funds of heterogeneous legal character that is regulated by many acts. The lack of uniform legal regulations constitutes a consequence of the said heterogeneity of non-tax budget receivables ...
Miernik, Anna, Anna Miernik
core +2 more sources