Results 11 to 20 of about 1,015,747 (314)
Collectively Incentive Compatible Tax Systems [PDF]
SSRN Electronic Journal, 2006 This paper assumes that individuals possess private information both about their abilities and about their valuation of a public good. Individuals can undertake collective actions on order to manipulate the tax system and the decision on public good ...
Felix Bierbrauer
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Victory Tax: A Holistic Income Tax System [PDF]
Entropy, 2021 How can an income tax system be designed to exploit human nature and a free market to create a poverty free society, while balancing budgets without disproportional tax burdens? Such a tax system, with universal character, is deduced from the following guiding principles: (1) a single tax rate applies to all income types and levels; (2) the tax rate ...
openaire +3 more sources
Optimal Tax Depreciation Under A Progressive Tax System [PDF]
SSRN Electronic Journal, 2000 The focus of this paper is on the effect of a progressive tax system on optimal tax depreciation. By using dynamic optimization we show that an optimal strategy exists, and we provide an analytical expression for the optimal depreciation charges. Depreciation charges initially decrease over time, and after a number of periods the firm enters a steady ...
Wielhouwer, J.L. +2 more
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Tax Administration and Tax Systems [PDF]
SSRN Electronic Journal, 2015 This is a review of the so-called "Optimal tax systems" approach to the econòmic analysis of taxation. This approach acknowledges the bunch of instruments the public sector has to collect revenues, but also the multiple responses of taxpayers to them.
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TAX SYSTEMS OF THE MEMBER STATES OF THE EUROPEAN UNION
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2013 This article contains analysis of the tax systems of the member states of the European Union. Despite the numerous EU tax harmonization initiatives, national tax systems still have some differences.
E. Bikas, G. Keliuotytė-Staniulėnienė
doaj +1 more source
On the Legal System of Tax Voluntary Disclosure Based on Tax Compliance
Journal of Legal Studies, 2023 To encourage taxpayers to voluntarily disclose their illegal tax acts such as tax evasion and evasion and perform their tax obligations, the tax authorities implement tax voluntary disclosure to encourage them. Tax voluntary disclosure not only increases
Hai Yan
doaj +1 more source
Globalization processes in Baltic countries: Analysis of trends in Lithuania, Latvia and Estonia
Journal of Business Economics and Management, 2003 The paper scrutinizes issues concerning factors determining inflow of foreign direct investments into Baltic States. It aims to determine what drives foreign capital to considered region, and if different approaches to conditioning business environment ...
Romualdas Ginevičius +1 more
doaj +1 more source
Harmonization of tax systems of the EAEU member States in the context of globalization
Ученые записки Российской академии предпринимательства, 2021 The article deals with the optimization of tax systems of the member States of the Eurasian economic Union (hereinafter - the EAEU). Special attention is paid to the comparative analysis of tax systems and tax policy of the EAEU member States, in ...
T. V. Voronchenko
doaj
Analysis of Tax Understanding, Tax System, and Tax Sanctions on Tax Evasion
East Asian Journal of Multidisciplinary Research, 2023 The purpose of this study is to examine the effect of understanding taxation, the tax system, and tax sanctions on tax evasion among taxpayers registered at KPP Pratama Cikarang Selatan. The research data was obtained by distributing questionnaires using the random sampling method.
Ahmad Bukhori Muslim +2 more
openaire +1 more source
Effective versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies [PDF]
, 2000 Wide differences between effective or realised average tax rates and tax yields that would result if statutory tax rates were strictly applied indicate tax compliance and collection problems.
Schaffer, Mark E., Turley, Gerard
core +3 more sources