Results 71 to 80 of about 1,533,795 (214)
PECULIARITIES OF TAXATION BY LAND TAX AND TAX ON PROPERTY OF PHYSICAL PERSONS: HISTORICAL ASPECT
Вестник Северо-Кавказского федерального университета, 2022 The article assesses the economic nature of land tax and the tax on property of individuals, studies the evolution of taxation ofreal estate objects and land plots, and gives the tools used by the state in relation to land tax and tax on property of ...
V. Roshchupkina
doaj
Jurnal Akuntansi, 2013 In order to improve the quality of tax services to the tax payers, the Directorate General of Taxation (DGT) implement modernization of tax administration system (e- system). This system uses e-SPT in reporting tax.
Ita Salsalina Lingga
doaj +1 more source
The multiplicity of taxpayer identities and their implications for tax ethics
, 2015 It is argued that many social factors (ethics, norms, legitimacy) affecting tax compliance derive their meaning and potency from taxpayers’ identities, the way they position themselves socially relative to other taxpayers, and the tax authority.
Australian National University. Centre for Tax System Integrity +2 more
core
Determinant Tax Compliance by Tax Fiscus Perception
Jurnal Akuntansi, Manajemen dan Ekonomi, 2019 Tax has an important role in the country, namely as one of the largest sources of revenue. The existence of obstacles in tax revenue makes the government or in this case the Directorate General of Tax implement several new policies aimed at increasing ...
Purwati Harjayani, Indriyana Puspitosari
doaj +1 more source
PROPERTY TAX AND TAX REFORM IN TEXAS: AN EQUITY CONCERN [PDF]
The Governor of Texas has proposed a tax reform that lowers property tax and eliminates the franchise tax. The lost revenues are replaced by raising the sales tax and instituting a modified value-added tax. The issues are not unique to Texas, many states
Jones, Lonnie L., Stallmann, Judith I.
core +1 more source
Understanding taxpayer attitudes through understanding taxpayer identities
, 2015 For tax systems which rely on voluntary self-reporting of tax obligations, the need to understand what drives taxpayer attitudes and behaviour is important in ensuring that taxes owed are declared and collected.
Australian National University. Centre for Tax System Integrity +2 more
core
Rethinking the Penalty for the Failure to File Gift Tax Returns [PDF]
, 2013 In this article, the authors argue that Congress must reform the penalty structure associated with the failure to file gift tax returns if it wants to maintain the integrity of the transfer tax ...
Caron, Paul L. +3 more
core +1 more source
Input Versus Output Taxation in an Experimental International Economy [PDF]
This paper is concerned with a policy oriented macroeconomic experiment involving an ‘international’ economy with a relatively small ‘home’ country and a large ‘foreign’ country.
Arno Riedl, Frans van Winden
core
Overview of the Federal Tax System [PDF]
, 2014 The major sources of federal tax revenue are individual income taxes, Social Security and other payroll taxes, corporate income taxes, excise taxes, and estate and gift taxes.
Marples, Donald J, Sherlock, Molly F
core +1 more source
Strategic Trade Policy through the Tax System [PDF]
If conventional instruments of strategic trade policy are unavailable, the system of foreign profit taxation and transfer price guidelines may serve as surrogate policy instruments. In this paper, I consider a model where firms from two countries compete
Johannes Becker
core