Results 271 to 280 of about 188,989 (316)

TAX COMPLIANCE: TAX CONTROL OR TAX MORALITY?

Herald of Omsk University. Series: Economics, 2019
Studies of the factors of tax behavior are still actual in modern conditions for many countries of the world due to the presence of a significant sector of opportunistic behavior. In connection with a very wide range of motivational factors, the identification of the most effective ones in terms of their impact on tax compliance is required.
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Tax rules

Social Choice and Welfare, 2012
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Gersbach, Hans, Hahn, Volker, Imhof, Stephan   +2 more
openaire   +3 more sources

Tax Department Design, Tax Planning, and Tax Risk

Despite the central role of corporate tax departments in managing multinational enterprises' (MNEs) global tax positions, little is known about how their internal design shapes corporate tax behavior. Drawing on hand-collected data on more than 8,000 tax employees across 309 publicly listed European MNEs, we examine the association between tax ...
Harald Johannes Amberger, Henning Giese, Reinald Koch, Lukas Ortner   +3 more
openaire   +2 more sources

The Effect of Tax Assessment and Tax Collection On Tax Revenues

2022 13th International Conference on E-business, Management and Economics, 2022
Meiryani Meiryani, Vidhiya Andini, Dezie Leonarda Warganegara, Adelia Yulma Budiarto, Fida Maisaroh, Johan Muliadi Kerta   +5 more
openaire   +1 more source

Income Tax, Wage Tax, and Optimal Tax

Public Finance Quarterly, 1976
Recent studies find wage subsidies (WS) to be superior to negative income tax (NIT). However, these studies suffer from a serious aggregation problem. A model is suggested in which these aggregation problems are avoided. In this model there exists a WS schedule that increases labor supply compared with an equally costly NIT.
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The role of environmental taxes on technological innovation

Energy, 2021
Shamal Chandra Karmaker, Andrew Chapman, Bidyut Baran Saha   +2 more
exaly  

Does environmental taxes achieve the carbon neutrality target of G7 economies? Evaluating the importance of environmental R&D

Journal of Environmental Management, 2021
Husam Rjoub, Salman Wahab, Adnan Safi
exaly  

Pollute less or tax more? Asymmetries in the EU environmental taxes – Ecological balance nexus

Environmental Impact Assessment Review, 2021
Ömer Esen, Durmus Çagri Yildirim
exaly  

TAXES, TAXES, TAXES

Classical Journal, 2012
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To tax or not to tax?

International Journal of Urban and Regional Research, 1987
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