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Kamel Naoui,Abdelkader Kasraoui
Pág. 1 - 6
This study examines the impact of the tax reform on corporate effective tax rate (ETR) and firm-specifics in Tunisia for the post tax reform period (after the fiscal year 2014). The corporate effective tax rate is a component by major firm-specific chara...
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Indrawati Yuhertiana,Hero Priono,Rina Moestika Setyaningrum,Sri Hastuti
Pág. 331 - 342
There is a phenomenon related to the dysfunctional behavior of unscrupulous tax officials and the reluctant of taxpayers to pay the tax. This study aims to explore the evidence of psychological tax contract in a tax official perspective. It pro...
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Laurence Turcksin, Olivier Mairesse, Cathy Macharis and Joeri Van Mierlo
In this paper, a Belgian tax reform plan is elaborated to respond to the EU proposal that requires member states to restructure passenger car taxation systems, preferentially based on the CO2 emissions of the car. A tax orientation on CO2...
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Arfah Habib Saragih 10.21831/economia.v14i2.21595
Pág. 197 - 211
Abstract: An Analysis of Local Taxes Revenue?s Effect on Human Development Index. Regional tax reform in Indonesia has been ongoing for approximately twenty years. The aim of the tax reform is to increase regional revenues from tax which will be used soc...
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Edinson Cornejo Saavedra,Victor Villalobos Almarza
Pág. 53 - 72
This study objective was to determine the effect of 2014 Tax Reform Bill on the Chilean stock market, in the period comprised from its announcement to the approval by National Congress in September 2014. The Event Study Method was used to analyze the abn...
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Edinson Cornejo Saavedra,Victor Villalobos Almarza
Pág. 53 - 72
This study objective was to determine the effect of 2014 Tax Reform Bill on the Chilean stock market, in the period comprised from its announcement to the approval by National Congress in September 2014. The Event Study Method was used to analyze the abn...
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M. P. Snachov,A. V. Verniuk
Pág. 270 - 273
In the article some questions are considered concerning reformation of the taxation system of small businesses, the solution of them can improve the economy ofUkrainethrough the increase of quantity of small enterprises.
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Michael P. Menof
AbstractAddress delivered to the Regional Congress of the Orange Free State of the Association of the Chambers of Commerce of South Africa at Welkom, June 18, 1980.
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Michael P. Menof
AbstractAddress delivered to the Regional Congress of the Orange Free State of the Association of the Chambers of Commerce of South Africa at Welkom, June 18, 1980.
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Vida Ciuleviciene
Pág. 34 - 44
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Carlos Marcelo Gouveia
A Índia implementou, após longa discussão, a reforma da tributação sobre o consumo, com a criação do Goods and Service Tax (GST). Com isso foi deixado no passado um sistema arcaico, que impedia a unificação do país e restringia um crescimento econômico m...
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Cheng-Yih Hong,Chen-Jung Hsu,Jian-Fa Li
Pág. 140 - 146
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Shihao Shan, Hongzhen Ni, Xichen Lin and Genfa Chen
As one of the important policy measures to promote water conservation and efficient utilization, the evaluation of water resources tax reform policy regarding its water saving and economic impact (WSEI) is a fundamental prerequisite for policy implementa...
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Favourate y Mpofu
Pág. 222 - 233
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Cheng-Yih Hong,Yi-Chi Tsai,Tsai- Rong Lee,Hui-Wen Dang
Pág. 21 - 25
For a long time the failure of the Transformation of the Industrial Structure and the impact of the financial crisis of 2008, Taiwan promoted tax reform to solve economic development and environmental protection, and the tax rate adjustment of business t...
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Abdurrahman Adamu Pantamee,Muzainah Binti Mansor
Pág. 192 - 196
Capacity of a government to finance it expenditure depend on the ability of tax system to generate adequate revenue, and the ability of tax system to generate significant revenue depend on the tax administration efficiency and effectiveness, however in m...
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Rodrigo Coronado
Pág. 200 - 210
Este estudio de caso investiga el debate sobre la Reforma Tributaria en Chile del año 2014. Se modela el proceso de formación de agenda utilizando modelos de análisis discursivos de políticas públicas. En particular se utilizaron tres técnicas metodológ...
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Agim Binaj,Ilir Binaj,Irini Limaj
Pág. 42 - 49
Personal income tax has become an important part of the Albania?s revenue system. Revenue from personal income tax was more than 27.9 billion ALL for the year of 2011 which makes up a 3% increase when compared to the previous year. This paper compares an...
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John Kwaku Amoh
Pág. 12 - 21
This paper estimates taxable capacity, tax effort and tax burden with a view to examining the tax fairness perceptions and tax system efficiency. The study employed ordinary least squares (OLS) regression and vector autoregressive (VAR) model for histori...
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Antonio Pedone
Pág. 65 - 82
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