Acceder

Bibliografías temáticas / Tax review / Artículos de revistas

Siga este enlace para ver otros tipos de publicaciones sobre el tema: Tax review.

Artículos de revistas sobre el tema "Tax review"

Autor: Grafiati

Publicado: 4 de junio de 2021

Última modificación: 26 de julio de 2025

Crea una cita precisa en los estilos APA, MLA, Chicago, Harvard y otros

Elija tipo de fuente:

Consulte los 50 mejores artículos de revistas para su investigación sobre el tema "Tax review".

Junto a cada fuente en la lista de referencias hay un botón "Agregar a la bibliografía". Pulsa este botón, y generaremos automáticamente la referencia bibliográfica para la obra elegida en el estilo de cita que necesites: APA, MLA, Harvard, Vancouver, Chicago, etc.

También puede descargar el texto completo de la publicación académica en formato pdf y leer en línea su resumen siempre que esté disponible en los metadatos.

Explore artículos de revistas sobre una amplia variedad de disciplinas y organice su bibliografía correctamente.

1

Sahari, Siti Norfaizah, Salfarina Samsuddin, Ahmad Ariffian Bujang, et al. "Review on Malaysia Tax Performance: Rates and Land Tax." International Journal of Psychosocial Rehabilitation 24, no. 03 (2020): 694–716. http://dx.doi.org/10.37200/ijpr/v24i3/pr200826.

Texto completo

Los estilos APA, Harvard, Vancouver, ISO, etc.

2

Annathasia, Puji Erasashanti, Andini Pratiwi Ayu, Endah Winarti Ch., and Djajanti Atik. "Tax Review of Corporate Income Tax as a Strategy of Tax Management." International Journal of Current Science Research and Review 05, no. 07 (2022): 2681–88. https://doi.org/10.5281/zenodo.6918351.

Texto completo

Resumen

Abstract : The purpose of this study is to analyze the application of tax review of corporate income tax as a tax management strategy on PT. X Period 2017-2019. The research method used in this study is qualitative descriptive. The data used in this study was obtained from interviews, observations, document studies and online research. This research was conducted at PT X for the period 2017, 2018 and 2019. The results of research related to the implementation of tax review of corporate income tax is a fiscal correction that is carried out not in accordance with the Tax Law and Tax Regulations

Los estilos APA, Harvard, Vancouver, ISO, etc.

3

McGill, Gary A., and Edmund Outslay. "Tax Software Review." Journal of the American Taxation Association 26, no. 2 (2004): 71–73. http://dx.doi.org/10.2308/jata.2004.26.2.71.

Texto completo

Los estilos APA, Harvard, Vancouver, ISO, etc.

4

Thompson, Steven C. "Tax Software Review." Journal of the American Taxation Association 27, no. 1 (2005): 113–15. http://dx.doi.org/10.2308/jata.2005.27.1.113.

Texto completo

Los estilos APA, Harvard, Vancouver, ISO, etc.

5

Lipsher, Laurence E. "Asian tax review: Tax in troubled times." Thunderbird International Business Review 51, no. 2 (2009): 199–201. http://dx.doi.org/10.1002/tie.20258.

Texto completo

Los estilos APA, Harvard, Vancouver, ISO, etc.

6

Thi, Quyen Tran, May Dang Thi, and Nhung Truong Thi. "Taxes, Electronic Taxation System in Vietnam: Literature Review." International Journal of Management Sciences and Business Research 09, no. 10 (2020): 423–35. https://doi.org/10.5281/zenodo.4991439.

Texto completo

Resumen

<em>The objective of this article is the theoretical basis system of taxation, the electronic tax system in Vietnam. On the basis of a theoretical overview, the study reviews the factors affecting the electronic tax system in Vietnam, including objective factors and subjective factors.</em>

Los estilos APA, Harvard, Vancouver, ISO, etc.

7

Yuyun, Syafithri, Heny WIdyastuti Fitria, Luk Fuadah Luk, and Mukhtaruddin. "Factors Affecting Tax Morale: A Systematic Literature Review." Journal of Economics, Finance And Management Studies 07, no. 12 (2024): 7232–40. https://doi.org/10.5281/zenodo.14498982.

