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Journal articles on the topic 'Level of Taxation'

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Published: 4 June 2021

Last updated: 30 May 2022

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1

SCHABERT, ANDREAS, and LEOPOLD VON THADDEN. "Distortionary Taxation, Debt, and the Price Level." Journal of Money, Credit and Banking 41, no. 1 (2009): 159–88. http://dx.doi.org/10.1111/j.1538-4616.2008.00191.x.

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Izvoranu, Anca Marina, and Henriette Cristiana Călin. "Land taxation." Proceedings of the International Conference on Business Excellence 13, no. 1 (2019): 883–88. http://dx.doi.org/10.2478/picbe-2019-0077.

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Abstract The process of producing agricultural goods involves natural resources, cataloged as inputs. Neutral, the most important is the land, as the primary resource among seeds, land, agricultural machinery, fuel. The present paper will analyze how the land resource is taxed, the needs and opportunities of taxation, and what are the shortcomings of this niche. The study does not aim to deal exhaustively with the legislation related issues in this sector, but has in particular sought to identify future directions of development in terms of the ability of agricultural actors to cope with the c

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3

Spataro, Luca, and Thomas I. Renström. "Optimal taxation, critical-level utilitarianism and economic growth." Journal of Public Economics 96, no. 9-10 (2012): 727–38. http://dx.doi.org/10.1016/j.jpubeco.2012.05.001.

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Podstawka, Marian, and Łukasz Podstawka. "Farm income and its taxation." Ekonomia i Prawo 20, no. 3 (2021): 603–15. http://dx.doi.org/10.12775/eip.2021.036.

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Motivation: It is increasingly common to hear the opinion that farm income should be taxed with income tax, just like other types of economic activity. Currently, the level of taxation of farm income is low. As the economic power of the farm increases, the level of taxation of its income decreases. Over the years 2014–2019, no variation can be observed in the level of taxation of farm income. Certain simplified attempts to record economic events on farms, due to the fact that they receive all kinds of subsidies, are being gradually introduced by the Ministry of Agriculture and Rural Developmen

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5

Kriner, Douglas, Breanna Lechase, and Rosella Cappella Zielinski. "Self-interest, partisanship, and the conditional influence of taxation on support for war in the USA." Conflict Management and Peace Science 35, no. 1 (2015): 43–64. http://dx.doi.org/10.1177/0738894215611133.

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Does the imposition of taxation inevitably erode public support for war? Through a pair of survey experiments we show that whether a war tax decreases public support for military action critically depends on the design of the taxation instrument itself. Broad-based, regressive taxes decrease support for war; progressive taxes targeted on the wealthy do not. We also uncover the mechanisms through which Americans incorporate information about war taxation into their wartime policy preferences. Economic self-interest, alone, cannot explain the individual-level variation in reactions to war taxati

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Aguilar, Angel Baena. "Eco-Taxes in Spain." European Energy and Environmental Law Review 9, Issue 4 (2000): 114–19. http://dx.doi.org/10.54648/268316.

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Constitutional restraints on the introduction of eco-taxes in Spain; the lack of political will at central level; powers of the autonomous regions and limitations. A review of ecological measures both within and outside the income tax regime — entering environmental liabilities in the balance sheet, deductions for mining enterprises, tax concessions for environmental investments, carbon taxes on motor fuels, Galician measures on sulphur and NOX emissions, excise tax on electricity, the taxation of other energy products, the taxation of vehicles, agricultural taxes, the taxation of solid waste,

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Daud, Dahniyar, and Musdalifah Musdalifah. "Penerapan E-System Perpajakan dan Tingkat Pemahaman Terhadap Kepuasan Wajib Pajak Pribadi di Kota Makassar." Al-Buhuts 15, no. 2 (2019): 84–92. http://dx.doi.org/10.30603/ab.v15i2.1760.

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The purpose of this study was to determine the application of e-taxation systems and the level of understanding of taxation on the level of satisfaction of personal taxpayers in Makassar. This study uses primary data obtained from questionnaires distributed to all taxpayers in Makassar. The population is the taxpayer of individuals registered at the Tax Service Office in the city of Makassar totaling 205,681 taxpayers, while the sample taken amounted to 100 respondents. The data analysis method uses multiple linear regression techniques. The results of this study indicate where the proposed hy

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Tomasic, Roman, and Brendan Pentony. "Taxation law compliance and the role of professional tax advisers." Australian & New Zealand Journal of Criminology 24, no. 3 (1991): 241–57. http://dx.doi.org/10.1177/000486589102400305.

