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Quality of E-Tax System and Tax Compliance Intention: The Mediating Role of User Satisfaction
Informatics, 2023 The effectiveness of the e-tax system in encouraging tax compliance has been largely unexplored. Thus, the current study aims to examine the interrelationship between technological predictors in explaining tax compliance intention among certified tax ...
Prianto Budi Saptono +8 more
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Финансы: теория и практика, 2023 The subject of the study is the revenues from the corporate property tax in the context of types of economic activity and regions. The purpose of the study is to determine the role of corporate property tax in the structure of tax revenues in terms of ...
R. V. Balakin +2 more
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Brain drain and tax competition: Do we need another BEPS? [PDF]
Anali Pravnog Fakulteta u Beogradu, 2019 In the article we argue that the origins of the international tax base erosion in the corporate sector, which are the harmful tax competition for capital and old-fashioned international tax rules, are also relevant for the taxation of income of the high ...
Milogolov Nikolai, Berberov Azamat
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International Breastfeeding Journal, 2022 Background Governments must protect and apply maximum feasible resourcing to the protection, promotion and support of breastfeeding in order to meet their international legal obligations with respect to the human rights of women and children.
Carina Stone, Julie P. Smith
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The system of tax incentives in regional tax policy [PDF]
SHS Web of Conferences, 2021 The article analyzes the problem of optimization of tax benefits in formation of tax policy at the regional level. The application of a systematic approach in improving the regional tax regime has been substantiated.
Glotko Andrey, Lyaskin Gennady
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Tax Policy and Fair Inequality [PDF]
SSRN Electronic Journal, 2012 Chapter 6 discusses the implications of a liberal egalitarian approach to tax policy and argues that such an approach avoids two fundamental challenges faced by the standard welfarist approach: the “exploitation of the hard-working” and the “exploitation of the talented.” It is also argued that the liberal egalitarian approach is able to capture the ...
Cappelen, Alexander W. +1 more
openaire +2 more sources
The Disappearing State Corporate Income Tax [PDF]
, 2004 This paper examines alternative explanations for the decline over the past two decades in state corporate income taxes relative to the state economy. We employ a survey of state tax administrators, individual tax returns from Georgia and Utah, and panel ...
David L. Sjoquist +3 more
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Theoretical and Methodological Justification for the Formation of Local Budgets in the Context of Decentralization [PDF]
Problemi Ekonomiki, 2018 The aim of the article is to formulate a theoretical and methodological justification for the formation of local budgets, including budgets of united territorial communities (UTC).
Pasichnyk Yurii V.
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RUDN Journal of Law, 2023 The study examines the development of the content of the institution of tax liability in the economy digitalization context as a result of implementation of relevant measures of state tax policy.
Olga I. Lyutova
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BMC Health Services Research, 2021 Background This study investigated if the evidence on the success of the Pay for Performance (P4P) schemes in healthcare is changing as the schemes continue to evolve by updating a previous systematic review.
Arezou Zaresani, Anthony Scott
doaj +1 more source