Texto completo

Resumen

The purpose of this study is to conduct a systematic review of factors that may affect tax morale. The researcher conducted a systematic search on reputable electronic data from 2010 to 2024 resulting in 24 studies selected based on inclusion and exclusion criteria using the keyword tax morale. The findings of this study comprehensively present the developments, factors, and future research suggestions related to tax morale. This study offers contributions to research and practice related to improving tax morale conducted in various countries so that it can be used as a consideration for condu

Los estilos APA, Harvard, Vancouver, ISO, etc.

8

de Hosson, Fred C. "Coming full circle: from European Tax Review to EC Tax Review." Intertax 19, Issue 12 (1991): 544. http://dx.doi.org/10.54648/taxi1991087.

Texto completo

Los estilos APA, Harvard, Vancouver, ISO, etc.

9

Shabbir, Muhammad Khurram. "Tax Salience: A Review of the Literature." JISR management and social sciences & economics 21, no. 4 (2023): 54–72. http://dx.doi.org/10.31384/jisrmsse/2023.21.4.4.

Texto completo

Resumen

This study provides an understanding of tax salience through the review of the literature. The tax salience refers to the prominence and visibility of the taxes and their influence over the taxpayer’s behavior. This study reviews the background literature on tax salience, how the tax policy is influenced by it, and the reaction of consumer behavior towards tax salience. The study uses the review of literature as a research methodology. The study uses the review strategy of narrative review by synthesizing, organizing, and assembling the earlier literature related to tax salience. The google sc

Los estilos APA, Harvard, Vancouver, ISO, etc.

10

Choi, Ki Ho. "Review of Empirical Tax Research on Tax Avoidance." korean journal of taxation research 35, no. 4 (2018): 207–75. http://dx.doi.org/10.35850/kjtr.35.4.06.

Texto completo

Los estilos APA, Harvard, Vancouver, ISO, etc.

11

Won, Soon Goo. "Malaysian Tax System and Tax Revenue Structure Review." Journal of international area studies 7, no. 4 (2004): 3. http://dx.doi.org/10.18327/jias.2004.01.7.4.3.

Texto completo

Los estilos APA, Harvard, Vancouver, ISO, etc.

12

GURURAJ, M. V. "Comparative Analysis of Maryland Tax Structure: A Last Decade Review (2013-2024)." Journal of Research and Review in Accounting, Business & Finance Management 2, no. 2 (2025): 81–93. https://doi.org/10.5281/zenodo.14891948.

Texto completo

Resumen

<em>With a focus on income tax, property tax, and sales tax, this study looks at Maryland, USA's tax system over the last ten years (2013–2024). The study's goal is to look at how these taxes have changed over time and what that means for the state's economy and finances. Maryland is known for having a progressive tax system. Taxes are an important way for the state to pay for public services and infrastructure, like roads, schools, and hospitals. Income tax brackets didn't change much during the study period, but discounts and exemptions did change to represent changes in the economy an

Los estilos APA, Harvard, Vancouver, ISO, etc.

13

Razali, Rosnazida, Ida Suriya Ismail, and Nadiah Abd Hamid. "Tax Voluntary Disclosure and Tax Amnesty: A Systematic Literature Review." IPN Journal of Research and Practice in Public Sector Accounting and Management 15, no. 1 (2025): 99–116. https://doi.org/10.58458/ipnj.v15.01.05.0114.

Texto completo

Resumen

Purpose: Tax voluntary disclosure (TVD) and tax amnesty (TA) are vital to enhancing tax compliance and governmental coffers. The current systematic literature review (SLR) aims to synthesise recent studies related to the current topic by focusing on articles published between 2022 and 2024 and acquiring a comprehensive understanding of how TVD and TA influence taxpayer behaviours and governmental fiscal health. Methodology: The Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework was implemented to ensure a rigorous selection and analysis process. A total of 23

Los estilos APA, Harvard, Vancouver, ISO, etc.

14

Saputra, Asep, and Cris Kuntadi. "Factors affecting earnings management: current tax expenses, deferred tax liabilities, and deferred tax expenses." Gema Wiralodra 14, no. 2 (2023): 887–91. http://dx.doi.org/10.31943/gw.v14i2.514.