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Tax practitioners play a pivotal role in the Australian taxation system. Not only do they act as intermediaries between the Australian Taxation Office (ATO) and the majority of taxpayers, especially business taxpayers, but they also influence the ethical climate and level of compliance with taxation laws. This article discusses this role by reference to data derived from an empirical study of tax practitioners and tax officials from around Australia. The study sheds light on the nature of the compliance problem and the factors which affect the administration of Australian taxation law generall

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9

Ohrn, Eric, and Nathan Seegert. "The impact of investor-level taxation on mergers and acquisitions." Journal of Public Economics 177 (September 2019): 104038. http://dx.doi.org/10.1016/j.jpubeco.2019.06.006.

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Gauthier, Bernard, and Jonathan Goyette. "Taxation and corruption: theory and firm-level evidence from Uganda." Applied Economics 46, no. 23 (2014): 2755–65. http://dx.doi.org/10.1080/00036846.2014.909580.

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11

Atems, Bebonchu, and Qingyang Liu. "Public education expenditures, taxation and growth: a state-level analysis." Applied Economics Letters 27, no. 21 (2020): 1730–34. http://dx.doi.org/10.1080/13504851.2020.1717424.

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12

Amgain, Jeeban. "Estimating Optimal Level of Taxation for Growth Maximization in Asia." Applied Economics and Finance 4, no. 3 (2017): 47. http://dx.doi.org/10.11114/aef.v4i3.2288.

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What level of tax revenue in GDP is suitable for a country to maximize the growth rate in Asia? To address this question, this paper estimates the optimal size of taxes which maximizes growth rate, using Scully and quadratic models, from the unbalanced panel data of 32 Asian countries. Both methods approve that tax revenue around 18 percent of GDP maximizes the growth rate. However, quadratic model provides more consistent result than the Scully model. Most importantly, the findings clearly show the existence of inverse U-shaped relationship between taxes and growth.

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Tang, Wenguang, Haitao Li, and Jie Chen. "Optimizing carbon taxation target and level: Enterprises, consumers, or both?" Journal of Cleaner Production 282 (February 2021): 124515. http://dx.doi.org/10.1016/j.jclepro.2020.124515.

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14

BAHLOULA, Rachid. "Estimating Optimal Level of Taxation for Growth Maximization in MOROCCO." International Journal of Multidisciplinary Studies on Management, Business, and Economy 5, no. 1 (2022): 14–31. http://dx.doi.org/10.21608/ijmsbe.2022.238544.

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15

Romaniuta, Eduard. "Competitiveness of Ukraine’s system of taxation within the framework of integration into the European Union." Herald of Ternopil National Economic University, no. 2(84) (May 31, 2017): 60–68. http://dx.doi.org/10.35774/visnyk2017.02.060.

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The article reveals the essence and role of competitiveness of the taxation system taking into account retrospective trends and current aspects. In addition, it provides insight into main ways in which tax competition may be manifested. Specific features and methods for deter mining the level of development of the tax system as well as the level of economic freedom are highlighted. The positive and negative influence of globalization on the taxation system of the country is generalized. On the basis of the analysis, carried out for the research, it is found that Ukraine’s system of taxation an

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16

Nerudová, Danuše. "Financial sector taxation: Financial activities tax or financial transaction tax?" Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no. 2 (2011): 205–12. http://dx.doi.org/10.11118/actaun201159020205.

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The recent financial crises has revealed the need to improve and ensure the stability of the financial sector to reduce negative externalities, to ensure fair and substantial contribution of the financial sector to the public finances and the need to consolidate public finance. All those needs represent substantial arguments for the discussion about the introduction of financial sector taxation. There are discussed in the paper two possible schemes of financial sector taxation – financial transaction tax and financial activities tax. The aim of the paper is to research the possibility of the i

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17

Comaniciu, Carmen. "Taxation in Cesee Countries – Similarities and Differences." Studies in Business and Economics 10, no. 3 (2015): 16–31. http://dx.doi.org/10.1515/sbe-2015-0032.

