Victory Tax: A Holistic Income Tax System [PDF]
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
doaj +5 more sources
Optimal Tax Depreciation under a Progressive Tax System [PDF]
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 ...
De Waegenaere, A.M.B. +2 more
core +10 more sources
Tax system and tax reforms in India [PDF]
This paper is part of a wider research on South-East Asia countries' taxation carried on under the supervision of. V. Tanzi. India is a federal republic and a big, highly populated and poor country, which however since some years has entered the catching
Bernardi, Luigi, Fraschini, Angela
core +1 more source
TOPOLOGICAL CONCEPTUAL MODEL OF THE TAX SYSTEM AND TAX INFORMATION SYSTEM
This article presents a model describing the functional relationships between information objects and subjects of the tax system and tax information system , using the apparatus of the graph and set theory and the theory of Rostov language algorithms and
T. Y. Danelan
doaj +3 more sources
E-tax system effectiveness in reducing tax evasion in Nigeria [PDF]
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
doaj +1 more source
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]
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
doaj +1 more source
ON CERTAIN SPECIFIC FEATURES OF TAX PROCEDURE AS A TYPE OF ADMINISTRATIVE PROCEDURE
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
doaj +1 more source
The function of the Islamic tax system compared to the mainstream economics [PDF]
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
doaj +1 more source
Political Stubbornness and Online Local Budget Transparency in Croatia [PDF]
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
doaj +1 more source
Impact of tax competition on fiscal incomes of Kazakhstan in terms of tax competitive environment [PDF]
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
doaj +1 more source

