Results 21 to 30 of about 303,295 (312)
Effect of voluntary disclosure program and harmonization of tax regulations on tax payable in Indonesia [PDF]
Public and Municipal FinanceThe purpose of this study was to examine the effects of the voluntary disclosure program and the harmonization of tax regulations on increasing the amount of tax payable by taxpayers in Indonesia.
Jamaluddin +4 more
doaj +1 more source
CECCAR Business Review, 2021 This paper is based on quantitative research regarding the impact of amending the VAT legislation on the business environment and on the population, illustrates the methodology behind the research, analysis and interpretation of results, and determines ...
George-Adrian STANCIU
doaj +1 more source
El reformismo fiscal de los Borbones en Nueva España
Mélanges de la Casa de Velázquez, 2016 The paper analyses some landmarks of Bourbon fiscal reform in New Spain. It begins by outlining the economic and social sectors affected by the reform measures, then goes on to identify the mechanisms and levels of pressure and tax disobedience at ...
Ernest Sánchez Santiró
doaj +1 more source
THE EFFECT OF TAXPAYER AWARENESS ON TAXPAYER COMPLIANCE: THE MODERATING ROLE OF TAXPAYER SANCTIONS
Journal Universitas Muhammadiyah Gresik Engineering, Social Science, and Health International Conference (UMGESHIC), 2021 This study aims to test the influence of Tax Awareness on Taxpayer Compliance with tax sanctions as a moderation variable. The population used is private taxpayers who are affected in KPP Pratama Gresik. The sample in this study amounted to 95 selected using purposive sampling technique.
Suwandi Suwandi, Faridatul Khasanah
openaire +2 more sources
Jus StrictumThis paper analyzes the legal collisions within Article 309 of the Tax Code of the Russian Federation (RF TC), which governs the taxation of income from international transportation, as well as the issues concerning income sourcing and double taxation ...
Elena V. Chuklova +1 more
doaj +1 more source
FISCAL AND ACCOUNTING ISSUES CONCERNING THE FLAT-RATE TAX AND ITS IMPLICATIONS ON THE BUSINESS ENVIRONMENT IN ROMANIA [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2010 The introduction of flat-rate tax for companies is a novelty in the Romanian tax system, which is why businessmen' reactions were different, most of them criticizing harshly the opportunity for such a measure, arguing that during this crisis period ...
Lucia PALIU-POPA +1 more
doaj
National and International Fiscal Regulations on Value Added Tax (I)
CECCAR Business Review, 2020 This paper aims to analyze national and international tax regulation on VAT. The reason why we chose this topic is the fact that in recent years the legislative changes on VAT have seen numerous updates on the Romanian economic market, which leads us to ...
George-Adrian STANCIU
doaj +1 more source
Attitudes towards the payment obligation property tax [PDF]
Ekonomski Signali, 2015 In this paper, the citizens' attitudes toward their obligation to pay taxes on the property, as well as the potential problems of property tax collection.
Miladinović Violeta
doaj +1 more source
Legal guarantees for tax obligations in the digital era
RUDN Journal of LawThe article examines the issues surrounding the definition of the concept and establishment of the content of specific types of legal guarantees that ensure the implementation of mechanisms for fulfilling tax obligations in the context of digitalization.
Olga I. Lyutova
doaj +1 more source
Tax Policy and Farm Organization
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The Tax Cuts and Jobs Act (TCJA) introduced substantial changes to the tax code, affecting farms' organizational incentives. This study examines farms' responses to the TCJA along extensive and intensive margins, focusing on organizational and labor expense adjustments.
Tia M. McDonald, Katherine Lacy
wiley +1 more source