Results 11 to 20 of about 24,793 (311)
Post Tax Reform and Corporate Effective Tax Rate: Evidence from Tunisia
International Review of Management and Marketing, 2020 This study examines the impact of the tax reform on corporate effective tax rate (ETR) and firm-specifics in Tunisia for the post tax reform period (after the fiscal year 2014).
Kamel Naoui, Abdelkader Kasraoui
doaj +4 more sources
Discrete Dynamics in Nature and Society, 2022 It has been ten years since the implementation of property tax reform in Shanghai and Chongqing. With the continuous promotion of tax reform, the central government clearly put forward the decision to accelerate the pilot real estate tax reform in 2021 ...
Wei Dong +3 more
doaj +1 more source
Fundamental Tax Reform in the Netherlands [PDF]
SSRN Electronic Journal, 2000 The Netherlands has abolished the tax on actual personal capital income and has replaced it by a presumptive capital income tax, which is in fact a net wealth tax. This paper contrasts this wealth tax with a conventional realization-based capital gains tax, a retrospective capital gains tax with interest on the deferred tax, and a mark-to-market tax ...
Cnossen Sijbren, Bovenberg Lans
openaire +7 more sources
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
doaj +1 more source
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 +3 more sources
Green Tax Reform and Competitiveness [PDF]
German Economic Review, 1999 Abstract This paper studies a revenue-neutral green tax reform that substitutes energy for wage taxes in an open economy with unemployment. As long as the labour tax rate exceeds the energy tax rate, such a reform will increase employment, reduce the domestic firms' unit cost of production and hence increase international ...
Koskela, Erkki +2 more
openaire +5 more sources
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
doaj +1 more source
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
doaj +1 more source
The urgency of reforming Indonesia’s tax Law in the face of economic digitalization
Cogent Social Sciences, 2023 Tax reform in Indonesia occurred from 1983 to 2009. In the last few years, several changes have been made to the same tax law in a short period.
Amelia Cahyadini +2 more
doaj +1 more source
National Tax Journal, 1981 The implementation of unanticipated changes in the tax structure results in essentially arbitrary redistributions of income.
openaire +2 more sources