Results 51 to 60 of about 1,533,795 (214)
Generalized Cash Flow Taxation [PDF]
We show the unique form that must be taken by a tax system based entirely on realization accounting to implement a uniform capital income tax, or, equivalently, a uniform wealth tax.
Alan J. Auerbach, David F. Bradford
core
DYNAMICS OF TAX EVASION IN INDONESIAN SMES: TAX RATES, SELF-ASSESSMENT SYSTEMS, AND TAX MORALE
SAR (Soedirman Accounting Review): Journal of Accounting and BusinessThis study examines tax evasion among Indonesian MSMEs, focusing on tax rates, tax system complexity, and self-assessment. The quantitative survey included 100 Jakarta MSMEs.
William Widjaja, Michael Michael
doaj +1 more source
Unraveling Tobacco Tax Evasion in Bangladesh: Evasion Tactics and Prevention Challenges
International Journal of Qualitative ResearchDespite having a high tax rate, tobacco products in Bangladesh are purchasable at lower prices due to tax evasion and avoidance compared to the rest of the world.
A.M.M. Mubassher Shah +2 more
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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGELAPAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA TEMANGGUNG
Akuntansi Dewantara, 2017 This research aims to analyze the factors that influence of tax evasion. The independent variable in this research are tax fairness, taxation system, subjective norm, tax compliance, discrimination, quality of tax service, and probability of fraud ...
Siti Fatimah, Dewi Kusuma Wardani
doaj +1 more source
, 2016 The paradigm tax dispute involves a taxpayer on one side and the government on the other. In that traditional dyad, only the taxpayer matters, even though the interrelatedness of taxpayers across the fiscal system means that the outcome of any one ...
Sugin, Linda
core +1 more source
Poverty, redistribution, and the middle class: redistribution via probability distributions vs. redistribution via the linear income tax system. [PDF]
Front Sociol, 2023 Jasso G.
europepmc +1 more source
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
Determining an Asset\u27s Tax Basis in the Absence of A Meaningful Transfer Tax Regime [PDF]
, 2018 Until recently, in those circumstances where there was a valuation range with respect to a particular asset, executors faced a choice: among estates subject to the estate tax, declaring a high value would increase the estate tax liability; however, due ...
Schmalbeck, Richard L., Soled, Jay A.
core +1 more source
Modernization of informational system of tax authorities of the Russian Federation
E-Management, 2019 The article analyzes the automated information system “Nalog”, which is used by the tax authorities to tackle various problems related to the functions of the Federal tax service.
S. P. Kosarin +2 more
doaj +1 more source
Taxing for stormwater drainage systems
Water Science and Technology, 2005 This article evaluates the possibility of creating a tax for urban drainage in order to make the system self-financing. Average costs of implementation and maintenance of the services were used to individualize the charges and definition of the tax. The conventional drainage system was evaluated along with a source control alternative, water detention ...
N, Nascimento, V, Cançado, J R, Cabral
openaire +2 more sources