Results 11 to 20 of about 1,534,985 (342)
Optimal Tax Depreciation Under A Progressive Tax System [PDF]
SSRN Electronic Journal, 2000 The focus of this paper is on the effect of a progressive tax system on optimal tax depreciation. By using dynamic optimization we show that an optimal strategy exists, and we provide an analytical expression for the optimal depreciation charges. Depreciation charges initially decrease over time, and after a number of periods the firm enters a steady ...
Wielhouwer, J.L. +2 more
openaire +8 more sources
Tax Administration and Tax Systems [PDF]
SSRN Electronic Journal, 2015 This is a review of the so-called "Optimal tax systems" approach to the econòmic analysis of taxation. This approach acknowledges the bunch of instruments the public sector has to collect revenues, but also the multiple responses of taxpayers to them.
openaire +3 more sources
Tax Accounting System for Geotechnical Construction [PDF]
MATEC Web of Conferences, 2019 The importance of this research is based on the need of the tax accounting organization as information system, because that can meet the information needs of users in information useful for tax management.
Kholkin Anatolii +4 more
doaj +1 more source
Pathological analysis of Afghanistan’s tax system in the light of tax principles [PDF]
دانشنامه حقوق اقتصادیToday, financial law scholars consider taxes and tax policies to be extremely important and vital in a country's economy. Having a functional and successful tax system can steer a country towards development and minimize economic and social problems ...
Ariyan Ghassemi, Alireza Mohseny
doaj +1 more source
The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance [PDF]
Journal of Economics Finance and Administrative Science, 2020 Purpose - The purpose of this paper is to examine the mediating effect of adoption of electronic tax system in the relationship between attitude towards electronic tax system and tax compliance using evidence from small business enterprises (SBEs) of an ...
Sadress Night, Juma Bananuka
doaj +1 more source
Analysis of Tax Understanding, Tax System, and Tax Sanctions on Tax Evasion
East Asian Journal of Multidisciplinary Research, 2023 The purpose of this study is to examine the effect of understanding taxation, the tax system, and tax sanctions on tax evasion among taxpayers registered at KPP Pratama Cikarang Selatan. The research data was obtained by distributing questionnaires using the random sampling method.
Ahmad Bukhori Muslim +2 more
openaire +1 more source
The Impact Factor of Costs to the Tax System [PDF]
, 2020 This paper is about the costs of the enterprises to the tax system. Thence, we have an analysis of the impact factor of the tax revenues of the countries subject to the costs of companies on the tax system.
Challoumis, Constantinos
core +1 more source
Buoyancy Estimates of Malaysia's Tax System 1961 – 1998
Malaysian Management Journal, 2020 Several criteria are used to determine a 'good tax system' and they include administrative feasibility, ensuring burden of tax is spread fairly among taxpayers and tax buoyancy.
Jeyapalan Kasipillai +1 more
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
doaj +1 more source
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