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Journal articles on the topic 'Taxation'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Abdullah, Rudi. "Analisis Akuntansi Pendapatan Perpajakan dalam Rangka Penerapan Akuntansi Berbasis Akrual (Studi Kasus KPP Pratama Baubau)." E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis 18, no. 2 (2018): 111–18. http://dx.doi.org/10.29103/e-mabis.v18i2.177.

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Accounting gets accrual basis will result more information akuntabel, and transparent as compared to accounting gets cash basis. Accounting gets accrual basic can provide the better measurement, admitting that timely, and liabilities cast in the future. Information gets accrual basis can provide information about economic resource purpose that actually. This research intent to know accounting implement gets accrual basis accord PP 71 years 2010 on taxations propertied accounting. This observational type is observational kualitatif. Sample that is utilized is taxation propertied data on Taxeses

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2

Arzu Jabbarov, Rahman. "INTERNATIONAL DOUBLE TAXATION: DSOUBLE TAXATION AGREEMENTS (DTA)." SCIENTIFIC WORK 65, no. 04 (2021): 328–32. http://dx.doi.org/10.36719/2663-4619/65/328-332.

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As a result, present taxation, avoidance of double taxation and Double Taxation Agreements (DTA) are important elements of international trade relations. All states are interested in harmonizing tax systems to expand trade and other ties with each other. Thus, importance of double taxation agreements (DTA), structure of these treaties nneds to be resarched and stuidied in that article. Key words: taxation, history of double taxation, avoidance of double taxation, double taxation agreements, mechanics of double tax avoidance

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3

Biernacki, Krzysztof. "The VAT in the bank system." Journal of Governance and Regulation 2, no. 3 (2013): 14–18. http://dx.doi.org/10.22495/jgr_v2_i3_p2.

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The bank system in the European Union plays an important role as a significant sector of the economy. Implementing in the last century -VAT exemption also for services performed by banks generates extra tax inflows, but decreases international competitiveness of this sector. However, VAT is a perfect consumption tax, alternatives were created for banks’ services taxation. As the paper shows, many of them are used in other then EU countries and provide smaller distortions in taxation. The aim of this article is to shortly present the dominant model of VAT taxation in the EU with a particular re

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4

Williams, RC. "Taxation." Yearbook of South African Law 1 (2020): 1178–207. http://dx.doi.org/10.47348/ysal/v1/i1a25.

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5

Hetzner, Marc A., and Paul F. Lindemann. "Taxation." Indiana Law Review 18, no. 1 (1985): 389–416. http://dx.doi.org/10.18060/2625.

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6

Harrington, Deborah L. "Taxation." Journal of Business & Finance Librarianship 8, no. 3-4 (2003): 281–90. http://dx.doi.org/10.1300/j109v08n03_15.

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7

Williams, RC. "Taxation." Yearbook of South African Law 1 (2020): 1178–207. http://dx.doi.org/10.47348/ysal/v1/i1a25.

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8

Kay, John. "Taxation." Public Money & Management 8, no. 1-2 (1988): 6–7. http://dx.doi.org/10.1080/09540968809387450.

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9

Slemrod, Joel B. "Free trade taxation and protectionist taxation." International Tax and Public Finance 2, no. 3 (1996): 471–89. http://dx.doi.org/10.1007/bf00872778.

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10

Josheski, Dushko, and Tatjana Boshkov. "BEQUEST TAXATION, ESTATE TAXATION, LAND TAXATION, OPTIMUM TOWN, HENRY GEORGE THEOREM AND CAPITAL TAXATION: A SURVEY." Yearbook - Faculty of Tourism and Business Logistics 1 (2021): 58–78. http://dx.doi.org/10.46763/ybftbl211058j.

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11

Pidlypna, Radmila, Lesya Rybakova, and Еріка Yuhas. "Peculiarities of taxation of commercial banks in Ukraine." Market Relations Development in Ukraine 92, no. 4(275) (2024): 5–10. https://doi.org/10.5281/zenodo.12207871.

