Search Results - "tax"
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The effect of tax incentives, trust in tax authorities, tax morale, and tax socialization on individual taxpayer compliance
Published 2023“…This study aims to find out the problems that occur such as micro, small, and medium enterprises (MSME) taxation, trust in the tax authorities, tax morale, and tax socialization on MSME individual taxpayer compliance in the Bandung Regency area since the contribution of tax revenue from the MSME sector is still relatively small. …”
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Exploration on Foreign Exchange Transaction Tax: Tobin Tax and Spahn Tax
Published 2013“…In 1970s, James Tobin proposed the introduction of a transaction tax on the foreign exchange market, the so-called Tobin tax, to deal with exchange rate volatility. …”
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Economic constraint and self-tax relief: effects on tax compliance and tax evasion
Published 2024“…This paper investigates the impact of self-tax relief on tax compliance and tax evasion among individual taxpayers as well as the influence of economic constraints on these relationships. …”
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The role of tax agents is sustaining the Malaysian tax system
Published 2014“…The system necessitates corporate taxpayers to declare and calculate accurate sources of income, estimate income tax payable, keep records for audit purposes, and comprehend income tax legislation. …”
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The role of tax agents is sustaining the Malaysian tax system
Published 2014“…The system necessitates corporate taxpayers to declare and calculate accurate sources of income, estimate income tax payable, keep records for audit purposes, and comprehend income tax legislation. …”
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Tax Avoidance by MNCs: Blame Firms or Tax Systems?
Published 2013“…Tax Avoidance by multinational corporations has become a hot topic across the globe. …”
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The Role of Professional Tax Consultants in the Indonesian Tax System
Published 2017“…This research investigated the role of tax consultants in the Indonesian tax system in addition to factors affecting their decisions when advising clients. …”
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Tax climate manipulation on individual tax behavioural intentions
Published 2019“…Purpose The purpose of this paper is to extend the slippery slope framework by exploring different dimensions of compliance quality and tax minimisation under different tax climate manipulation by groups. …”
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Tax Evasion, Tax Avoidance and Tax Planning in Australia: The participation in mass-marketed tax avoidance schemes in the Pilbara region of Western Australia in the 1990s
Published 2009Subjects: “…Tax Compliance Behaviour…”
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Taxing the Family – The Tax Unit: Should New Zealand Adopt a Family-Based Income Tax?
Published 2008“…In April 2008, the New Zealand Government issued a government tax policy discussion document considering whether families should be able to access a form of income splitting through the New Zealand tax system. …”
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Tax complexities in the Malaysian corporate tax system: minimise to maximise
Published 2014“…Purpose – This paper aims to examine areas of tax difficulties encountered by corporate taxpayers in complying with tax obligations under the self-assessment system. …”
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Tax and the labour market: taxing personal services income in the UK
Published 2008“…In March 1999, the UK Inland Revenue (now Her Majesty’s Revenue & Customs) issued a press release (IR35) announcing changes designed to counter perceived tax avoidance through the use of intermediaries to disguise employment relationships. …”
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Tax effects on share prices in uniquely different tax regimes
Published 2013“…This thesis is about a research to identify tax effect on share prices. Literatures on tax effect have been extended by several classic contributions in financial economics. …”
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