Texto completo

Resumen

Previous or relevant research is fundamental in a study or scientific article. Previous relevant research strengthens the theory and phenomena of the relationship or influence between variables. This article reviews the factors influencing earnings management, namely current tax, Deferred Tax Liabilities, and Deferred Tax Expenses, a literature study on tax accounting. This article aims to build a hypothesis on the influence between variables to be used in further research thesis literature review article results in e are: 1) the current tax burden affects earnings management; 2) current tax l

Los estilos APA, Harvard, Vancouver, ISO, etc.

15

Fitria, Heny Widyastuti, Syafithri Yuyun, Luk Fuadah Luk, and Mukhtaruddin. "Factors that Influencing Tax Avoidance: A Systematic Literature Review." Journal of Economics, Finance And Management Studies 07, no. 12 (2024): 7241–50. https://doi.org/10.5281/zenodo.14499051.

Texto completo

Resumen

Emerging researchin subject avoidance tax has choose various factor for verify its influence to behavior deliberate non - compliance (avoidance) tax). However, the review holistic about avoidance taxes that cover global literature still difficult understood. Therefore that, paper This mean to For do review literature systematic (SLR) for review article from 2016 – 2023 with produced 20 selected studiesfrom based on the keyword tax avasion . Findings study This in a way comprehensive serve about developments, factors, and suggestions for future research related to tax avasion . Research T

Los estilos APA, Harvard, Vancouver, ISO, etc.

16

Annathasia, Puji Erasashanti, Nurul Azizah Siti, Endah Winarti Ch., Wahyuningsih Erna, and Ferry Cahaya Yohanes. "Tax Management Strategy in Dealing with Corporate Income Tax Audit." International Journal of Current Science Research and Review 06, no. 01 (2023): 474–82. https://doi.org/10.5281/zenodo.7557127.

Texto completo

Resumen

<strong>ABSTRACT:</strong> The purpose of this study is to analyze the strategy, implementation, and evaluation of tax management in facing corporate income tax audits at PT.ABC. The research method used in this study is descriptive qualitative. The data used in this study were obtained from interviews, observations, document reviews and online research. This research was conducted at PT.ABC for year 2020. The results of the research related to the implementation of tax management strategies in facing tax audits in 2020 are that PT.ABC only carries out tax management strategies in the form of

Los estilos APA, Harvard, Vancouver, ISO, etc.

17

Raicevic, Bozidar, and Jelena Nenadic. "Tax competition: A general review." Ekonomski anali 49, no. 162 (2004): 45–63. http://dx.doi.org/10.2298/eka0462045r.

Texto completo

Resumen

Tax competition is increasingly attracting the attention of not only experts Although it is difficult to define precisely, grosso modo, it is actually a competition between states (jurisdictions) in attracting capital (investors) by tax instruments, especially tax incentives. The first recorded cases of tax competition emerged in 12th century (attracting wool weavers into regions of North Italy-Piemont). Today, tax competition has undreamt-of and very dynamic forms, both territorial and sectored. However, tax competition is accompanied not only by positive but also by rather strong negative ef

Los estilos APA, Harvard, Vancouver, ISO, etc.

18

Sommerhalder, Ruud A. "Congress Review: Harmful tax competition or harmful tax harmonization." EC Tax Review 8, Issue 4 (1999): 244–51. http://dx.doi.org/10.54648/ecta1999058.

Texto completo

Los estilos APA, Harvard, Vancouver, ISO, etc.

19

Akims, Malgit Amos. "Tax Education and Tax Compliance: A Review of Literature." Journal of Economics 7, no. 1 (2023): 51–63. http://dx.doi.org/10.53819/81018102t4235.

Texto completo

Resumen

The study sought to carry out a critical review of literature on tax education and tax compliance. Based on the review of empirical literature, it was found that tax education has significant effect on tax compliance. It was consequently concluded that tax education is important in predicting the level of tax compliance. The study recommends that in order to improve the tax compliance level, governments should put in place and sustain public tax awareness programs as these will highlight the importance of tax revenue which is driven by tax compliance level. Tax authorities should support tax e

Los estilos APA, Harvard, Vancouver, ISO, etc.

