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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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
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The effect of a worldwide tax system on tax management of foreign subsidiaries
Journal of International Business Studies, 2019 Under a worldwide tax system, firms pay taxes on their domestic income and repatriated foreign income, whereas under a territorial tax system repatriated foreign income is exempt from taxation.
Jochen Pierk +2 more
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A clean innovation comparison between carbon tax and cap-and-trade system
Energy Strategy Reviews, 2020 Both carbon tax and cap-and-trade systems are widely applied to reduce emission. This article compares the clean innovation effects of carbon tax with cap-and-trade systems by a static optimal model.
You-Hua Chen, Chan Wang, Pu-Yan Nie
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Tax System of the Russian Federation: Current State and Steps towards Financial Sustainability
Sustainability, 2019 Achieving financial sustainability is the most important strategic task of the state in a turbulent global economic environment. The purpose of this study was to identify the patterns of development and peculiarities of the tax situation in Russia.
Evgeniya Vasilyeva +2 more
exaly +2 more sources
Tax Service Quality: The Mediating Effect of Perceived Ease of Use of the Online Tax System
Procedia, Social and Behavioral Sciences, 2015 This study examines the mediating effect of perceived ease of use on the relationship between tax service quality and online tax system. A total of 206 surveyed data was analyzed using structural equation modeling. The result shows that perceived ease of
Bojuwon Mustapha +1 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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