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Abstract The characteristics of fiscal revenues are the ones that demonstrate their importance for the formation of public financial resources, being considered as a product of historical development of the state. Numerous studies and researches on the taxes action in financial, economic and social level emphasized the link between fiscal policy, growth and level of development of a country. In this context, through this article, by presenting some general coordinates of taxation in countries of Central, Eastern and Southeast Europe (CESEE countries) we will identify the similarities and diffe

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18

Novita, Santi, and Okta Sindhu Hartadinata. "PENDIDIKAN PERPAJAKAN: PERSEPSI AKADEMISI, PRAKTISI, DAN MAHASISWA UNTUK JENJANG DIPLOMA DAN SARJANA." EKUITAS (Jurnal Ekonomi dan Keuangan) 20, no. 2 (2017): 151. http://dx.doi.org/10.24034/j25485024.y2016.v20.i2.1820.

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The aims of this study is to analyze the view of educators, practitioners, and students regarding the graduate’s attributes in taxation Diploma and Accounting undergraduates to perform as an entry level of taxation staff. It explore whether there is an ‘expectations gap’ exists between the skill, basic capability, and learning outcomes of taxation knowledge obtained at university and practitioners expectations and what attributes they expected the graduate to have. The questionnaire is sent to practitioners likely to recruit graduates who had studied taxation at Taxation diploma or Accounting

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19

Tikhonova, Anna Vital'evna. "Theoretical foundations of building a system of taxation of the population." Теоретическая и прикладная экономика, no. 1 (January 2022): 25–39. http://dx.doi.org/10.25136/2409-8647.2022.1.36261.

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The subject of the article is the system of taxation of individuals. A review of the literature on its content and the author's vision is presented. The author identifies the factors affecting the taxation of individuals. A detailed theoretical overview of the classical and modern principles of the taxation system is presented, as well as their refraction in the context of taxation of the population. Special attention in the study is paid to the trends on the basis of which the taxation of individuals should be based. As a result, the author presents a four-level group of principles for buildi

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20

Cashel, M., and P. A. McGavin. "Removing Poverty Traps: Taxation and Welfare Reform in Australia." Economic and Labour Relations Review 3, no. 2 (1992): 98–114. http://dx.doi.org/10.1177/103530469200300205.

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This article uses data on the interactions of income taxation and state welfare transfers on effective marginal tax rates (EMTRs) in Australia to argue policy reforms for removing poverty traps created by high EMTRs. This highlights the need for state welfare and income taxation reforms to target those elements of income taxation and social welfare interaction that are most significant for high EMTRs and for high EMTRs extending across wide incomes ranges. Proposed welfare changes involve simultaneous reductions in base-level state welfare transfer payments, along with eligibility for suppleme

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Oliviandy, Nathania Aldisa, Titiek Puji Astuti, and Faiz Rahman Siddiq. "Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak UMKM Selama Pandemi Covid-19." Wahana Riset Akuntansi 9, no. 2 (2021): 91. http://dx.doi.org/10.24036/wra.v9i2.112026.

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This study aims to obtain empirical evidence the affect of tax rates, knowledge and understanding of taxation, perceptions of the effectiveness of the taxation system, and the level of trust in the legal and government systems towards taxpayer compliance. The sample in this study was taken using a purposive sampling method. The number of sample data processed was 340. Data collection using primary data sources in the form of a questionnaire was arranged with a five-point Likerts scale. The data analysis technique of this study used multiple linear regression analysis techniques. The result of

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22

Flaška, Filip, Zuzana Rigová, Stanislav Kološta, and Katarína Liptáková. "Regional Differences in Revenues from Local Taxes in Comparison to the Socio-Economic Level of the Regions of the Slovak Republic." DANUBE 12, no. 3 (2021): 197–211. http://dx.doi.org/10.2478/danb-2021-0013.

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Abstract The aim of the article is to reveal regional differences in revenues from local taxation and to compare the development of local government taxation ratios with selected socio-economic indicators within the NUTS III regions in the Slovak Republic. The paper points out the regional differences in local tax revenues in relation to total tax revenues, own current revenues, and total current expenditures with regard to the socio-economic level of the regions. We measure regional disparities through the coefficient of variation and the socio-economic level of regions through the composite

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23

Morelli, Massimo, Huanxing Yang, and Lixin Ye. "Competitive Nonlinear Taxation and Constitutional Choice." American Economic Journal: Microeconomics 4, no. 1 (2012): 142–75. http://dx.doi.org/10.1257/mic.4.1.142.

