Results 31 to 40 of about 25,666,163 (299)
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
Does an uncertain tax system encourage “aggressive tax planning”?
Economic Analysis and Policy, 2014 James Alm
exaly +2 more sources
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
Employment Structure and the Rise of the Modern Tax System
The American Economic Review, 2019 This paper builds a new microdatabase that covers 100 countries at all income levels and long-run time series in the United States (1870–2010) and Mexico ( 1960–2010) to document how the modern tax system arises over development. I establish a new set of
A. Jensen
semanticscholar +1 more source
Effect of the Complexity of the Customs Tax System on the Tax Effort [PDF]
Economies, 2022 This paper empirically analyses the effects of the tax complexity and other elements, such as natural resource revenues, public expenditure, and the capacity of the statistical system, on the efficiency of Ecuadorian Customs Administration. For this purpose, the methodology used consists of modeling a stochastic production frontier whose estimation ...
González Aguirre, Jazmín +1 more
openaire +3 more sources
The marginal cost of public funds is one at the optimal tax system
International Tax and Public Finance, 2018 This paper develops a Mirrlees framework with skill and preference heterogeneity to analyze optimal linear and nonlinear redistributive taxes, optimal provision of public goods, and the marginal cost of public funds (MCF). It is shown that the MCF equals
B. Jacobs
semanticscholar +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
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
Jurnal Riset Akuntansi PolitalaThis literature review discusses how the implementation process of the Core Tax Administration System (CTAS) in Indonesia. This is an important step for efficiency, transparency and taxpayer compliance.
Chevri Korat, A. Munandar
semanticscholar +1 more source
Caregiver Perspectives on the Burden of Disease and Treatment in Uncontrolled Gout
Arthritis Care &Research, EarlyView.Objective Uncontrolled gout (UG) refers to persistently elevated serum urate (SU) levels >6 mg/dL and ongoing gout symptoms despite use of urate‐lowering therapy (ULT). The objective of this study was to evaluate the burden associated with informal caregiving for individuals with UG.
Angelo Gaffo +6 more
wiley +1 more source