Results 31 to 40 of about 1,702,303 (280)
Asian Development Review, 2020 Do firms pay more taxes after formalization? The answer to this question is nontrivial. Tax noncompliance can be a persistent behavior among formerly informal firms.
A. Boly
semanticscholar +1 more source
Journal of Accounting and Finance in Emerging Economies, 2021 Purpose: Taxation basically occupies an important place in the strategic decisions of companies, therefore, business are thinking to adopt a dynamic and active method for tax management.
Muhammad Husnain +2 more
doaj +1 more source
The effect of Mental Accounting on tax compliance of self-employed auditors in the presence of some intermediate factors [PDF]
فصلنامه بورس اوراق بهادار, 2020 The purpose of the this applied research is to investigate the effect of mental accounting on the tax adjustment of self-employed auditors in the presence of financial literacy factors, work conscience, tax incentives and tax evasion.
zahra kohandel +2 more
doaj +1 more source
The inequality impacts of the carbon tax in China
Humanities & Social Sciences Communications, 2022 Previous research has acknowledged that climate change is likely to expand the wealth gap, and climate policies may further increase inequality. Nevertheless, little research has focused on how climate policies affect inequality.
Shuyang Chen
doaj +1 more source
Effectiveness of E-Billing System in Tax Payments for Taxpayers
, 2020 The application of e-Billing system in facilitating tax payment services for taxpayers is still complained about in its use. This study aims to determine the effectiveness of the e-Billing system in tax payments as well as the use constraints for ...
Nikmatul Lailiyah +1 more
semanticscholar +1 more source
New Statistical and Econometric Approaches to the Modeling of Budget Policy on the Example of Tax Revenues and Information Management [PDF]
Journal of Information Technology Management, 2021 The article presents the results of studies on the development of new statistical and econometric approaches to modeling budget policy. The obtained results are applied on the example of tax revenue modeling.
Sergii Zakharin +4 more
doaj +1 more source
How digital payments can benefit entrepreneurs
IZA World of Labor, 2023 Digital payments improve the speed and reduce the cost of payments between entrepreneurs and suppliers, employees, customers, and governments. Digital financial systems make it easier for entrepreneurs to access credit products to start and expand their ...
L. Klapper
semanticscholar +1 more source
SSRN Electronic Journal, 2016 The digital economy is characterized by the use of intellectual property such as software, patents and trademarks. The pricing of such intangibles is widely used to shift profits to low-tax countries. We analyze the role of a source tax on royalty payments for abusive transfer pricing, and optimal tax policy.
Juranek, Steffen +2 more
openaire +3 more sources
Tax violations of the Decree on Fiscal Benefits and Direct Grants for Mitigation of Economic Consequences of COVID-19 Pandemic [PDF]
Anali Pravnog Fakulteta u Beogradu, 2020 The subject of our analysis are tax offenses in the Republic of Serbia related to abuse and subsequent loss of rights to fiscal benefits and direct grants. The article points out that tax offenses, as is the case with taxes, can only be introduced in law.
Đokić Minja, Rilaković Ilija
doaj +1 more source
Humanities and Social Sciences CommunicationsCorporate tax avoidance is a significant international issue, resulting in annual losses of USD 100–240 billion for governments globally. Understanding the relationship between firms’ corporate social responsibility (CSR) and tax avoidance activities is ...
Akihiro Okuyama +3 more
semanticscholar +1 more source