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In an economy where agents have different productivities and mobility, we compare a unified nonlinear optimal taxation with the equilibrium taxation that would be chosen by two competing tax authorities if the same economy were divided into two states. The overall level of progressivity and redistribution is unambiguously lower under competitive taxation; the “rich” are always in favor of competing authorities, whereas the “poor” are always in favor of unified taxation; the preferences of the middle class depend on the initial conditions in terms of the distribution of abilities, the relative

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24

Сеферова, З., and D, Seferova. "Increasing of the Role of Social Security in Taxing Personal Income As an Instrument for Smoothing the Spatial Polarization of Regions." Scientific Research and Development. Economics 6, no. 3 (2018): 59–64. http://dx.doi.org/10.12737/article_5b20fc197652b2.93493923.

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The subject of the study is taxation as an instrument for regulating the processes occurring in the functioning of the country’s financial system. The subject of the study is the taxation of incomes of individuals operating in the Russian Federation. The tax rate on income of individuals at the rate of 13%, established in our country is socially unfair with regard to low-income citizens of the country. In this connection, there arises the need either to free the income of a citizen from the tax equal to the subsistence minimum, or to apply a special taxation regime based on coefficients that r

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POKALCHUK, Mykhailo, and Yuliia BINKOVSKA. "Features of taxation in the agricultural complex of Ukraine." Economics. Finances. Law, no. 11/2 (November 27, 2020): 17–22. http://dx.doi.org/10.37634/efp.2020.11(2).5.

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Introduction. The issue of taxation of the agro-industrial complex of Ukraine has always been relevant. Because the appropriate level of tax procedures ensures the proper implementation of agricultural producers of their activities. The purpose of the paper is to determine the main features of taxation of the agro-industrial complex of Ukraine and to find out what problems arise during the payment of taxes by agricultural producers. Results. The agro-industrial complex of Ukraine includes certain types of agricultural producers, the successful operation of which, first of all, depends on the a

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26

Domonkos, Stefan. "Who Wants a Progressive Income Tax?" East European Politics and Societies: and Cultures 30, no. 2 (2015): 423–48. http://dx.doi.org/10.1177/0888325415602055.

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Using multi-level modeling, this study investigates the determinants of public opinion on personal income taxation (PIT) in Central and Eastern European countries. The analysis finds that socio-economic and demographic variables, such as household income, occupational social class, and age, are important in determining PIT preferences. However, beliefs about fairness and perceptions of corruption also play a significant role. Support for progressive taxation decreases with the acceptance of income differences as a reward for talent and effort. Also, distrust of the legal system and a convictio

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27

Stegnienko, Elena S., and Svetlana A. Frolova. "COMPARATIVE ANALYSIS OF FOREIGN SYSTEMS OF PROPERTY TAXATION." Interexpo GEO-Siberia 7, no. 2 (2020): 25–30. http://dx.doi.org/10.33764/2618-981x-2020-7-2-25-30.

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The article discusses attempts to integrate land tax and property tax of individuals into a single tax on real estate in the Russian Federation. The analysis of foreign systems of property taxation on various grounds is given (level of distribution of powers, level of budget to which tax revenues, property, subject of tax are directed). The principles of the effectiveness of the system of taxation of real estate, developed by international practice, are identified.

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Berens, Sarah, and Margarita Gelepithis. "Welfare state structure, inequality, and public attitudes towards progressive taxation." Socio-Economic Review 17, no. 4 (2018): 823–50. http://dx.doi.org/10.1093/ser/mwx063.

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Abstract Recent research indicates that while higher tax levels are politically unpopular, greater tax progressivity is not. However, there remain unanswered questions regarding public support for more progressive taxation. In particular, little is known about how individual attitudes towards tax progressivity are affected by their institutional context. Building on existing theories of redistribution, this article develops the argument that the structure of the welfare state shapes public attitudes towards progressive taxation—support for progressive taxation among both average and high-incom

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Akai, Nobuo, and Takahiro Watanabe. "Delegation of Taxation Authority and Multipolicy Commitment in a Decentralized Leadership Model." Public Finance Review 48, no. 4 (2020): 505–37. http://dx.doi.org/10.1177/1091142120930389.