20

Kusuma, Celline Maya, and Mohammed Z. Rizwan. "TAX, ECONOMICS, AND BUSINESS." DIVERSITY Logic Journal Multidisciplinary 1, no. 3 (2023): 106–12. https://doi.org/10.61543/div.v1i3.45.

Texto completo

Resumen

Background. The times are one of the things that affect the development of technology. There are a lot of articles discussing tax, economics, and business. As the times evolve, so does technology. ChatGPT started to attract public interest in 2023. Many people use this application for things in everyday life. Like making essays, making reviews, and many more. Research Purpose. To describe the article about tax, economics, and business. Research Method. The researcher used a literature review to gather information use of ChatGPT. ChatGPT is utilized to review several journals in the same field.

Los estilos APA, Harvard, Vancouver, ISO, etc.

21

Leung, Charles, Tin Cheuk Leung, and Kwok Ping Tsang. "International Real Estate Review." International Real Estate Review 18, no. 4 (2015): 473–501. http://dx.doi.org/10.53383/100210.

Texto completo

Resumen

We study the implications of a property market transaction tax. As property buyers are obligated to pay a transaction tax ("stamp duty¨ or SD) where the rate increases with the value of the transaction, there are incentives to trade at the cutoff points of the tax schedule or just below them. Thus, both ¡§bunching in transactions¡¨ and ¡§underpricing¡¨ should be observed near those cutoffs. Furthermore, the bunching points should change with the tax schedule. We confirm these conjectures with a rich dataset from the Hong Kong housing market and provide a measure of tax avoidance.

Los estilos APA, Harvard, Vancouver, ISO, etc.

22

Chen, Jian, and David H. Downs. "International Real Estate Review." International Real Estate Review 16, no. 3 (2013): 323–43. http://dx.doi.org/10.53383/100176.

Texto completo

Resumen

This paper examines real property tax as a determinant of tenure choice. The analysis is conducted in two stages. First, parameter estimates for a reduced-form homeownership model are obtained through multivariate logistic regression on data drawn from the U.S. Survey of Income and Program Participation (SIPP). Second, data from the Chinese Household Income Project (CHIP) is used to obtain predicted homeownership for China by using the SIPP-based model. Actual and predicted values of homeownership in China are presented, and the marginal effect of property tax is computed. Overall, we find tha

Los estilos APA, Harvard, Vancouver, ISO, etc.

23

Kourdoumpalou, Stavroula. "Detecting tax evasion when tax and accounting earnings match." Corporate Ownership and Control 14, no. 2 (2017): 289–95. http://dx.doi.org/10.22495/cocv14i2c2p1.

Texto completo

Resumen

This paper attempts to review on how the effectiveness of board of directors and the executive compensations are moderated by internal ownership such as managerial and family ownership to mitigate earnings management. Most of prior studies focused on the traditional interaction among corporate governance mechanisms and earnings management, thus neglected that the variance of these practices that can be attributed to the business environment and the nature of ownership structure. This paper revisits the literature on the relationship between the factors of effectiveness of the board of director

Los estilos APA, Harvard, Vancouver, ISO, etc.

24

Vu, Thi Lan Huong, Thi Tuyet Van Nguyen, and Thi Thanh Huyen Vu. "Digital transformation of tax in academic research: A literature review." World Journal of Advanced Research and Reviews 20, no. 1 (2023): 610–18. https://doi.org/10.5281/zenodo.12191412.

Texto completo

Resumen

This study aims to systematize previous research on digital transformation in the tax industry, make statistics, and evaluate according to the most influential authors in research on digital transformation in the tax industry. Research data was collected and analyzed from the Google Scholar database on VOSviewer 1.16.19 software with 76 articles for the keyword "digital transformation in the tax industry" filtered in abstract and title form. The results show that research on digital transformation in the tax industry has gradually increased since 2014 and the number peaked in 2021 (20 articles

Los estilos APA, Harvard, Vancouver, ISO, etc.

