Results 61 to 70 of about 9,345 (170)

Assessing the Perceived Fairness of a Property Tax by a Taxpayer Survey: The Case of Residential Arnona Tax in Israel

Real Estate Management and Valuation
Understanding taxpayer perceptions of a property tax system is essential for developing equitable and transparent fiscal policies that foster public trust.
Mintz Mordekhay, Portnov Boris A.
doaj   +1 more source

Subjects of Tax Legal Relations

Сибирское юридическое обозрение, 2019
The article deals with issues related to classification and certain aspects of the legal status of subjects of tax legal relations, the concepts of “subjects of tax law”, “subjects of tax legal relations”, “participants in tax legal relations” are ...
L. V. Burnysheva, I. G. Lvova
doaj   +1 more source

Taxation of Gratuitous Acquisition of the Ownership of Tangible Property and Property Rights in Polish and Lithuanian Tax Legislation Selected Problems

Teisė, 2019
[full article, abstract in English] The comparison of the inheritance tax legislation in Poland and Lithuania shows clearly that inheritance tax is a simple tax, with no special legal or financial complexity.
Stefan Babiarz
doaj   +1 more source

Tax Audit in Turkiye: Simulation and Estimations Based on Kernel and Weight Functions

Chaos Theory and Applications
This research examines the use of kernel estimation and $FindDistribution$ methods in $Mathematica$ software to analyze the ratio of taxpayer audits to total taxpayers, focusing on two large populations: one with approximately 80,000 audits per 100,000 ...
Mehmet Niyazi Çankaya, Murat Aydın
doaj   +1 more source

Taxpayers' rights

, 1999
This statement of rights, reproduced here in its entirety, is available on the Revenue Canada website (http://www.rc.gc.ca). In the last few years, this Declaration has been printed on the back page of the Department's general taxpayer Guide to completing the income tax return. One cannot find any analysis and commentary on the Declaration in any books
Bowal, Peter, Wanke, Irene
openaire   +2 more sources

Kepemilikan Manajerial, Kebijakan Pembayaran Dividen dan Efek Moderasi Penurunan Tarif PPh Dividen WPOP Dalam Negeri

Jurnal Akuntansi dan Keuangan, 2013
This study aims to examine the moderating effect of reduction of dividend income tax rate for domestic individual taxpayers toward managerial ownership and dividend payout policies on companies listed in Indonesia Stock Exchange.
Ninik Zulaikah, Mienati Somya Lasmana
doaj  

THE COMPREHENSIVE NATURE OF TAXATION RELATIONS

Baltic Journal of Economic Studies
Tax legal relations constitute a specific and highly structured category of social relations, characterised by the fact that they can only emerge in legal form.
Oksana Hinda, Mykola Kucheriavenko, Andrii Salenkov   +2 more
doaj   +1 more source

Effects of taxpayer compliance with taxpayer consciousness as intervening variable

Advances in Social Sciences Research Journal, 2019
This study analyzes (1) the effect of tax authorities services on taxpayer awareness; (2) the effect of tax sanctions on taxpayer awareness; (3) the effect of tax audits on taxpayer awareness; (4) the effect of taxpayer awareness on mandatory compliance; (5) the effect of tax authorities services on taxpayer compliance; (6) the effect of sanctions on ...
openaire   +2 more sources