Results 31 to 40 of about 3,311,507 (285)

A Study on the Impact of Fiscal Pressure on the Deviation of Local Government Budget Revenues

open access: yesJournal of Risk Analysis and Crisis Response (JRACR), 2023
This paper examines the impact of fiscal pressure on the degree of deviation from budgetary revenue based on provincial panel data from 2011 to 2020. The results show that fiscal pressure has a positive impact on the deviation of local government budget ...
Chen Ye
doaj   +1 more source

The Effectiveness of Corporate Governance Components as a Control Mechanism in Detecting Tax Avoidance When the Company is Under Financial Pressure

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2021
This study investigates the effectiveness of corporate governance components in detecting corporate tax avoidance and how effectiveness is affected when firms are under financial pressure.
Indarti Diah Palupi   +2 more
doaj   +1 more source

PROBLEMS AND PRINCIPLES OF OPTIMIZING THE SOCIO-ECONOMIC EFFECT OF THE PERSONAL INCOME TAX IN UKRAINE

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2020
. This article is devoted to estimating and explaining the extent of social priority implementation in fiscal policy in Ukraine and defining the reserves, caused by placing the personal income tax in Ukrainian tax system, which would be used to improve ...
I.S. Verkhovod   +4 more
doaj   +1 more source

DETERMINAN MANAJEMEN LABA DALAM PERUBAHAN TARIF PAJAK PENGHASILAN BADAN

open access: yesJurnal Akuntansi Kontemporer, 2020
In 2008, the Indonesian Directorate General of Tax Law changes the Income Tax Law. They have been issued the Law Division 36 of 2008 on Income Tax. Corporate income tax rates changes from progressive rates to single rate, which 28% were effected in 2009 ...
Santoso Suando   +2 more
doaj   +1 more source

A Study on the Evolution of Tax Pressure in Romania

open access: yesAnnals of the Alexandru Ioan Cuza University - Economics, 2014
Abstract Fiscal pressure is often considered a barometer for the impact and level of taxation experienced by individual taxpayers and businesses. In Romania, the study of the tax burden has been and will remain a highly debated topic in a national as well as European context. Thus, in this article, we conducted a descriptive statistical
Georgeta Vintilă, Ioana Laura Ţibulcă
openaire   +1 more source

Getting From Here to There: The Transition Tax Issue

open access: yes, 2017
If there is fundamental U.S. international income tax reform, regardless of the reform option chosen, the United States must decide how to handle the $2.4 trillion to $2.6 trillion of previously untaxed foreign income accumulated by U.S.
Fleming, J. Clifton Jr.   +2 more
core   +5 more sources

The Tax Pressure Influence on Underground Economy Size in Romania between 2001-2010 [PDF]

open access: yesRisk in Contemporary Economy, 2011
The aggressive extension of the level of underground economy, with a more and more organized developmental character, tends to place the phenomenon as a direct threat to the proper operation of State democratic institutions and, due to the generalized ...
Rodica PRIPOAIE, Silviu PRIPOAIE
doaj  

LA PRESIÓN FISCAL EN LAS SOCIEDADES COOPERATIVAS AGRARIAS DE SEGUNDO GRADO: REPERCUSIÓN DE LA LEY 3/2002, POR LA QUE SE MODIFICA LA LEY 2/1999 DE SOCIEDADES COOPERATIVAS ANDALUZAS/THE FISCAL PRESSURE IN THE COOPERATIVE AGRARIAN SOCIETIES OF SECOND DEGREE: AFTEREFFECT OF THE LAW 3/2002, WHY IS THE LAW 2/1999 OF COOPERATIVE ANDALUSIAN SOCIETIES MODIFIED [PDF]

open access: yesRevista de Estudios Cooperativos, 2006
Dado el notable crecimiento del sector cooperativo en nuestro país se hace cada vez más necesario un estudio de la presión fiscal que soporta el mismo. Los estudios existentes hasta el momento sobre presión fiscal son escasos, y más concretamente en el ...
Tomás GARRIDO PULIDO   +1 more
doaj  

Caregiver Perspectives on the Burden of Disease and Treatment in Uncontrolled Gout

open access: yesArthritis Care &Research, EarlyView.
Objective Uncontrolled gout (UG) refers to persistently elevated serum urate (SU) levels >6 mg/dL and ongoing gout symptoms despite use of urate‐lowering therapy (ULT). The objective of this study was to evaluate the burden associated with informal caregiving for individuals with UG.
Angelo Gaffo   +6 more
wiley   +1 more source

Magneto‐Ionic Devices With Polymer‐Based Electrolytes

open access: yesAdvanced Functional Materials, EarlyView.
Polymer electrolytes are introduced for magneto‐ionic devices based on hydroxide and hydrogen ions. The magneto‐ionic effect results in a pronounced voltage‐controlled variation of coercivity in both devices. The switching speed is in the range of 100 ms.
Markus Gößler   +3 more
wiley   +1 more source

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