25

Bateman, Hazel, and Symposium Editor. "Australia's Tax and Transfer System under Review: Evaluating Harmer and Henry." Economic and Labour Relations Review 22, no. 3 (2011): 1–6. http://dx.doi.org/10.1177/103530461102200301.

Texto completo

Resumen

Two timely reviews of Australia's transfer and tax systems were commissioned by the incoming government in 2008, although the GST, tax exemption of superannuation payments to people aged over 60, and pre-announced personal income tax cuts were placed outside the scope of inquiry. Most of the recommendations of the Harmer Pension Review have been implemented, but most of the recommendations of the Henry Tax Review have not. The Henry recommendations provided for enhanced equity and efficiency through a broader and simplified base, concentrating revenue raising on personal and business income, p

Los estilos APA, Harvard, Vancouver, ISO, etc.

26

Patel, Sangeeta, and Dr K. Pradeep Reddy. "Goods and Services Tax- Concept and Review." International Journal of Multidisciplinary Research Configuration 2, no. 3 (2022): 65–74. http://dx.doi.org/10.52984/ijomrc2309.

Texto completo

Resumen

The taxation system of India comprises of Direct Tax and Indirect Tax. Direct tax is levied on income and indirect tax is levied on products and services. Goods and Services Tax is an indirect tax implemented from1st July 2017 with the slogan of “One Nation One Tax”. GST is a single uniform indirect tax imposed on supply of goods and services. GST eliminates the cascading effect, as it is collected at multiple stages but only the value-added part. Tax payable is a contribution, not the fine, mandatory paid by citizens from the earned income and wealth for the public welfare and to boost the ec

Los estilos APA, Harvard, Vancouver, ISO, etc.

27

Hwang, Nam Seok. "Review of the Tax Laws Revised in 2021 - Focused on Income Tax, Corporate Tax and International Tax -." Seoul Tax Law Review 28, no. 1 (2022): 7–39. http://dx.doi.org/10.16974/stlr.2022.28.1.001.

Texto completo

Los estilos APA, Harvard, Vancouver, ISO, etc.

28

Sanjaya, I. Kadek Yoga, I. N. Darmayasa, and I. N. Mandia. "Income Tax and VAT Review as Evaluation of Tax Obligations." Journal of Applied Sciences in Accounting, Finance and Tax 3, no. 2 (2020): 109–16. http://dx.doi.org/10.31940/jasafint.v3i2.2131.

Texto completo

Resumen

This research aims to provide a further understanding on the matter of (1) the condition of tax compliance of income tax and VAT on foreign services, (2) contingent liabilities arising after a review of tax obligations. The data used in this research are primary data such as interviews about the general description of the company and tax obligations, while secondary data in the form of general ledgers, commercial financial reports, reported tax return and other tax supporting documents. The method used for this research is qualitative method as a case study. The tax review performed is a revie

Los estilos APA, Harvard, Vancouver, ISO, etc.

29

Bangsa, Romy Sukma, and Milla Sepliana Setyowati. "Research on Tax Debt Collection: A Literature Review." Eduvest - Journal of Universal Studies 5, no. 5 (2025): 5403–22. https://doi.org/10.59188/eduvest.v5i5.49946.

Texto completo

Resumen

The Audit Board's audit reports from 2021 to 2023 consistently reveal suboptimal tax debt collection implementation in Indonesia, with policies stagnating for over 20 years. This highlights the need to evaluate Indonesia's tax collection law based on recent research. However, research on tax debt collection is relatively limited, and an understanding of the research development in related topics is not yet available. Through a literature review and thematic analysis, the authors identified six research themes related to tax debt collection: "Causes of Tax Arrears," "The Government as a Tax Cre

Los estilos APA, Harvard, Vancouver, ISO, etc.

30

Ftouhi, Khaoula, and Wafa Ghardallou. "International tax planning techniques: a review of the literature." Journal of Applied Accounting Research 21, no. 2 (2020): 329–43. http://dx.doi.org/10.1108/jaar-05-2019-0080.

Texto completo

Resumen

PurposeThis paper aims to understand the international practices of tax planning. International companies choose their capital structure according to differences in international taxation, in order to minimize the tax burden of the whole company group. This paper reviews the literature that deals with international tax avoidance techniques by highlighting tax planning measurements in the empirical literature. The methodology used is the narrative approach of literature review, which consists on assembling and synthesizing previously published research. The paper concludes that there are severa

Los estilos APA, Harvard, Vancouver, ISO, etc.

