Results 271 to 280 of about 835,990 (331)

Does government support promote SME tax payments? New evidence from Vietnam

Finance Research Letters, 2019
This paper examines whether governments can benefit from their support for firms by increasing firms’ tax compliance. With a panel dataset built from four small and medium-sized enterprise surveys conducted in Vietnam (from 2009 to 2015), we use fixed ...
Ly Kim Cuong
exaly   +2 more sources

List of Tax Payments

Text Editions of (Abnormal) Hieratic, Demotic, Greek, Latin and Coptic Papyri and Ostraca, 2020
P. V. Minnen
openaire   +2 more sources

The Effects of the Monthly and Lump-Sum Child Tax Credit Payments on Food and Housing Hardship

AEA Papers and Proceedings, 2023
We investigate the effects of the expanded 2021 Child Tax Credit (CTC) on material hardship among households with children over April 2021-May 2022, using the Census Household Pulse Survey and difference-in-difference analyses of household types with ...
Zachary Parolin, Elizabeth Ananat, Sophie Collyer, Megan A. Curran, Christopher Wimer   +4 more
semanticscholar   +1 more source

A Constant Interest Risk Model with Tax Payments

Stochastic Models, 2010
Guojing Wang
exaly   +2 more sources

Political connections, government support and SME tax payments: A note from fixed-effect quantile regression

, 2020
Using fixed-effect quantile regression for a panel dataset from 2009 to 2015, this study contributes to the literature by examining for the first time the effect of political connections and government support on tax payment in Vietnam.
Thanh Nguyen Minh, Van Pham Thi Kim, Anh Mai Ngoc   +2 more
semanticscholar   +1 more source

Advance Tax Payment and Tax Volatility

SSRN Electronic Journal, 2023
This study explores the association between advance corporate income tax (CIT) payment and tax payment volatility. Specifically, I investigate the relation of the estimation base and the frequency of advance payment with the volatility of the cash effective tax rate (CETR).
openaire   +1 more source

Optimal replenishment decisions for perishable products under cash, advance, and credit payments considering carbon tax regulations

, 2020
This study integrates payment schemes and inventory decisions under sustainability issues. In view of legislation to reduce carbon emissions, the aim of the paper is to gain insights into how payment options affect inventory decisions for perishable ...
Yan Shi, Zhiyong Zhang, Sheng-Chih Chen, L. Cárdenas-Barrón, K. Skouri   +4 more
semanticscholar   +1 more source

Tax Burden and Mitigation of Tax Payments

2018
Purpose The purpose of the paper is to study the essence of tax burden and mitigate tax payments and their peculiarities in modern Russia. Methodology The methodological unit of this paper is built on a systematic approach and is based on the application of methods of structural and comparative analysis, synthesis, induction, deduction and ...
Irina V. Gashenko, Yuliya S. Zima, Armenak V. Davidyan   +2 more
openaire   +1 more source

Tax Time: How Families Manage Tax Refunds and Payments

Social Science Research Network, 2019
Every spring, more than a half trillion dollars flow into and out of the financial accounts of American families as they reconcile taxes paid against taxes owed for the prior year.
Diana Farrell, Fiona Greig, Amar Hamoudi
semanticscholar   +1 more source

Voluntary Payment of Taxes

International Transfer Pricing Journal, 2013
The current international tax climate is high on the political agenda. Public pressure and possible consumer actions may lead to voluntary payments of corporate income taxes. Sometimes tax authorities morally appeal to companies and individuals to make tax payments also where the statute of limitations has expired.
openaire   +1 more source