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Designing a Work-Friendly Tax System [PDF]

, 2004
[Excerpt] Taxes tend to influence individual choices between labor and leisure, and high effective marginal tax rates on earned income tend to discourage work.
Forman, Jonathan Barry
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Directions of state regulation of the tax system in modern conditions

Путеводитель предпринимателя, 2020
This article discusses some directions of state regulation of the tax system in modern conditions that would allow the state to exercise control over the receipt of regular payments from legal and physical persons in the amount provided by law and in a ...
V. E. Gladkova, I. S. Sokolov
doaj  

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

The Corporate Income Tax System: Overview and Options for Reform [PDF]

, 2014
The corporate income tax system has been a focus of many recent debates about tax reform and the economy. Many economists and policy makers argue that reform of the corporate income tax system is needed, although a variety of rationales on why and how ...
Keightley, Mark P
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Luxury Tax and Wealth Tax – Between Transparency and Sustainability of the Tax System

CECCAR Business Review
Due 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, Silviu Cornel CHIRIAC, Radu CIOBANU, Maria Teodora VUȚĂ   +3 more
doaj   +1 more source

Perceived Ease of Use as a Moderator in the Relationship Between the Online Tax System and Tax Service Quality

Jurnal Akuntansi
Purpose - The success of the online tax system is based on the existence quality of tax services and ease of use of the application. The low tax ratio proves that tax compliance in Indonesia is still relatively low. To overcome these problems, this study
Sari Dewi, Handoko Karjantoro, Vera Vera
doaj   +1 more source

A New Tax Framework: A Blueprint for Averting a Fiscal Crisis [PDF]

, 2005
This report presents fiscally responsible recommendations for overhauling the federal tax system and raising the revenues needed to combat mounting federal budget deficits and the fiscal demands presented by an aging society. The proposal calls for a new

core  

INSTITUTIONAL ARCHITECTONICS OF UKRAINE'S TAX SYSTEM

Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2018
The study considers the essence and structure of Ukraine's tax system and its institutional architectonics. The paper proves that in the broad sense institutional architectonics is the main principle of structuring, systematization, interconnection, and ...
Z. Vamalii
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, Anastasiya Evgen'evna Chusova   +1 more
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KEBIJAKAN PENGATURAN PEMUNGUTAN PAJAK DALAM UPAYA MEWUJUDKAN SELF ASSESSMENT SYSTEM

Jurnal Litigasi, 2019
  The policy in enforcing the tax collection system is the authority of the state to determine it. Not all taxes must be the same in the way they are collected.
Berna Sudjana Ermaya
doaj   +1 more source