31

Sormin, Feber. "MSME Tax Compliance: Impact of E-Commerce Regulation, Implementation of Accounting Standards and Tax Review." Saudi Journal of Economics and Finance 6, no. 6 (2022): 218–21. http://dx.doi.org/10.36348/sjef.2022.v06i06.004.

Texto completo

Resumen

This study aims to determine how the effect of e-commerce tax regulations, implementation of accounting standards and tax review on taxpayer compliance of Micro, Small, Medium Enterprises (MSMEs) in Jakarta and its surroundings. The study is based on the low level of tax compliance in Indonesia and tax revenues that do not reach the target, even though trade transactions, especially e-commerce, continue to grow. The development of e-commerce transactions requires an understanding of e-commerce regulations, implementation of accounting standards and tax reviews to improve tax compliance of MSME

Los estilos APA, Harvard, Vancouver, ISO, etc.

32

Kim, Nam-Wook. "Tax legal review of drones." Korean Public Land Law Association 86 (May 30, 2019): 215–35. http://dx.doi.org/10.30933/kpllr.2019.86.215.

Texto completo

Los estilos APA, Harvard, Vancouver, ISO, etc.

33

Genschel, P., and P. Schwarz. "Tax competition: a literature review." Socio-Economic Review 9, no. 2 (2011): 339–70. http://dx.doi.org/10.1093/ser/mwr004.

Texto completo

Los estilos APA, Harvard, Vancouver, ISO, etc.

34

Hanlon, Michelle, and Shane Heitzman. "A review of tax research." Journal of Accounting and Economics 50, no. 2-3 (2010): 127–78. http://dx.doi.org/10.1016/j.jacceco.2010.09.002.

Texto completo

Los estilos APA, Harvard, Vancouver, ISO, etc.

35

김해마중. "Review of 2007 Inheritance Tax and Gift Tax Law Cases." Seoul Tax Law Review 14, no. 1 (2008): 426–56. http://dx.doi.org/10.16974/stlr.2008.14.1.013.

Texto completo

Los estilos APA, Harvard, Vancouver, ISO, etc.

36

Hyun Seok Yoon. "Review of 2008 Inheritance Tax and Gift Tax Law Cases." Seoul Tax Law Review 15, no. 1 (2009): 509–40. http://dx.doi.org/10.16974/stlr.2009.15.1.013.

Texto completo

Los estilos APA, Harvard, Vancouver, ISO, etc.

37

Hun Park and 허원. "Review of 2011 Inheritance Tax and Gift Tax Law Cases." Seoul Tax Law Review 18, no. 1 (2012): 478–524. http://dx.doi.org/10.16974/stlr.2012.18.1.012.

Texto completo

Los estilos APA, Harvard, Vancouver, ISO, etc.

38

허원. "Review of 2012 Inheritance Tax and Gift Tax Law Cases." Seoul Tax Law Review 19, no. 1 (2013): 497–538. http://dx.doi.org/10.16974/stlr.2013.19.1.013.

Texto completo

Los estilos APA, Harvard, Vancouver, ISO, etc.

39

허원. "Review of 2016 Inheritance Tax and Gift Tax Law Cases." Seoul Tax Law Review 23, no. 1 (2017): 313–70. http://dx.doi.org/10.16974/stlr.2017.23.1.007.

Texto completo

Los estilos APA, Harvard, Vancouver, ISO, etc.

40

Hur, Won. "Review of 2019 Inheritance Tax and Gift Tax Law Cases." Seoul Tax Law Review 26, no. 1 (2020): 529–70. http://dx.doi.org/10.16974/stlr.2020.26.1.011.

Texto completo

Los estilos APA, Harvard, Vancouver, ISO, etc.

41

Umar, Abdurrauf, Ida Farida Adi Prawira, and Memen Kustiawan. "Tax Planning in Personal Income Tax: A Systematic Literature Review." Jurnal Pendidikan Akuntansi (JPAK) 11, no. 2 (2023): 126–35. http://dx.doi.org/10.26740/jpak.v11n2.p126-135.

