Results 51 to 60 of about 1,140,491 (182)
Jurnal AkuntansiTaxes constitute a primary source of state revenue and play a crucial role in national development and the improvement of public welfare. However, tax compliance in Indonesia remains relatively low, as reflected in the suboptimal tax ratio. One effort to
Fauziah Tiara Anggraini, Zul Azmi
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Obligation to Publish Information on the Implemented Tax Strategy and Tax Avoidance
Annales Universitatis Mariae Curie-Skłodowska Sectio H, OeconomiaTheoretical background: In the face of growing social and regulatory expectations regarding the transparency of corporate activity, particularly in taxation, the Polish legislator has introduced regulations requiring certain entities to publish ...
Marta Kluzek
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Tax Transparency as an Anti-Corruption Mechanism: The Case of Uzbekistan
Journal of Central Asian StudiesThis article examines the interaction between anti-corruption law and tax law by analyzing tax transparency mechanisms within Uzbekistan’s recent legal and institutional reforms.
Gizem Kapucu
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Tax Secrecy and its Limitations: Is There a Balance?
Central European Public Administration Review, 2018 Economic development in the past decades and the increase of cross-border business by the multinationals coupled with recent financial crisis have brought many questions about whether the taxpayers are paying their fair share.
Tereza Rogić Lugarić +1 more
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Public investment, distortionary taxes and monetary policy transparency [PDF]
In a two-period model with distortionay tax and public investment, we reexamine the interaction between monetary policy transparency and fiscal bias. We find that the optimal decisions of tax and public investment allow eliminating the effects of fiscal ...
Dai, Meixing, Sidiropoulos, Moïse
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EATLP Annual Congress 2018 - Tax Transparency - National Report (Italy)
, 2018 The knowledge of the taxable event and the identity of the taxpayer is the first and inevitable precondition of an efficient and comprehensive tax enforcement.
Pietro Selicato
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Green Taxes and Justice: Rethinking ‘Polluter Pays’ for a Sustainable Future [PDF]
E3S Web of ConferencesEnvironmental degradation driven by negative externalities and fiscal inequality demands a reconfiguration of taxation grounded in the Polluter Pays Principle (PPP). This study aims to develop a normative–comparative framework for a green tax system that
Akram Aqil Syahru +3 more
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“Youth for Tax Transparency” highlights the importance of tax transparency in building public trust, accountability, and sustainable economic development. It also emphasizes the role of youth in promoting honest tax practices, spreading awareness, and supporting transparency through digital literacy and integrity.
Manihuruk, Frans Chrissiasael +2 more
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The BEPS Influence on Tax Information Exchange
Studia Iuridica Lublinensia, 2018 None of the actions envisaged in the Action Plan on BEPS directly relies on intensifying the exchange of information on tax matters. By developing the Action Plan on BEPS, the OECD has identified areas of tax law that have noticed the need for some ...
Dominik Mączyński
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Journal of Tax Administration, 2015 We are moving into a new era where the traditional relationships between tax administrations, tax advisors and companies are changing: moving away from confrontation to cooperation. At the same time, there remains some hope that a new consensus will emerge from the OECD's Base Erosion and Profit Shifting (BEPS) project on a revision to the ...
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