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This article examines to what extent taxation authority should be delegated to local or lower-level government. Delegation of taxation authority can be regarded as a commitment to the local tax rate ex ante in a decentralized leadership model, in which local governments set policies ex ante and the central government decides transfer policies ex post. Previous papers point out that ex post interregional transfers of the central government distort ex ante regional policies of local governments. However, Silva clarify the case where efficient expenditure by local governments is achieved. This ar

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BAKUNOVA, Tatiana V., Tatiana A. KOLTSOVA, and Elena A. TROFIMOVA. "OPTIMIZATION OF TAXATION OF SMALL BUSINESSES." Tyumen State University Herald. Social, Economic, and Law Research 7, no. 3 (2021): 144–59. http://dx.doi.org/10.21684/2411-7897-2021-7-3-144-159.

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One of the topical priorities of the Russian economy at the present time is to strengthen the position of small business. Its development contributes to the optimization of the competitive economic environment, strengthening the integration of the scientific and technical sphere and production. The current system of state support for small businesses is also aimed at this. It has been significantly strengthened in the face of restrictions on activities due to the spread of coronavirus infection. The Unified Register of Small and Medium Enterprises as of 10 August 2021 contains 5,620,997 units

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31

Hebert, David. "Micro–Level Catallactic Public Finance." Journal of Public Finance and Public Choice 32, no. 1 (2014): 123–48. http://dx.doi.org/10.1332/251569214x15664520275075.

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Abstract This paper seeks to provide a sketch of a micro-level explanation of public finance. De Viti De Marco [1936] and Buchanan [1949] provide initial starting points for understanding this view of public finance, which was subsequently extended by Wagner [1992, 2007a] and Yoon [2000], among others. While these scholars focus on the fiscal commons created by communal property rights within public sectors, this paper focuses on the power to tax and provide public goods. Building off of Hebert and Wagner [2013], this paper provides a catallactic explanation of taxation and provision of public

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Riyanto, Eko Andi, and Tri Widyastuti Ningsih. "Pengaruh Kesadaran Wajib Pajak, Pengetahuan dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak di Kota Semarang." Jurnal Ilmiah Akuntansi Kesatuan 9, no. 3 (2021): 589–96. http://dx.doi.org/10.37641/jiakes.v9i3.933.

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This study aims to analyze the factors that influence the level of compliance of individual taxpayers in the city of Semarang. The independent variables used to test the level of individual taxpayer compliance are taxpayer awareness, knowledge and understanding of taxation. Respondents in this study were individual taxpayers registered based on the SPT and domiciled in the city of Semarang. The sampling technique in this study used the proportional cluster random sampling method, where the data source was primary data obtained from the distribution of questionnaires as research instruments. Da

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33

Frankel, David M. "Transitional Dynamics of Optimal Capital Taxation." Macroeconomic Dynamics 2, no. 4 (1998): 492–503. http://dx.doi.org/10.1017/s1365100598009055.

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A known result holds that capital taxes should be high in the short run and low or zero in the long-run steady state. This paper studies the dynamics of optimal capital taxation during the transition, when a high rate is no longer optimal but the economy is still in flux. The main result is that capital should be taxed whenever the sum of the elasticities of marginal utility with respect to consumption and labor supply are rising and subsidized whenever this sum is falling. If the utility function displays increasing relative risk aversion, this paradoxically implies that capital should be tax

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Dumiter, Florin, Ștefania Amalia Jimon, and Florin Gheorghe Bene. "Avoiding Double Taxation Through The Assessment of International Tax Treties. Case: ESP’s versus Anaf Braşov." Journal of Legal Studies 23, no. 37 (2019): 1–15. http://dx.doi.org/10.2478/jles-2019-0001.

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Abstract International double taxation represents one of the main problems’ for which taxpayers have to deal within a world fulfilled with globalization, uncertainty, risk, asymmetrical information and moral hazard. In this sense, in this article it is provided a qualitative overview regarding the appearance and evolution of the main double taxation conventions and their legal framework. In this article it is tackled some important issues, namely: the rationale behind the construction and engaging in double taxation conventions; the need for a coherent and just application of those conventions

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YAN, Yunfeng, Ran WANG, and Qingwen FAN. "Comparison of Environmental Tax Systems of China and the United States and the Enlightenments." Chinese Journal of Urban and Environmental Studies 07, no. 03 (2019): 1950008. http://dx.doi.org/10.1142/s2345748119500088.

