|
|
|
|
|
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 ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Liviana Andreea Niminet,Iulia Andreea Bucur
Having a tremendous importance for the modern state, tax system objectives, regulations and collection is a precise barometer for state?s economic development and for its trajectory, as well as for more subtle aspects such as political efficiency and com...
ver más
|
|
|
|
|
|
|
|
|
|
|
I. M. Tsurkan
Pág. 261 - 267
The article has analyzed the Ukrainian taxation system in terms of creating favorable tax conditions for industrial development. On the basis of Ukrainian tax system analysis and generalization of foreign experience in the field of stimulating industrial...
ver más
|
|
|
|
|
|
|
|
|
|
|
Marina Evgenievna Ordynskaya,Tatyana Aleksandrovna Silina,Svetlana Viktorovna Karpenko,Lala Eldarovna Divina
Pág. 212 - 218
In the majority of world countries in all areas of economy small and medium businesses (SMB) account for a considerable share in the total amount of the gross domestic product, production of goods and provision of services. However, the main thing is tha...
ver más
|
|
|
|
|
|
|
|
|
|
|
Chrysti D. Ponto,Herman Karamoy,Treesje Runtu
Pág. 1 - 13
Regional autonomy in Indonesia came into force on 1 January 2001. Regional Government Law 28 of 2009 on Regional Tax and Retribution, is set to be one source of revenue that comes from inside the area. Bitung is one of the autonomous regions. With the av...
ver más
|
|
|
|
|
|
|
|
|
|
|
Mohammad Syafriel
Pág. 48 - 63
The aim of this study is to confirm the attributes of personal taxpayer?s compliance in Indonesia. The attributes of personal taxpayer?s compliance proposed in this research are: awareness, knowledge, perceived equality and fairness, compliance cost, fis...
ver más
|
|
|
|
|
|
|
|
|
|
|
Chandrika Raghavendra, Mahesh Rampilla, Venkata Ramana Thanikella and Isha Gupta
Climate change, global warming, and carbon emission are global issues. Countries are strengthening their environmental regulations to mitigate the emission problem. According to the pollution haven hypothesis, rich countries invest in emerging economies ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Moza Dela Fudika, Rosyidi Hamzah
Pág. 516 - 523
Changes in tax regulation policies as an implication of regional autonomy in Indonesia starting from Law Number 18 of 1997 concerning Regional Taxes and Regional Levies, then amended by Law Number 34 of 2000 concerning Amendments to Law Number 18 of 1997...
ver más
|
|
|
|
|
|
|
|
|
|
|
Liana R. Barashyan
Pág. 235 - 240
The tax system and the corresponding area of legal regulation of a new type is emerging in Russia for almost 15 years, but the problems of efficiency of the tax liability lately has been paying more and more attention. Tax ratio has a complex economic-le...
ver más
|
|
|
|
|
|
|
|
|
|
|
Speny Ria Manengkey,Sifrid Pangemanan,Winston Pontoh
Pág. 163 - 171
Tax is a matter that must be well understood by everyone. Because tax hold an important role in the economy of a country. State revenues from taxation were very helpful all existing development. This research is do in KPP Pratama Kotamobagu and on taxpay...
ver más
|
|
|
|
|
|
|
|
|
|
|
Kautzar Riza Salman,Mochammad Farid
Pág. 59 - 76
This research provides an empirical evidence of the influence of tax payers environment towardtheir compliance. In this research, the tax payers environment covers tax regulation, tax policy, tax administration, and tax services. It is a survey research ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Elena M. Dzhurbina,Dmitriy I. Fateev
Pág. 143 - 148
The paper implemented a comprehensive economic and statistical analysis of heterogeneity of tax revenues in the regions of the Russian Federation, revealing the contradictory trends of reducing differentiation in tax bases while increasing unevenness in ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Motavaseli Mahmood,Shojaei Saeed,Bitaab Ali,Hasti Chitsazan,Chitsazan Hasti,Ghanbar Mohammadi Elyasi
Pág. 184 - 195
There is a consensus among scholars that access to financial sources is vital for Technology-Based Small Firms (TBSFs). Venture Capital (VC) financing is the most appropriate external financial source for them. However, VC industry is underdeveloped in m...
ver más
|
|
|
|
|
|
|
|
|
|
|
Liviana Andreea Niminet
The article deals with the rind aspects of European Company (also known by its Latin name Societas Europaea or SE), a ?type of public limited-liability company regulated under European Union law?. Although this form of company was proposed more than 40 y...
ver más
|
|
|
|
|
|
|
|
|
|
|
Pamela Mondliwa,Simon Roberts
AbstractThis article reviews the regulation of liquid fuels in South Africa over the past decade. We first briefly assess the regulatory regime and how the regulatory functions have been carried out. We then consider the influence of security of supply c...
ver más
|
|
|
|
|
|
|
|
|
|
|
Eha Nugraha,Veranda Aga Refmasari,Alif Ilham Akbar Fatriansyah
Pág. in press
This idea originated from the speech of the Minister of Finance at the 2nd Annual Conference of Islamic Finance in 2017 on the management of zakat and taxes. This paper critically discusses the regulation of income tax and zakat income in Indonesia and M...
ver más
|
|
|
|
|
|
|
|
|
|
|
Marko S Hermawan,Pamela Abigail,Yanthi Hutagaol Martowidodjo,Valentina Tohang
Pág. 424 - 434
This study was motivated by one of President Joko Widodo?s projects, which is to build better infrastructure in Indonesia. Tax amnesty is used as a way of receiving undeclared assets expecting that Indonesia revenues will increase. This study focuses on ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Christina Tri Setyorini,Dewi Susilowati
Pág. 1 - 12
The purpose of this study was to determine the effect of understanding on tax accounting, tax justice toward tax compliance on SMEs tax. The research method applied in this study is quantitative deductive method. The population taken were SMEs registered...
ver más
|
|
|
|
|
|
|
|
|
|
|
Zhuang Xiao, Yixiang Tian and Zheng Yuan
To establish a micro foundation to understand the impacts of greenhouse gas (GHG) emission regulations and financial development levels on firms? GHG emissions, we build a two-stage dynamic game model to incorporate GHG emission regulations (in terms of ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Zhuang Xiao, Yixiang Tian and Zheng Yuan
To establish a micro foundation to understand the impacts of greenhouse gas (GHG) emission regulations and financial development levels on firms? GHG emissions, we build a two-stage dynamic game model to incorporate GHG emission regulations (in terms of ...
ver más
|
|
|
|
|
|