Results 1 to 10 of about 25,666,163 (299)
Luxury Tax and Wealth Tax – Between Transparency and Sustainability of the Tax System
CECCAR Business ReviewDue to the large sums spent following the severe and large-scale lockdown in 2020, when most countries had to step up spending on health and social protection, introducing numerous incentive measures, while tax revenues declined sharply, which led to the
Daniela-Nicoleta SAHLIAN +3 more
doaj +1 more source
Research on the Difference Between Accounting System and Tax Laws
MATEC Web of Conferences, 2018 The article analyzes and demonstrates the differences between China’s accounting system and tax laws, and the difference between accounting system and tax law in China has its deep historical background, Its main reason lies in the difference between ...
Sun Yi
doaj +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2017 This research is aimed to examine and analyze the influence of tax evasion, tax compliance by tax payer, self assessment system, awareness of tax payer, the comprehension on tax laws, and perceptions of service quality towards the level of tax income ...
Yuli Tri Cahyono
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Pengaruh Faktor Sosial dan Ekspektasi Kinerja terhadap Tax Billing System
Jurnal Kajian Akuntansi, 2020 This study aims to examine the effect of Social Factors and Performance Expectations on the use of a tax billing system application. Performance Expectations are intended to use a tax billing system application to help improve performance. Social factors
Wiwit Irawati, Beny Priambodo
doaj +1 more source
Comparative analysis of tax administration system in Russian regions [PDF]
Экономика региона, 2011 This paper presents the results of the study on tax administration attractiveness for taxpayers in the Russian Federation. The authors provide an overview of existing approaches to understanding the nature of the tax administration.
Aleksey Sergeevich Naydenov +1 more
doaj +1 more source
Not(ch) Your Average Tax System: Corporate Taxation under Weak Enforcement
, 2018 How should developing countries tax corporate income? This paper studies this question in Costa Rica, where firms face discontinuously higher average tax rates on profits when their revenue marginally increases.
Pierre Bachas, Mauricio Soto
semanticscholar +1 more source
Tax Transparency for an Effective Tax System [PDF]
, 2021 This rapid review examines evidence on the transparency in the tax system and its benefits; e.g. rising revenue, strengthen citizen/state relationship, and rule of law. Improvements in tax transparency can help in strengthening public finances in developing countries that are adversely affected by COVID-19. The current context (i.e.
openaire +1 more source
, 2018 Taxpayers' voluntary compliance attitude with tax system is influenced by demographic, individual, social, institutional and economic factors. Thus, the objective of this study was to examine the factors influencing tax voluntary compliance attitude with
Dr. Kanbiro Orkaido Deyganto
semanticscholar +1 more source
Tax compliance behavior of taxpayers in Ethiopia: A review paper
Cogent Economics & Finance, 2023 This review paper attempted to assess the tax compliance behavior of taxpayers in Ethiopia. The objectives were specifically to identify determinants and challenges of tax compliance behavior of taxpayers in Ethiopia. Taxes are the most important sources
Esmael Abdu, Mohammd Adem
semanticscholar +1 more source
A New Blockchain-Based Value-Added Tax System
Provable Security, 2017 Value-Added Tax or VAT plays an important role in the Indonesian state revenue. Despite its importance, it requires a complex administration process to be done properly.
D. Wijaya +3 more
semanticscholar +1 more source