Results 81 to 90 of about 1,533,795 (214)
, 2015 In recent years many OECD countries have been observing an increase in middle-income taxpayers making use of aggressive tax planning strategies to reduce their tax.
Australian National University. Centre for Tax System Integrity +2 more
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Buoyancy Estimates of Malaysia's Tax System 1961 – 1998
Malaysian Management Journal, 2000 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
Tax Evasion in Interrelated Taxes [PDF]
In 1969, Shoup postulated that the presence of interrelated taxes in a tax system would reinforce the system of tax penalty ("self-reinforcing penalty system of taxes"). In this paper, we have tried to formally develop this idea.
Alejandro Esteller-More
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Principles and rules for defining of common consolidated tax base in the European Union [PDF]
The "Common Consolidated Tax Base" system is an ambitious goal of the European Commission. Technical discussions related to this system were launched in September 2004, when was formed a working group to help the Commission to prepare a legislative ...
Daniela PIRVU, Gheorghe MATEI
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Ekonomìčnij Vìsnik Nacìonalʹnogo Tehnìčnogo Unìversitetu Ukraïni "Kiïvsʹkij Polìtehnìčnij Institut"This article is devoted to the analysis and systematization of domestic and international experience in the formation of the tax system in the context of supporting favorable parameters for ensuring the economic security of business entities. Within the
Alla Hrechko +2 more
doaj +1 more source
MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK
Jurnal Akuntansi Multiparadigma, 2014 : Tax Administration System Modernization and its Effect on the Level of Compliance of Taxable Entrepreneur. The objective of this research is to analyze the influence of tax administration system modernization on the tax compliance of taxable ...
Lasnofa Fasmi, Fauzan Misra
doaj
POST‐CRISIS TAX STRATEGY OF THE EUROPEAN UNION AND LESSONS FOR BOSNIA AND HERZEGOVINA
Acta Economica, 2011 Balancing between tax sovereignty of the Member States guaranteed by the Constitution of the Union and the need for tax coordination, the EU have announced a strategy for reform of the EU tax system. The new EU tax strategy is based on three main pillars:
Динка Антић
doaj
Complexity and Progressivity in Income Tax Design: Deductions for Work-Related Expenses [PDF]
We analyze optimal income taxes with deductions for work-related or consumptive goods. We consider two cases. In the first case (called a complex tax system) the tax authorities can exactly distinguish between consumptive and work-related expenditures ...
Andreas Löffler +2 more
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Procedural justice and tax compliance
, 2015 Throughout the 1990s, tens of thousands of Australian taxpayers invested in massmarketed tax effective schemes. They enjoyed generous tax breaks until the Australian Taxation Office (Tax Office) told them in 1998 that they abused the system.
Australian National University. Centre for Tax System Integrity +2 more
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Exploiting a low tax system: non-tax-induced cigarette price increases in Taiwan 2011-2016. [PDF]
Tob Control, 2019 Gao W +6 more
europepmc +1 more source