Results 11 to 20 of about 13,927 (261)
Addressing inequality and poverty with tax instruments [PDF]
Ekonomski Anali, 2011 There is a consensus, in both academia and economic policy circles, that the reform of the personal income tax system in Serbia is necessary one. Two frequently discussed reform scenarios are East European style flat tax and the comprehensive income ...
Ranđelović Saša +1 more
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Analisis Kinerja Perusahaan dan Pajak Penghasilan Sebelum dan Setelah Berlakunya UU PPH Tahun 2008
Jurnal Akuntansi Kontemporer, 2017 This research is to examine whether the tax reform in 2009h os an impact on the firm's performance. The main points of reformation are a change of tax income tarif dan the tax facilities for public company.
Ronny Irawan
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Mengenal Sistem Administrasi Perpajakan Modern di Era Reformasi Perpajakan
Jurnal Wacana Kinerja, 2020 tax reform application period in Indonesia is not only held in 1985 but also continued by tax reform in organization section of tax directorate general.
Abdul Rahman
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Tax Reforms - Taxes Without Tax Laws [PDF]
SSRN Electronic Journal, 2011 {"references": ["TOP TAX SYSTEM\nhttp://vijayavarma.com\nhttp://vijayakrushnavarma.com\nhttp://singletax.org\nhttp://optimaltaxation.net\nhttp://taxreforms.net"]}
openaire +2 more sources
National Tax Journal, 1981 The implementation of unanticipated changes in the tax structure results in essentially arbitrary redistributions of income.
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The spatial spillover effect of higher SO2 emission tax rates on PM2.5 concentration in China
Scientific Reports, 2023 In this paper, the adoption of SO2 emission tax rates higher than the legal minimum standard is regarded as a noteworthy policy reform in China (quasi-natural experiment), and a spatial Difference-in-Differences (Spatial-DID) model is constructed to test
Kaifeng Wang +3 more
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Tax Reform in Brazil: a Public Choice Theory approach
Economia & Região, 2013 This article aims to analyze tax reform necessity and the barriers to the implementation of tax reform at the light of public choice theory. The research identifies the arguments that provides the explanation for the tax reform does not occur in Brazil ...
Allan Silveira dos Santos +3 more
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The Impact of China’s Tax Policy Reform on the Gap between Rich and Poor [PDF]
SHS Web of ConferencesCommon prosperity is the goal that the Chinese government is constantly striving for, and the reform of the tax system is the only way to achieve this goal.
Liu Lin
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Structural Adjustment Policies and the Role of Tax Reform
Asian Development Review, 1993 Tax reform is hardly a new area in the economic agenda of developing countries. Gillis points out that there has been over 100 attempts at tax reform in developing countries since 1945.
Benjamin E. Diokno
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Tax Policies of Low Carbon in China: Effectiveness Evaluation, System Design and Prospects
Frontiers in Environmental Science, 2022 Fiscal and taxation policy tools play an important role in promoting green and low-carbon development. Based on classical tax theory, including the Potter hypothesis and the environmental Kuznets curve, this paper explores the impact of environmental tax
Ping Feng +3 more
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