Results 141 to 150 of about 80,866 (269)

Is a More‐Than‐Minimal State the Meta‐Utopia?

Philosophy &Public Affairs, EarlyView.
ABSTRACT Part III of Anarchy, State, and Utopia defends the minimal state as a framework for utopia. On Bader's reconstruction, this defense contains two justificatory strands: a common ground argument, which shows the minimal state to be compatible with the widest range of utopian associations, and an approximation argument, which holds it to be the ...
Carlo Ludovico Cordasco
wiley   +1 more source

A Framework for Sales Tax Base Expansion: Food Taxation in North Carolina and Applications for Other States

Public Budgeting &Finance, EarlyView.
Abstract The review of sales tax exemptions represents a significant undertaking for states across the United States. This analysis introduces a set of tax policy criteria to evaluate these exemptions in response to prevalent stakeholder considerations. We implement these criteria in the context of North Carolina's exemption of unprepared food from the
Whitney Afonso, Alex Combs
wiley   +1 more source

From Opportunity to Constraint: Structural Inequities in Public Pension Fund Investing

Public Budgeting &Finance, EarlyView.
Abstract This study examines how structural features shape participation in private equity across U.S. state and local public pension systems. Using panel data from the Boston College Public Plans Database the analysis introduces the concept of structural asymmetries to explain persistent differences in access to illiquid investment strategies ...
Odd J. Stalebrink
wiley   +1 more source

Pengaruh Pengetahuan Perpajakan, Kualitas Pelayanan Fiskus dan Tarif Pajak terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak UMKM di Kantor Pelayanan Pajak Pratama Malang Utara) [PDF]

, 2014
The low level tax compliance of small medium enterprises taxpayer caused the Government issued Government Regulation No. 46 Year 2013 on Income Tax on income derived by a taxpayer who has a circulation of 4.8 Billion Maximum Effort in 1 year. In addition,
Mir’atusholihah, M. (Mir’atusholihah)
core  

The Phenomenon of Taxpayer Compliance in Paying PBB-P2 in Pitu District, Ngawi Regency

Indonesian Interdisciplinary Journal of Sharia Economics
This research aims to analyze the phenomenon of taxpayer compliance in paying PBB-P2 in Pitu District, Ngawi Regency. The population in this study is the PBB-P2 mandatory in the Pitu sub-district area, Ngawi Regency with a number of 20,427.
Vebby Noer Hidayah, Mujiyati Mujiyati
doaj   +1 more source

Dynamics of Taxpayer Awareness: Taxation Socialization, Taxpayer Attitude and Taxpayer Compliance as Moderating Variables

JOURNAL INTELEKTUAL
Introduction/Objective: The study analyzes the influence of tax socialization and taxpayer attitudes on taxpayer awareness, and examines the role of taxpayer compliance as a moderating variable on MSMEs in Parahu-Sukamulya Village. Background of the Problem: The increasing number of entrepreneurs in the creative economy sector in reality does not have ...
null Atika Purnamasari, null Popong Suryani, null Yohanes August Goenawan   +2 more
openaire   +1 more source

Lessons on State and Local Income Taxes From the Twenty‐First Century and Challenges for the Future

Public Budgeting &Finance, EarlyView.
Abstract I survey recent research on subnational income tax policy, arguing that a defining feature is geography. Geographic boundaries limit the power of subnational governments to tax people and activities. The article discusses where income should be taxed and the effects of these tax rules on the interjurisdictional mobility of people and jobs.
David R. Agrawal
wiley   +1 more source

Pengaruh Pemahaman Wajib Pajak, Kualitas Pelayanan Perpajakan, Sanksi Perpajakan, Dan Kondisi Lingkungan Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi (Studi Empiris Pada KPP Pratama Surakarta) [PDF]

, 2016
The aim of this study was to determine the level of understanding of the taxpayer, the quality of service tax authorities, tax penalties and taxpayers environment to the level of compliance of individual taxpayers.
, Dra, Mujiyati, M.Si., Yuliyanti, Ika
core  

Powerful representation of the poor? German welfare associations' narrative advocacy during COVID‐19

Policy Studies Journal, EarlyView.
Abstract The COVID‐19 pandemic sparked unprecedented experimentation in the German social assistance system, leading to changes previously considered impracticable by policymakers. This included a sanctions moratorium, easier access to benefits, and temporary cash transfers, all of which were advocated by welfare associations—key organized interests ...
Christopher Smith Ochoa
wiley   +1 more source

The Influence Of Tax Billing By Forced Letter Intensity Against Taxpayer Compliance In Tax Service Office Pratama Manado [PDF]

, 2015
Tax Billing by forced letter is the governments efforts to improve the welfare of the people and encourage people to be responsible and participate in economic development.
Kawulur, C. H. (Cecilya), Pangemanan, S. (Sifrid)   +1 more
core