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The subject of the study is the peculiarities of taxation of commercial banks in Ukraine.The purpose of the study is to determine the specifics of taxation of banking transactions.Research methods. The work uses the dialectical method of scientific knowledge, the method ofanalysis and synthesis, the comparative method, and the method of summarizing data.Work results. The article describes the main types of taxation of banks. The main aspects of taxationof commercial banks in Ukraine are outlined. The peculiarities of taxation of banking transactions areconsidered.Conclusions. Taxation of banki

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12

Manta, Eduard Mihai, Adriana Ana Maria Davidescu, Maria Cristina Geambasu, and Margareta Stela Florescu. "Exploring the research area of direct taxation. An empirical analysis based on bibliometric analysis results." Management & Marketing 18, s1 (2023): 355–83. http://dx.doi.org/10.2478/mmcks-2023-0019.

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Abstract The investigation and exploration of the general fiscal field with emphasis on “direct taxation” through the analysis of the published scientific literature, looking at the conceptual, intellectual, and collaborative structure while highlighting the future research directions is aiming to visualize the prevailing knowledge structure in order to help the future researchers and research clusters. A sample of 557 documents was extract from the Web of Science platform for the 1954 - 2022-time range and a bibliometric analysis was applied as a quantitative technique to investigate the scie

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13

Tauhid Syukur, Alam. "Strategies and Public Policies for Economic Recovery Post-Pandemic: The Role of Taxation According to Qualitative Studies." Atestasi : Jurnal Ilmiah Akuntansi 7, no. 1 (2024): 496–509. http://dx.doi.org/10.57178/atestasi.v7i1.809.

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This qualitative synthesis investigates the role of taxation in post-pandemic economic recovery, aiming to provide insights into effective policy strategies. Drawing upon a systematic review of qualitative literature from diverse disciplines such as economics, public policy, and taxation theory, the study explores the multifaceted nature of taxation's impact on recovery trajectories. Methodologically, the research employs thematic analysis to identify key themes and patterns emerging from the literature. The findings highlight taxation's critical role as a revenue-generating mechanism for gove

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14

Lee, Dwight R., and Walter S. Misiolek. "Substituting pollution taxation for general taxation: Some implications for efficiency in pollutions taxation." Journal of Environmental Economics and Management 13, no. 4 (1986): 338–47. http://dx.doi.org/10.1016/0095-0696(86)90004-5.

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15

Prasetyo, Syarief Gerald, and Yustiana Wardhani. "Analisis Laju Pertumbuhan Kontribusi Pajak Daerah dan Pengaruhnya terhadap Pendapatan Asli Daerah Kabupaten Bogor." INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE 2, no. 2 (2019): 90–117. http://dx.doi.org/10.36766/ijag.v2i2.19.

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The way to improve the authentic revenue of a district is to study its’ potential which can be used as the future financing of the development. The research methode being used is associative descriptive. As a matter of fact, based on the result of the research, it has discovered that the contribution of district’s tax on the district’s authentic revenue has been bigger on average than the other contribution of district revenues. Hotel and restaurant taxation, district taxation simultaneously have affected the district authentic revenue. Moreover, the revenue received from the taxation of hotel

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16

Prasetyo, Syarief Gerald, and Yustiana Wardhani. "Analisis Laju Pertumbuhan Kontribusi Pajak Daerah dan Pengaruhnya terhadap Pendapatan Asli Daerah Kabupaten Bogor." Indonesian Journal of Accounting and Governance 2, no. 2 (2018): 90–117. http://dx.doi.org/10.36766/ijag.v2i2.28.

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The way to improve the authentic revenue of a district is to study its’ potential which can be used asthe future financing of the development. The research methode being used is associative descriptive.As a matter of fact, based on the result of the research, it has discovered that the contribution ofdistrict’s tax on the district’s authentic revenue has been bigger on average than the other contributionof district revenues. Hotel and restaurant taxation, district taxation simultaneously have affected thedistrict authentic revenue. Moreover, the revenue received from the taxation of hotel and

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17

Ismer, Roland, and Julia Ruß. "What Is International Double Taxation?" Intertax 48, Issue 6/7 (2020): 555–64. http://dx.doi.org/10.54648/taxi2020052.

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With the recent entry into force of the European Dispute Resolution Directive, the term international double taxation has gained legal relevance. This calls for revisiting the definition of international double taxation. This contribution presents the main approaches in the scholarly literature and demonstrates that the widely accepted definition of international double taxation is imprecise. Considering the function of tax treaties, it should instead be understood as a specific disadvantage to cross-border situations resulting from taxation by two or more states. Thus, neither discrimination

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18

Devol, Valerie R. "Taxation Update." American Indian Law Review 30, no. 2 (2005): 397. http://dx.doi.org/10.2307/20070763.

