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

