Results 11 to 20 of about 1,381,128 (359)
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
A study on tax compliance in tax amnesty policy
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah, 2022 The Indonesian Government implemented the tax amnesty policy in 2016 with several objectives, among others, to achieve tax revenue targets in the short-term, while in the long term it is to improve tax compliance, especially for the wealthier Indonesian
Bambang Juanda +3 more
doaj +1 more source
Tax policy in the system of post COVID-19 anti-crisis measures [PDF]
SHS Web of Conferences, 2021 Research Background: Tax policy and reforms are the means to overcome the COVID-19 crisis, contributing to economic growth. The study is based on an analysis of tax regimes before the pandemic. Purpose of the article: Purpose of the article is to develop
Shavshukov Viacheslav +1 more
doaj +1 more source
The Definitions of Income [PDF]
, 2017 What is income? It’s a seemingly simple question that’s surprisingly hard to answer. Income is the basis for assigning tax burdens, for distributing transfers, and for broader normative issues of inequality and justice. Yet we lack a shared conception of
Brooks, John R.
core +2 more sources
Menelaah Narasi Kebijakan Pajak Daerah Dalam UU No. 1 Tahun 2022: Sebuah Tinjauan Literatur
Nagari Law Review, 2022 The development of a local tax system is one of the policy themes of Law No. 1 of 2022. However, Law No. 1 of 2022 focuses exclusively on material tax law, such as adjustments to local tax tariffs, and makes no reference to formal tax law, such as the ...
Chessa Ario Jani Purnomo +2 more
doaj +1 more source
Pengaruh Kebijakan Perpajakan pada Perencanaan Pajak dengan Sanksi Administrasi sebagai Pemoderasi
Jurnal Inovasi Akuntansi, 2023 This study aims to determine and obtain empirical evidence of the effect of tax policy on individual taxpayer tax planning, with tax sanctions as a moderating variable at the South Badung Tax Service Office.
I Putu Edy Arizona
doaj +1 more source
Cigarette affordability and impacts of 2014 tax reform in Vietnam
Tobacco Induced Diseases, 2018 Background Vietnam revised the Excise Tax Law in 2014 leading to an increase of the cigarette excise tax rate from 65% of ex-factory price to 70% in January 2016, and to 75% in January 2019. The government plans to make other excise tax reforms in 2018.
Thi Tuyet Tran +5 more
doaj +1 more source
Risk and self-optimization analysis of the carbon tax policy based on scenario simulation
Environmental Research Communications, 2023 The double dividend of the carbon tax policy has been a controversial topic. To comprehensively evaluate the benefits and risks brought by the carbon tax policy and contribute to China’s emission reduction goals, this paper establishes a carbon tax ...
Kanghui Zhang, Long Lu
doaj +1 more source
The Indonesian Journal of Accounting Research, 2022 This study aims to analyze the factors that influence personal tax compliance in paying the income tax from online sales of MSME, namely tax policy, tax knowledge, tax sanctions, and tax incentives.
Eko Lasmono, Dekar Urumsah
doaj +1 more source
The South African tax mix and economic growth
South African Journal of Economic and Management Sciences, 2014 The research reported in this paper suggests that government fiscal policy can influence economic growth through alterations in the tax mix and the overall size of government spending.
AH de Wet, NJ Schoeman, SF Koch
doaj +1 more source