Texto completo

Resumen

The systematic literature review analyses and synthesizes research conducted regarding personal income tax planning within the time period of 2012 to 2022, 30 articles were reviewed. The review discovered that most of the articles dwelled mostly on unincorporated businesses and their owners/entrepreneurs/sole proprietors/investors as well as those articles that discussed issues relating to tax authorities’ regulations on personal income tax. The articles reviewed, gave insights on issues relating to personal income tax planning of wealth transfers, such as inheritance and bequest; gifts and in

Los estilos APA, Harvard, Vancouver, ISO, etc.

42

Supriyadi, Mohammad Wangsit, and Supriyadi Supriyadi. "Do The Tax Court Decisions Fulfill Tax Justice? Literature Review." Educoretax 4, no. 1 (2024): 23–30. http://dx.doi.org/10.54957/educoretax.v4i1.625.

Texto completo

Resumen

Based on MK decision Number 26/PUU-XXI/2023, the Constitutional Court (MK) has determined that the Tax Court Institution, which was formerly under the Ministry of Finance, will henceforth be under the Supreme Court (MA) no later than December 31, 2026. In accordance with Tax Court Law Number 14 of 2002, the purpose of this study is to locate and evaluate tax court rulings with the goal of enhancing tax compliance. A qualitative technique is employed in the research methodology, together with a literature review analysis of research findings and tax laws pertaining to court rulings and tax comp

Los estilos APA, Harvard, Vancouver, ISO, etc.

43

Turley, Gerard. "A review of Ireland’s Local Property Tax." Administration 70, no. 4 (2022): 1–25. http://dx.doi.org/10.2478/admin-2022-0025.

Texto completo

Resumen

Abstract Property taxes are common in countries around the world. Until recently, Ireland was an exception as there was no annual tax on residential property. This paper is a review of the Local Property Tax (LPT) system that was introduced in 2013 and had its first property revaluations in 2021. Using the lens of municipal finance and tax assignment, the rationale, history, features and administration of this new residential property tax are outlined. While recognising country-specific circumstances, lessons, opportunities and challenges are explored with a view to future improvements in the

Los estilos APA, Harvard, Vancouver, ISO, etc.

44

Vylkova, Elena S. "Tax Policy in the COVID-19 Pandemic: A Review of Publications in Leading Economic Journals." Administrative consulting, no. 12 (156) (June 7, 2021): 81–94. https://doi.org/10.22394/1726-1139-2021-12-81-94.

Texto completo

Resumen

In the context of the world-long coronavirus pandemic, it is now essential that it is successful to overcome, break out painlessly and restore economic growth as soon as possible. Tax policy has a significant place in solving these problems. The purpose of the review is to identify, generalize and interpret information on the nature, degree of systemicity, depth, quality, discussion, existing trends and trends, synergy of tax policy research in the conditions of the coronacism in leading economic journals to identify problematic and understudied areas of knowledge that are important for tax sc

Los estilos APA, Harvard, Vancouver, ISO, etc.

45

Dr, O. P. Pathak. "GOODS AND SERVICES TAX IN INDIA - AN ACTIVIST ALTERATION IN INDIRECT TAX SYSTEM- A REVIEW." International Journal of Marketing & Financial Management 6, no. 2 (2018): 17–26. https://doi.org/10.5281/zenodo.10817006.

Texto completo

Resumen

<strong>ABSTRACT</strong> <strong> </strong> <em>The Good and services tax (GST) is the biggest and substantial indirect tax reform since 1947. The main idea of GST is to replace existing taxes like value-added tax, excise duty, service tax and sales tax. It will be levied on manufacture sale and consumption of goods and services. GST is expected to address the cascading effect of the existing tax structure and result in uniting the country economically. The paper highlights the background, objectives of the proposed GST and the impact of GST in the present tax scenario in India. The pape

Los estilos APA, Harvard, Vancouver, ISO, etc.

