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The Impact of Zimbabwe?s Recently Implemented Vat Withholding Tax System on Tax Compliance and Tax Evasion: Desktop study [PDF]
Journal of Economic and Social Development (Varaždin)This article evaluates the impact of Zimbabwe's recently implemented Value Added Tax (VAT) withholding tax system on tax compliance and tax evasion to determine if it is an effective tool for curbing tax evasion and improving tax compliance.
Newman Wadesango, Lovemore Sitsha
doaj
المجلة الدولية للأداء الاقتصادي, 2022 يتناول هذا البحث النظام الضريبي الجزائري بالتحليل والتقييم لمختلف المشاكل التي يعاني منها، ونهدف من خلال البحث إلى إظهار معوقات النظام الضريبي الج زائري وكذا اقتراح بعض الحلول لتلافي هذه المعوقات، وفي إطار ذلك اعتمدنا على المنهج الوصفي التحليلي من أجل ...
Youcef GACHI
doaj
Dual Income Taxes: A Nordic Tax System [PDF]
, 2010 This paper discusses the principles and practices of dual income taxation in the Nordic countries. The first part of the paper explains the rationale and the historical background for the introduction of the dual income tax and describes the current Nordic tax practices.
openaire +4 more sources
Administering the Tax System We Have [PDF]
, 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
Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes +2 more
wiley +1 more source
Cogent Business & ManagementThe paper examined the effect of tax policies on tax compliance and the moderating role of gender. A positivist research philosophy and quantitative research strategy were adopted.
Wilbert Manyanga +4 more
doaj +1 more source
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
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
Markets Mitigate Land‐Use Competition From Energy Crops and Increase Farm Revenues
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Meeting the US Sustainable Aviation Fuel Grand Challenge target of 35 billion gal annually by 2050 will require an estimated 380 million–700 million dry tons of agricultural biomass feedstock. This study evaluates the implications of large‐scale biomass production for land use, crop production, and market outcomes under mature market ...
Daniel G. De La Torre Ugarte +2 more
wiley +1 more source
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