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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
, 2021 Abstract This chapter discusses the theory and practice of tax design to achieve an efficient and equitable outcome in support of inclusive growth. It starts with a discussion of the key principles from tax theory to guide practical tax design.
Khaled Abdel-Khader, Ruud De Mooij
openaire +1 more source
Income taxation, uncertainty and stability [PDF]
, 1997 This paper develops a political model to analyze the stability of income tax schedules. It is assumed that agents perceive any proposed alternative tax policy as more uncertain than the status quo. A tax policy is stable if it is a Condorcet winner.
Marhuenda, Francisco +1 more
core +4 more sources
Tax Policy Reconstruction toward Implementation of Circular Economy in Indonesia
Proceedings, 2023 A circular economy seeks to extend products, raw materials, and existing resources in the wheel of life to make them useful as long as possible. The conversion from the old economy form to a circular economy is a complex practice that requires the ...
Ekawati Rini Lestari
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EncyclopediaTechnocracy refers to any political–social–economic system that is governed and managed using purportedly objective scientific and technical principles, and in which ultimate power and authority rests with technical and scientific experts.
Cameron Elliott Gordon
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Фінансово-кредитна діяльність: проблеми теорії та практикиThe article examines the impact of the financial autonomy of local governments on the implementation of the Sustainable Development Goals (SDGs) in Ukraine.
Valentyna Martynenko +5 more
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HistoriesA key question in the literature of technology in society is the degree to which technology is a product of society and vice versa. A related question is how the differing cross-causal lines between the two change both technological and social forms ...
Cameron Elliott Gordon
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Making and Unmaking “Disasters”: The Case of the 1933 Long Beach Earthquake
HistoriesOn 10 March 1933, an earthquake of roughly 6.4 on the Richter scale (retrospectively estimated) hit the City of Long Beach, California, and the counties surrounding it. Seismically, the quake was of moderate magnitude. However, to this day it remains one
Cameron Elliott Gordon
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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
Advanced Robotics Research, EarlyView.Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar +8 more
wiley +1 more source