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Victory Tax: A Holistic Income Tax System [PDF]
Entropy, 2021 How can an income tax system be designed to exploit human nature and a free market to create a poverty free society, while balancing budgets without disproportional tax burdens?
Donald J. Jacobs
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E-tax system effectiveness in reducing tax evasion in Nigeria [PDF]
Problems and Perspectives in Management, 2021 This study examined how electronic tax system (E- tax system) reduces tax evasion in Nigeria. The survey sample was drawn from Federal Inland Revenue Service (FIRS) staff and small and medium-scale enterprise taxpayers registered in F.C.T., Abuja ...
Adegbola Olubukola Otekunrin +4 more
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The impact of attitude towards an e-tax system on tax compliance of Vietnamese enterprises: Adoption of an e-tax system as a mediator [PDF]
Journal of Entrepreneurship, Management and Innovation, 2022 PURPOSE: Tax compliance is a topic of concern for many scholars all over the world. Most of them point out factors affecting tax compliance, and one significant factor is the adoption of tax compliance. However, there have not been many studies analyzing
Ha Thi Hai Do +3 more
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ON CERTAIN SPECIFIC FEATURES OF TAX PROCEDURE AS A TYPE OF ADMINISTRATIVE PROCEDURE
Pravo, 2022 Due to numerous specific characteristics, but also the importance of regular functioning of Republic of Serbia in terms of financing public expenditures, our legislator pays a special attention to the tax system, tax administration and tax procedure ...
Darko Golić, David Matić
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The function of the Islamic tax system compared to the mainstream economics [PDF]
جستارهای اقتصادی, 2021 The tax system as a subset of the economic system serves the purposes that the economic system pursues. On the one hand, the goals of each system are based on the assumptions and values of each school, and therefore the fundamental function of tax ...
Alireza Lashkari
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Political Stubbornness and Online Local Budget Transparency in Croatia [PDF]
Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 2019 Online local budget transparency (OLBT) has been recognized as an important feature of good governance. Accordingly, in this paper, OLBT is measured in all 128 cities and a sample of 100 municipalities in Croatia using several key local budget documents ...
Katarina Ott +2 more
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Impact of tax competition on fiscal incomes of Kazakhstan in terms of tax competitive environment [PDF]
E3S Web of Conferences, 2020 International tax competition requires tax reforms from all countries in the world. To meet international standards, countries use different methods to attract resources to their economies.
Shakbutova Aliya +4 more
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Assets: Jurnal Akuntansi dan Pendidikan, 2021 This study aims to examine the effect of the self-assessment system on tax evasion and the effect of intrinsic religiosity moderation on the relationship between the self-assessment system and tax evasion.
Alfriadi Dwi Atmoko
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Tax Compliance Behavior Among Malaysian Taxpayers: A Dual-stage PLS-SEM and ANN Analysis
SAGE Open, 2022 The tax system provides the necessary financial resources to a country’s administration to use the collected resources for the welfare of the general public and the development of general infrastructure.
Naeem Hayat +4 more
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On the optimal progressivity of the income tax code [PDF]
, 2004 This paper computes the optimal progressivity of the income tax code in a dynamic general equilibrium model with household heterogeneity in which uninsurable labor productivity risk gives rise to a nontrivial income and wealth distribution. A progressive
Conesa, Juan Carlos, Krueger, Dirk
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