Results 21 to 30 of about 141,967 (286)
Free trade taxation and protectionist taxation [PDF]
International Tax and Public Finance, 1996 The goal of this paper is to seek new insight regarding international tax policy by recasting it in parallel with the theory of international trade. This is accomplished by defining a free trade taxation regime as one that is consistent with an efficient worldwide allocation of capital, and evaluating within this perspective various aspects of tax ...
openaire +2 more sources
Addressing the small business tax compliance burden: Evidence from South Africa
Journal of Economic and Financial Sciences, 2013 Small businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens.
Sharon Smulders, Gelishan Naidoo
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The Impact of Internet Use on Corporate Tax Avoidance: Evidence from Chinese Enterprises
Complexity, 2022 Based on the data of Chinese industrial enterprises from 2004 to 2009, a fixed-effect model is adopted in this paper to analyze the effect and the mechanism of the enterprises using the Internet on tax avoidance.
Gaoyi Lin +3 more
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Journal of Economic and Financial Sciences, 2016 The South African government is dedicated to improving the country’s economy. The establishment of economic zones is used throughout the world as a method to improve a country’s economic growth.
Nadea le Roux, Anculien Schoeman
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ASSESSING CERTIFIED PUBLIC ACCOUNTANTS AS CAREER CHOICE: ACCOUNTING STUDENTS’ PERCEPTION
Journal of Management Small and Medium Enterprises (SME's), 2023 The purpose of this study is to analyze accounting students' perceptions of becoming a Certified Public Accountant (CPA). The factors measured in this study are variables of Human Influence, Intrinsic Value, Career Prospects, Job Market Factors, and ...
Syifa Citra Nabela +3 more
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Forensic audit of public debt in the financial control system of Ukraine [PDF]
Accounting and Financial ControlForensic audit of public debt is an important tool for ensuring financial transparency and effective public finance management. In the context of Ukraine, given the difficult economic situation and high level of public debt, the use of forensic audit is ...
Hanna Filatova +2 more
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Could revenue recycling make effective carbon taxation politically feasible?
Science Advances, 2019 Effective carbon taxation is politically feasible when combining international involvement and revenue recycling. Carbon taxes are widely regarded as a potentially effective and economically efficient policy instrument for decarbonizing the global energy
Liam F. Beiser‐McGrath, T. Bernauer
semanticscholar +1 more source
BEPS ACTION PLAN 13: DEFINITION, BENEFIT, CHALLENGE, AND CHANGE [PDF]
Eurasia: Economics & Business, 2023 This paper describes the implementation of BEPS Action Plan 13: Definition, Benefit, Challenge, and Change. The research was conducted using qualitative. It used secondary data from OECD. Lyotard was used to analyzing the data.
Kumalasari K.P. +3 more
doaj
Countering Economic Crime in The Context of Globalization [PDF]
SHS Web of Conferences, 2021 Research background: The criminalization of public relations in the context of economic globalization is one of the hallmarks of modernity. The study of world, Russian and regional trends and patterns of economic crime and its conditionality by ...
Markina Svetlana +3 more
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Taxation and Migration: Evidence and Policy Implications
Journal of Economic Perspectives, 2019 In this article, we review a growing empirical literature on the effects of personal taxation on the geographic mobility of people and discuss its policy implications.
H. Kleven +3 more
semanticscholar +1 more source