Results 1 to 10 of about 42,203 (258)

Public policies and tax evasion: evidence from SAARC countries

open access: yesHeliyon, 2020
In compliance with the socioeconomic theory, the study has strived to investigate the impact of economic and non-economic public policies on tax evasion using panel data of 7 SAARC countries covering the period from 1998 to 2015.
Azharul Islam   +3 more
doaj   +3 more sources

Effect of tax policies on tax compliance and the moderating role of gender: evidence from the SMEs in Zimbabwe

open access: yesCogent Business & Management
The paper examined the effect of tax policies on tax compliance and the moderating role of gender. A positivist research philosophy and quantitative research strategy were adopted.
Wilbert Manyanga   +4 more
doaj   +3 more sources

Research on taxation policies that promote enterprise technological innovation in the context of big data [PDF]

open access: yesE3S Web of Conferences, 2021
Technological innovation is the source of economic growth and the source and driving force of enterprise development. The scientific research and development of enterprises is not only beneficial to the company, but can also drive the rapid development ...
Zhu Chunxiao, Zhu Jiaqi
doaj   +1 more source

The Spanish Tax System and Tax Policy in Spain in the Context of the Covid-19 Pandemic Framework

open access: yesFinanse i Prawo Finansowe, 2022
The purpose of this paper is to characterize the Spanish tax system and to present the main assumptions of tax policy in Spain in the context of the COVID-19 pandemic framework in order to formulate conclusions as to the desirable (or undesirable ...
Maria Supera-Markowska
doaj   +1 more source

Research of the fiscal and tax policies of High - tech industry in Northeast China [PDF]

open access: yesSHS Web of Conferences, 2023
In recent years, the high-tech industry has become an important driving force for economic development, and it has become an important subject to study the fiscal and tax policies suitable for the development of local high-tech industry.
Jing Hongjun, Li Bolun
doaj   +1 more source

A comparative study on the tax and fee reduction policies for sustainable development: Empirical analysis from the world’s three major economies in tackling COVID-19

open access: yesFrontiers in Environmental Science, 2022
The global COVID-19 epidemic in 2020 has caused a significant drop in many countries’ employment rates and economies. Numerous countries have implemented a number of tax and fee reduction policies in response to the COVID-19 epidemic. This essay analyzes
Ma Yujuan, Yang Guangli, Li Bo
doaj   +1 more source

Exploring and Analyzing the Consequences of Alienation of Implementers from Public Policies in Iran [PDF]

open access: yesمدیریت دولتی, 2020
Objective:The main purpose of this study is to identify the consequences of the alienation of implementers from tax policies. Methods: The research population consisted of tax auditors of the General Directorate of Tax Affairs of Qom province and the ...
Mehdi Golverdi   +3 more
doaj   +1 more source

Gelişmekte Olan Ülkelerin İkilemi: Vergi Yüküne Karşı İnsani Gelişme Endeksi

open access: yesİzmir İktisat Dergisi, 2020
ABD’den sınırı geçip Meksika’ya ulaştığımızda ekonomik refahta karşılaştığımız uçurumu nasıl açıklayabiliriz? Smith’in iktisadi kuramından günümüze neler değişmiştir?
Hakan AY, Mehmet Latif HAYDANLI
doaj   +1 more source

Research on the Impact of a New Round of Tax Reduction and Fee Reduction Policies on the High Quality Development of Small and Medium-sized Enterprises [PDF]

open access: yesSHS Web of Conferences, 2023
As a powerful measure to deepen the supply-side structural reform, tax reduction and fee reduction policies play an important role in promoting the high quality development of small and medium-sized enterprises(SMEs).This paper selects 582 SMEs listed on
Liu Xiangyu, Chen Sijia, Liu Qihui
doaj   +1 more source

Analysis of Zakat and Tax Policies During the COVID-19 Pandemic

open access: yesAFEBI Islamic Finance and Economic Review, 2022
The relationship between zakat and tax dates back to the early days of the development of Islam. Zakat is one of the pillars of Islam whose obligation is absolute upon one's assets according to certain rules that have been regulated in the Al Quran and ...
Nuzulia Nuzulia   +1 more
doaj   +1 more source

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