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Jackie Arendse,Lilla Stack
AbstractIn recent years, there has been an increasing focus on new sources of taxation, including wealth tax. In South Africa, two phenomena have driven the focus on wealth tax. Firstly, the need for additional tax revenue to fund an ongoing and growing ...
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Tan Swee Kiow,Mohd Fuad Mohd Salleh,Aza Azlina Bt Md Kassim
Pág. 26 - 43
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Kevin E. Flynn, Phyllis Belak, Glenn Soltis
We present a realistic, complex, flexible, classroom-friendly tax case study that is designed to be a late semester comprehensive assignment in a students federal income tax education. The assignment could be used as a template when teaching students how...
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Angeline Lavin, David Moen, Thomas Davies
Individuals who are affiliated with different political parties and who subscribe to different ideological philosophies also tend to have different views on many issues. This paper explores taxpayer perceptions of the federal individual income tax, which...
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Kautsar Riza Salman,Bayu Sarjono
This study provides empirical evidence related to the effect of some factors such as compliancebehavior intention, and tax compliance behavior. These also include the attitude towards compliance,subjective norm, perceived behavioral control and the compl...
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Gabriela Stefura
Pág. 192 - 201
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Eiji Yamamura
Pág. 27
This paper explores how a perceived tax burden is influenced by the degree that neighbors prefer income redistribution. Further, this paper investigates how the influence of neighbors is affected by the degree of interaction between neighbors. For these ...
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Meidy Santje Selvy Kantohe,Joseph Kambey
Pág. 13 - 22
This study aims to investigate the tax compliance behavior of taxpayers' internal factors, particularly the perception of individual taxpayers regarding moral obligations, trust in government and intentions to be compliant. The research was conducted by ...
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Khaibat Magomedtagirovna Musaeva,Basir Khabibovich Aliev,Elmira Bashirovna Alieva,Murad Musaevich Magomedtagirov,Mazika Musabekovna Imanshapieva
Pág. 105 - 112
The main objective of the study is to analyze problems of implementation of principles of social justice and economic efficiency in the existing mechanism of charging personal income tax (PIT) in the Russian Federation and to identify ways of the fullest...
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Hening Widi Oetomo
Pág. 9 - 26
Land value is used for collateral valuation in Indonesia. This system is considered officially stamped on a property tax. In addition, the property tax uses Land Value Zone (LVZ) for land valuation. The purpose of this research is to produce a land valua...
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Jodi L. Gissel
While regulators criticize auditors for lacking appropriate professional skepticism (SEC, 2010, 2013; PCAOB, 2012), auditing standards lack a clear, consistent definition (Nelson, 2009; Hurtt, Brown-Liburd, Earley, & Krishnamoorthy, 2013), leaving applic...
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Pascal Laumet, Mikkel Bruun
Pág. 422 - 429
As transportation infrastructure managers pursue performance-based management, increased scrutiny is rightfully imposed by the stakeholders (tax-payers and their legislative representatives). The performance of public transportation agencies is not evalu...
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Mesut SERT
Pág. 61 - 76
Departed from individual pasts of the tax collectors with a horse, this study taps archives documents and the literature, and also employs oral history method to collect supportive data. It was carried out in different regions and interviewed both sides;...
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Qorien Arifah Elhany Mahaka, Havizon Havizon, Lucy Auditya
Pág. 1208 - 1217
Personal income tax (PPh 21) is a mandatory levy relating to income earned by an individual taxpayer through the work, services or activities he is doing. The research was conducted with the aim of knowing the implementation of taxes (PPh 21) in the cont...
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Qorien Arifah Elhany Mahaka, Havizon Havizon, Lucy Auditya
Pág. 1208 - 1217
Personal income tax (PPh 21) is a mandatory levy relating to income earned by an individual taxpayer through the work, services or activities he is doing. The research was conducted with the aim of knowing the implementation of taxes (PPh 21) in the cont...
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Sohyun Park, Aram Yang, Hui Jeong Ha and Jinhyung Lee
Social mixing is one of the key objectives of the housing policy in OECD countries. The Low-Income Housing Tax Credit (LIHTC) program, the largest affordable housing construction program in the US since 1986, has recently set creating mixed-income commun...
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Faris Adilah,(Jenderal Soedirman UniversityIndonesia)Icuk Rangga Bawono,(Jenderal Soedirman UniversityIndonesia)Warsidi Warsidi,(Jenderal Soedirman UniversityIndonesia)
Pág. 236 - 250
This research is entitled ?Analysis of Employee Perception about the Whistleblowing System toward Intention to Conduct Whistleblowing (The Study on Employees of Purbalingga and Purwokerto Tax Office)?The objective of this research is to examined individu...
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César Pérez López, María Jesús Delgado Rodríguez and Sonia de Lucas Santos
The goal of the present research is to contribute to the detection of tax fraud concerning personal income tax returns (IRPF, in Spanish) filed in Spain, through the use of Machine Learning advanced predictive tools, by applying Multilayer Perceptron neu...
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Theresia Woro Damayanti
Pág. 41 - 49
This study examined the correlation between intention on tax compliance and tax compliance behavior with the moderating variable of religiosity orientation both intrinsic religiosity and extrinsic religiosity. The religiosity orientation in this study us...
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Klaus Solberg Søilen
This article is a literature review where the aim is to define a status quaestionisfor the field of economic and industrial espionage. History shows how those who engage in theseactivities often are the scientifically and industrially weaker party, the p...
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