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19

Williamson, Vanessa. "Radical Taxation." Dissent 69, no. 3 (2022): 79–85. http://dx.doi.org/10.1353/dss.2022.0065.

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20

Lasok, K. P. E. "Indirect Taxation." European Business Law Review 16, Issue 3 (2005): 519–32. http://dx.doi.org/10.54648/eulr2005028.

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21

Üniversitesi AVRUPA TOPLULUĞU ENSTİTÜSÜ, Marmara. "TAXATION POLICY." Marmara Üniversitesi Avrupa Topluluğu Enstitüsü Avrupa Araştırmaları Dergisi 2, no. 1&2 (2015): 205–16. http://dx.doi.org/10.29228/mjes.364.

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22

Darby, Joseph J. "Confiscatory Taxation." American Journal of Comparative Law 38 (1990): 545. http://dx.doi.org/10.2307/840558.

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23

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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24

Dastane, S. R., and Saili Belsare. "Agricultural Taxation." Journal of Commerce and Management Thought 5, no. 2 (2014): 217. http://dx.doi.org/10.5958/j.0976-478x.5.2.016.

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25

Boadway, Robin, Martin Feldstein, and Alan J. Auerback. "Capital Taxation." Canadian Journal of Economics 18, no. 1 (1985): 222. http://dx.doi.org/10.2307/135130.

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26

Smith, Alan D., and William T. Rupp. "Cyberspace Taxation." Services Marketing Quarterly 24, no. 1 (2002): 61–75. http://dx.doi.org/10.1300/j396v24n01_05.

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27

Olken, Benjamin A., and Monica Singhal. "Informal Taxation." American Economic Journal: Applied Economics 3, no. 4 (2011): 1–28. http://dx.doi.org/10.1257/app.3.4.1.

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Informal payments are a frequently overlooked source of local public finance in developing countries. We use microdata from ten countries to establish stylized facts on the magnitude, form, and distributional implications of this “informal taxation.” Informal taxation is widespread, particularly in rural areas, with substantial in-kind labor payments. The wealthy pay more, but pay less in percentage terms, and informal taxes are more regressive than formal taxes. Failing to include informal taxation underestimates household tax burdens and revenue decentralization in developing countries. We d

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28

Berry, James N., and W. Stanley McGreal. "Taxation allowances." Journal of Property Finance 7, no. 3 (1996): 71–80. http://dx.doi.org/10.1108/09588689610127163.

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29

Stantcheva, Stefanie. "Dynamic Taxation." Annual Review of Economics 12, no. 1 (2020): 801–31. http://dx.doi.org/10.1146/annurev-economics-100119-013035.

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This article reviews recent advances in the study of dynamic taxation, considering three main approaches: the dynamic Mirrlees, the parametric Ramsey, and the sufficient statistics approaches. In the first approach, agents’ heterogeneous abilities to earn income are private information and evolve stochastically over time. Dynamic taxes are not restricted ex ante and are set for redistribution and insurance considerations. Capital is taxed only in order to improve incentives to work. Human capital is optimally subsidized if it reduces posttax inequality and risk on balance. The Ramsey approach

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30

MCGUIRE, M. "Discriminatory taxation." Aesthetic Surgery Journal 25, no. 3 (2005): 273–74. http://dx.doi.org/10.1016/j.asj.2005.04.002.

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31

Cottarelli, Carlo, and Michael Keen. "Global taxation." Global Social Policy: An Interdisciplinary Journal of Public Policy and Social Development 11, no. 1 (2011): 15–18. http://dx.doi.org/10.1177/1468018110392195d.

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32

Saxby, S. "IP taxation." Computer Law & Security Review 21, no. 3 (2005): 276. http://dx.doi.org/10.1016/j.clsr.2005.01.009.

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33

Rizzo, Mario J., Richard A. Epstein, and David Schmidtz. "JUSTIFYING TAXATION." Social Philosophy and Policy 39, no. 1 (2022): 1–10. http://dx.doi.org/10.1017/s0265052523000080.

