Results 31 to 40 of about 1,533,795 (214)

Explaining the model of value creation of tax income and gross domestic product based on tax system reforms [PDF]

open access: yesارزش آفرینی در مدیریت کسب و کار
The purpose of the current research is to explain the pattern of value creation from tax revenue and gross domestic product based on tax system reforms.
Bahram Ramazani   +2 more
doaj   +1 more source

IMPLIKASI UTANG PAJAK BERDASARKAN UNDANG-UNDANG NOMOR 28 TAHUN 2008 TENTANG KETENTUAN UMUM DAN TATA CARA PERPAJAKAN TERHADAP WAJIB PAJAK

open access: yesFiat Justisia, 2016
The emergence of the tax debt based, First, Formal Doctrine. The emergence of the tax debt based on formal doctrine is a form of tax collection system based Oficial Assessment System. According to this doctrine the tax debt arose because of published the
Tri Setiady
doaj  

Justice Holmes, Ralph Kramden, and the Civic Virtues of a Tax Return Filing Requirement [PDF]

open access: yes, 2007
A major goal of some tax reform proponents is the elimination of the return filing requirement for many or all Americans. Although the President\u27s Advisory Panel on Federal Tax Reform heard several hours of testimony concerning the possibility of a ...
Zelenak, Lawrence A.
core   +1 more source

Administering the Tax System We Have [PDF]

open access: yes, 2014
Traditional perceptions of tax exceptionalism from administrativ–law doctrines and requirements have been predicated at least in part on the importance of the tax code\u27s revenue–raising function.
Hickman, Kristin E.
core   +2 more sources

Interpretation of Tax Payment Mechanism in Coretax System on Compliance (Case of KPP Pratama Cirebon)

open access: yesiRASD Journal of Management
The Coretax system was designed in 2020 and published in January 2025. This system is designed to optimise and simplify the core system of tax administration.
Moh Yudi Mahadianto   +2 more
doaj   +1 more source

The Necessity of Establishing Value -Added Tax System in Iran [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2006
Policy makers, considering alternatives for tax reform view the value - added tax (VAT) as an alternative option for restructuring tax systems. The necessity of establishing a tax system is one of the concepts taken account of before designing or ...
Mohsen Khoshtinat, Raheleh Yaghoubi
doaj  

The features of reforming the tax system of Ukraine

open access: yesПроблеми Законності, 2013
In the article investigated the types and development of the principles of the tax system. Author suggested to reform the tax system in Ukraine.
Л. В. Товкун
doaj   +1 more source

TAX PLANNING IN THE ENTERPRISE MANAGEMENT SYSTEM

open access: yesJournal of Vasyl Stefanyk Precarpathian National University, 2019
The differences between the concepts of “tax planning”, “tax minimization” and “tax optimization” are investigated and it is established that tax minimization is the maximum reduction of all taxes, tax optimization is the achievement of a proportion ...
OLHA ZHUK, ANTONINA TOMASHEVSKA
doaj   +1 more source

Earnings and Wealth Inequality and Income Taxation: Quantifying the Trade-Offs of Switching to a Proportional Income Tax in the U.S. Ohio [PDF]

open access: yes, 1998
This papaer quantifies the steady-state aggregate, distributinal and mobility effects of switching the U.S. to a proportional income tax system. As a perriquisite to the analysi, we propose a theory of earnings and wealth inequality capable of accounting
Castañeda, Ana   +2 more
core   +1 more source

The Nexus of Quality of the e-Tax System, Taxpayers’ Attitude, Multiple Mediators, and Tax Compliance Behaviour: A Theoretical Paper

open access: yesCECCAR Business Review
Several works of the extant literature have explored tax compliance behaviour. Some studies investigated factors that have a positive effect on tax compliance behaviour. In contrast, some studies use individual theories, and other empirical studies focus
Faustine Juma MASUNGA
doaj   +1 more source

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