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Environmental taxes are an important means of achieving green development. By referring to the statistical coverage of environmental taxes by the Organization for Economic Co-operation and Development (OECD), this paper analyzed the scale, changing tendency, income structure and stringency of environmental taxes in China and the United States, and compared the basic environmental taxation elements of the two countries. The findings show that in terms of absolute amount, China’s environmental tax revenues were much higher than those of the United States; in terms of relative amount, the proport

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Perkins, J. O. N. "Macroeconomic Effects of a Switch to Indirect Taxes: Some Evidence from the UK and the EC." Economic and Labour Relations Review 3, no. 1 (1992): 36–47. http://dx.doi.org/10.1177/103530469200300103.

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This paper considers the evidence from simulations with major econometric models of the UK and EC relating to the effects on the main macroeconomic variables of a switch towards indirect taxation. The conclusion from this evidence is that a switch from income tax towards indirect taxation tends to increase the price level, the rate of inflation, the current account deficit, and the public sector borrowing requirement, and to reduce the country's net wealth, at any given level of real GDP. One especially important conclusion is that the increase in inflation is significantly due to the cut in i

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Cevik, Serhan, and Fedor Miryugin. "Does Taxation Stifle Corporate Investment? Firm-Level Evidence from ASEAN Countries." IMF Working Papers 18, no. 34 (2018): 1. http://dx.doi.org/10.5089/9781484344156.001.

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Hanson, Andrew, and Ryan Sullivan. "The Incidence of Tobacco Taxation: Evidence from Geographic Micro-Level Data." National Tax Journal 62, no. 4 (2009): 677–98. http://dx.doi.org/10.17310/ntj.2009.4.05.

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39

Lund, Jens Friis. "Is small beautiful? Village level taxation of natural resources in Tanzania." Public Administration and Development 27, no. 4 (2007): 307–18. http://dx.doi.org/10.1002/pad.467.

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40

Cevik, Serhan, and Fedor Miryugin. "Does Taxation Stifle Corporate Investment? Firm-Level Evidence from ASEAN Countries." Australian Economic Review 51, no. 3 (2018): 351–67. http://dx.doi.org/10.1111/1467-8462.12267.

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41

Gaube, Thomas. "Financing Public Goods with Income Taxation: Provision Rules vs. Provision Level." International Tax and Public Finance 12, no. 3 (2005): 319–34. http://dx.doi.org/10.1007/s10797-005-0500-1.

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42

Fisman, Raymond, and Jakob Svensson. "Are corruption and taxation really harmful to growth? Firm level evidence." Journal of Development Economics 83, no. 1 (2007): 63–75. http://dx.doi.org/10.1016/j.jdeveco.2005.09.009.

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DUBKOVA, Valeria B. "THE PECULIARITIES OF INDUSTRIAL ENTERPRISES’ PROFIT TAXATION IN A DIFFERENTIATED APPROACH." Tyumen State University Herald. Social, Economic, and Law Research 7, no. 2 (2021): 219–42. http://dx.doi.org/10.21684/2411-7897-2021-7-2-219-242.

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This article studies the problem of improving enterprise profit taxation, the ways to solve it, and one of the main problems of the modern system of the enterprises taxation — how it is connected to the production efficiency. By solving it, we can determine the differentiation of the tax rates to the enterprises’ profit. Within its methodological framework, the author proposes to use the theory of surplus value. In order to spread the global methods for solving the issues of improving the taxation profit of enterprises and ensuring the economic efficiency and growth, the principles of neoclass

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Zernova, Daria. "Exit Taxes on Companies in the Context of the EU Internal Market." Intertax 39, Issue 10 (2011): 471–93. http://dx.doi.org/10.54648/taxi2011051.

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In Daily Mail, the Court of Justice (CJ) ruled that the freedom of establishment did not confer on companies the right to leave jurisdiction of a Member State (MS). Ever since, exit taxation of companies has been an area full of obscurities and unknowns. Among them are: restrictive effect of non-harmonized connecting factors; an appropriate comparability standard; the absence of comparability as a ground of breach versus applying the fiscal territoriality principle at the level of justification; and criteria for an internally coherent system of exit taxation rules. Discussion of the mentioned

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Chkir, Imed, and Samir Saadi. "Taxation & dividend policy: new empirical evidence." Corporate Ownership and Control 5, no. 4 (2008): 432–39. http://dx.doi.org/10.22495/cocv5i4c4p2.