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34

Shakow, David J. "Taxation without Realization: A Proposal for Accrual Taxation." University of Pennsylvania Law Review 134, no. 5 (1986): 1111. http://dx.doi.org/10.2307/3312007.

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35

Mercer, Colin, and Paul Hale. "Taxation: Revenue Announces Comprehensive Reform of Securities Taxation." Business Law Review 16, Issue 6 (1995): 126–27. http://dx.doi.org/10.54648/bula1995034.

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36

II, William F. Shughart, Robert D. Tollison, and Richard S. Higgins. "Rational Self-Taxation: Complementary Inputs and Excise Taxation." Canadian Journal of Economics 20, no. 3 (1987): 527. http://dx.doi.org/10.2307/135393.

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37

Lopez-Garcia, Miguel-Angel. "When) is Consumption Taxation Equivalent to Wage Taxation ?" Public Finance Review 25, no. 1 (1997): 83–101. http://dx.doi.org/10.1177/109114219702500105.

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38

Haffner, Marietta, and Sien Winters. "Homeownership taxation in Flanders: moving towards ‘optimal taxation’?" International Journal of Housing Policy 16, no. 4 (2015): 473–90. http://dx.doi.org/10.1080/14616718.2015.1085214.

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39

Ábrahám, Árpád, Sebastian Koehne, and Nicola Pavoni. "Optimal income taxation when asset taxation is limited." Journal of Public Economics 136 (April 2016): 14–29. http://dx.doi.org/10.1016/j.jpubeco.2016.02.003.

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40

Hansen, Gary, and Selahattin İmrohoroğlu. "Replacing income taxation with consumption taxation in Japan." Journal of the Japanese and International Economies 48 (June 2018): 15–28. http://dx.doi.org/10.1016/j.jjie.2017.10.001.

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41

Evtushenko, N. O. "Taxation risks and the system of their management." Bulletin of the Dnipropetrovsk University. Series: Management of Innovations, no. 6 (March 16, 2016): 68–77. https://doi.org/10.15421/191607.

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The paper is devoted to the study of the current state of taxation system in the period of its reform and to further designs in the field of fundamental bases of taxation. The purpose of writing this article is an in–depth study of the nature, the essence of risks in the sphere of taxation, consideration of the content of the system of the risk management and substantiation of conceptual bases of the efficiency of the taxation risk management by introducing a systematic approach under conditions of a large share of the shadow economy. The study was conducted with the use of the methods of dedu

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42

Li, Qiuyi. "Paradigm Shift: International Taxations Move from Double Taxation Remedies to the Battle Against Aggressive Tax Planning." Advances in Economics, Management and Political Sciences 76, no. 1 (2024): 171–77. http://dx.doi.org/10.54254/2754-1169/76/20241612.

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The globalization of the economy has sparked a tax competition among nations, leveraging low tax rates to attract investments and inadvertently fostering international tax avoidance and transfer pricing. This dynamic, intensified by the digital economy's ascent, has inflicted economic losses on both resident and source countries. The conventional "permanent establishment" criterion, now rendered obsolete by online business operations, facilitates tax evasion by international corporations. Recognizing the urgency for change, the international tax system has shifted focus from eliminating double

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43

Aliyudin, Rizal Sukma, Eva Fauziah Ahmad, Robi Maulana Magribi, and Sindi Rahayu. "PENGARUH PERSEPSI, PENGETAHUAN PERPAJAKAN, DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT BERKARIR DI BIDANG PERPAJAKAN (STUDI PADA MAHASISWA AKUNTANSI SEMESTER 5, 7 DAN ANGGOTA TAX CENTER UNIVERSITAS MAJALENGKA)." J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI 6, no. 2 (2025): 176–89. https://doi.org/10.31949/j-aksi.v6i2.13885.

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Supervision in the field of taxation is not yet optimal due to a lack of human resources involved in taxation. This creates job opportunities in the field of taxation, which can be utilized by accounting graduates. This phenomenon can be a chance for accounting graduates to pursue a career in taxation. The purpose of this study is to determine the influence of perception, taxation knowledge, and labor market considerations on career interest in taxation. The method used in this study is descriptive and verificative analysis. The population of this study is fifth and seventh-semester accounting

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44

Sugihyanty, Eneng Sugihyanty, Safri, and Ahmad Faisal. "Rethinking Tax Systems for Sustainable Development Goals." Sinergi International Journal of Economics 3, no. 2 (2025): 108–19. https://doi.org/10.61194/economics.v3i2.647.