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The present paper takes advantage of two important changes in the Canadian taxation of capital gains in Canada to examine the interaction between taxation and corporate dividend policy. Our empirical results suggest that Canadian firms did not increase their dividend payout after the reduction of capital gains exemption in 1987; however, they did so when the remaining $100,000 capital gains exemption in 1994 was eliminated. Moreover, we find that firms with high level of control concentration tend to pay fewer dividends. Our finding suggests taxation does influence corporate dividend policy.

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KULESHOVA, L. V., A. A. ORAZALIEV, and I. V. KOBELEVA. "PROSPECTS FOR THE DEVELOPMENT OF TAXATION OF SMALL AND MEDIUM-SIZED BUSINESSES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5, no. 12 (2020): 92–97. http://dx.doi.org/10.36871/ek.up.p.r.2020.12.05.010.

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The article is devoted to the aspects of taxation of small and medium-sized businesses. The development of these subjects is largely determined by the level of the tax burden, and their revenues in the form of taxes provide replenishment of the revenue part of the budget at various levels. The article defines the role of small and mediumsized businesses in Russia, as well as the specifics of their taxation. The results of the study presented in the article can be used to improve the taxation of small and medium-sized business structures.

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Ambarwati, Ambarwati. "EVALUASI PELAKSANAAN PEMENUHAN KEWAJIBAN PAJAK ORANG PRIBADI TERTENTU PADA KANTOR PELAYANAN PAJAK PRATAMA PONDOK AREN." Transparansi Jurnal Ilmiah Ilmu Administrasi 2, no. 1 (2019): 44–55. http://dx.doi.org/10.31334/trans.v2i1.421.

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Self assessment system of Indonesian taxation demands high level of taxpayers’ awareness and compliance in fulfilling tax liabilities in order to increase state revenue from taxation sector. The level of compliance could be increased through providing better service quality by the taxation office, which includes safety, comfort, and quick services, as well as law enforcement. This study is to determine whether there is influence understanding of tax laws, the tax rate and the principle of fairness on tax compliance, Micro, Small and Medium Enterprises after the enactment of Government Regulati

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Rusdi, Arbani, and Prabowo Yudo Jayanto. "Faktor-Faktor Yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Semarang Selatan Tahun 2019." Moneter - Jurnal Akuntansi dan Keuangan 7, no. 1 (2020): 69–70. http://dx.doi.org/10.31294/moneter.v7i1.7632.

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Abstract - This study aims to examine the effect of e-registration, e-filing, e-billing, service quality, understanding of taxation regulations, and tax penalties on the level of taxpayer compliance. The population in this study is 16.356 people in the area of Tax Service Office of Pratama in the city of Semarang Selatan. The sample in this study were 50 respondents obtained by the accidental sampling method. The Data were analyzed by using Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling using SmartPLS 3.0 software. The results showed that e-registration, e-fil

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Ulurrosyad, Muhammad Faizun, and Prabowo Yudo Jayanto. "Faktor-Faktor Dalam Menggunakan E-Money (Gopay) Pada Masyarakat Muslim di Kota Semarang." Moneter - Jurnal Akuntansi dan Keuangan 7, no. 1 (2020): 105–12. http://dx.doi.org/10.31294/moneter.v7i1.7634.

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Abstract - This study aims to examine the effect of e-registration, e-filing, e-billing, service quality, understanding of taxation regulations, and tax penalties on the level of taxpayer compliance. The population in this study is 16.356 people in the area of Tax Service Office of Pratama in the city of Semarang Selatan. The sample in this study were 50 respondents obtained by the accidental sampling method. The Data were analyzed by using Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling using SmartPLS 3.0 software. The results showed that e-registration, e-fil

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ONISIFOROVA, Valentyna, and Vladyslava SIDELNIKOVA. "Algorithm and selection criteria for small enterprise taxation system in Ukraine." Economics. Finances. Law, no. 11/2 (November 21, 2019): 25–27. http://dx.doi.org/10.37634/efp.2019.11(2).6.

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The problem of optimization of the tax burden is urgent for any enterprise that operates in a market economy. In current conditions in Ukraine the part of the enterprises which are belonged to the group of small in according to degree of they activity has a legally established and regulated alternative when choosing the method of their activities results taxation. These mean that these enterprises have a choice between a general and simplified system of their activity taxation. However, this choice should be made reasonably, taking into account all aspects of the activity of a particular enter

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