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Taxation plays a pivotal role in advancing sustainable development goals (SDGs), yet its implementation faces several systemic challenges. This narrative review aims to explore the effectiveness of tax policies in supporting SDGs through the lenses of environmental taxation, fiscal incentives, progressive tax reforms, and digital transformation. A qualitative review method was employed to synthesize findings from recent empirical and comparative studies, focusing on the interaction between taxation mechanisms and sustainability outcomes. The results highlight that environmental taxes effective

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45

Protasova, Evgenia. "IMPROVING THE SYSTEM OF TAXATION FOR SELF-EMPLOYMENT IN RUSSIA." Vestnik BIST (Bashkir Institute of Social Technologies), no. 4(53) (December 29, 2021): 34–42. http://dx.doi.org/10.47598/2078-9025-2021-4-53-34-42.

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The article provides a critical analysis of the existing approaches to taxation of income of selfemployed in Russia, developed ways to improve taxation of self-employment based on the unification approach. The subject of the research is the mechanism of taxation of income of self-employed citizens. The object of the research is the self-employment taxation system in Russia. The purpose of the study is to develop ways to improve the taxation system for self-employment in Russia based on a critical analysis of existing approaches to taxation of income of self-employed Russians. Research objectiv

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46

Dominik Tschinkl, Nathalie Weikert, and Dirk Kiesewetter. "THE IMPACT OF TAXES ON INDIVIDUAL LONG-TERM SAVINGS DECISION." Copernican Journal of Finance & Accounting 10, no. 4 (2022): 159–79. http://dx.doi.org/10.12775/cjfa.2021.020.

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This paper uses experimental methods to analyze how different forms of taxation influence the decision between immediate consumption and saving. The parameters are chosen in such a way that the treatments No Tax, Immediate Taxation and Deferred Taxation have identical net payoffs, which should induce the same decisionmaking patterns. However, we find that these expectations only apply to the treatments No Tax and Immediate Taxation. The participants in the Deferred Taxation treatment show a significantly weaker preference for saving which hints at a misperception of this form of taxation. This

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47

Krause, Alan. "Generational incidence of savings taxation versus capital-income taxation." International Journal of Economic Theory 3, no. 2 (2007): 113–29. http://dx.doi.org/10.1111/j.1742-7363.2007.00050.x.

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48

Jin Yi, Dae. "No taxation, no democracy? Taxation, income inequality, and democracy." Journal of Economic Policy Reform 15, no. 2 (2012): 71–92. http://dx.doi.org/10.1080/17487870.2012.672252.

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49

Witzke, Regina E., Kseniya D. Grezeva, and Shamil R. Zaripov. "LEGAL REGULATION OF DOUBLE TAXATION AS A HIDDEN LEGAL ELEMENT IN RUSSIA: PROBLEMATICS AND TAX CONSEQUENCES." Russian Studies in Law and Politics 8, no. 4 (2024): 46–56. https://doi.org/10.12731/2576-9634-2024-8-4-204.

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The relevance of the study lies in the authors consideration of the problem of hidden double taxation in the current tax legislation of the Russian Federation. The authors have identified the problem that is observed in practice, namely its latent manifestation in various forms, leading to an increase in the tax burden on business entities and citizens. The main method of the study is an analytical review of the problem of latent double taxation within the framework of the current Tax Code of the Russian Federation. The purpose of the study is to substantiate specific examples demonstrating th

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50

Bratcev, V. I., A. V. Roybu, and E. S. Pozhidaeva. "Off-Shoring Processes in Conditions of Taxation System Restructuring." Vestnik of the Plekhanov Russian University of Economics, no. 4 (July 29, 2018): 54–63. http://dx.doi.org/10.21686/2413-2829-2018-4-54-63.

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The article analyzes off-shoring processes in order to find new ways for developing taxation planning oriented to prevention of asset outflow beyond Russian jurisdiction due to the taxation system restructuring. The authors showed the necessity to decline the appeal of off-shore for entities of economic activity based on rational taxation legislation. They substantiate the topicality of researching the taxation system restructuring in Russia, which fosters business development and new taxation mechanism designing providing conditions for reduction of off-shore development. Key forms of taxatio

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