46

Wulan, Damar, Heri Junaidi, and Sunaryo Sunaryo. "TINJAUAN HUKUM EKONOMI SYARI’AH TERHADAP PENETAPAN TARIF UANG TEBUSAN PADA PASAL 4 UNDANG UNDANG REPUBLIK INDONESIA NOMOR 11 TAHUN 2016 TENTANG PENGAMPUNAN PAJAK (TAX AMNESTY)." Muamalah 4, no. 2 (2020): 99–111. http://dx.doi.org/10.19109/muamalah.v4i2.7062.

Texto completo

Resumen

ABSTRACT Damar Wulan, the tittel Sharia Economic Law Review On Against Stipulation of Money Laundering at Article 4 of Law Number 11 of 2016 on Tax Amnesty. Two things were raised as a research focus. Firstly, How is the determination of ransom money on article 4 of the Law of the Republic of Indonesia Number 11 Year 2016 on Tax Amnesty. Secondly, How to review of the Law on Sharia Economy on the determination of the redemption fee in article 4 of the Republic of Indonesia Law No. 11 of 2016 on Tax Amnesty. Damar Wulan, the tittel Sharia Economic Law Review On Against Stipulation of Money Laun

Los estilos APA, Harvard, Vancouver, ISO, etc.

47

N. Azubuike, Roseline, Honesta C. Anorue, Olaide D. Adeleye, and Ediongsenyene A. Ekanem. "Tax Administration in Nigeria: A Systematic Literature Review." International Journal of Economics, Business and Management Research 08, no. 09 (2024): 303–13. http://dx.doi.org/10.51505/ijebmr.2024.8918.

Texto completo

Resumen

Tax administration is vital for national development, acting as the principal vehicle through which governments generate revenue for economic growth and public service delivery. In Nigeria, tax collection is administered by the Federal Inland Revenue Service (FIRS), State Internal Revenue Service (SIRS), and Local Government Revenue authorities. These entities gather funds to support crucial infrastructure, healthcare, education, and other critical services. However, Nigeria faces significant challenges in tax administration, including rampant tax evasion, a substantial untaxed informal sector

Los estilos APA, Harvard, Vancouver, ISO, etc.

48

Nurhayati, Nurhayati, Iskandar Muda, and Sambas Ade Kusuma. "Building Block in Digital Tax Administration: Literature Review." International Journal of Social Service and Research 3, no. 2 (2023): 566–76. http://dx.doi.org/10.46799/ijssr.v3i2.282.

Texto completo

Resumen

The success of tax administration can be seen from the high awareness of taxpayers and private parties who are responsive to e-filing programs and tax services. The implementation of digital taxation has a positive and beneficial impact on taxpayers and tax officers in the form of effectiveness such as the availability of e-tax services, in accessing which can be done anytime and anywhere. The implementation of digital taxation has a positive and beneficial impact on taxpayers and tax officers in the form of effectiveness such as the availability of e-tax services, in accessing which can be do

Los estilos APA, Harvard, Vancouver, ISO, etc.

49

Kaur, Gurpreet, and Shailinder Sekhon. "Determination of Tax Literacy: A Systematic Review and Conceptual Framework." VISION: Journal of Indian Taxation 9, no. 1 (2022): 100–112. http://dx.doi.org/10.17492/jpi.vision.v9i1.912208.

Texto completo

Resumen

This paper proposes a conceptual framework of tax literacy (basic, advance and functional) in the Indian economy by a systematic literature review. Basic tax literacy is based upon one’s understanding of general income tax concepts. Advanced tax literacy is associated with one’s ability to apply the tax knowledge for computing tax liabilities. Functional tax literacy is related to the self-filing of Income Tax Returns (ITRs). Thereafter, primary data was collected from taxpayers to test the proposed framework. This study has applied a tax literacy framework and determined the basic, advance an

Los estilos APA, Harvard, Vancouver, ISO, etc.

50

Mona, Nur Adhillah, Meilanda Putri, Luk Fuadah Luk, and Mukhtaruddin Mukhtaruddin. "Exploring Factors Influencing Individual Taxpayer Compliance: A Systematic Literature Review." Journal of Economics, Finance And Management Studies 07, no. 12 (2024): 7299–307. https://doi.org/10.5281/zenodo.14506039.

Texto completo

Resumen

This study analyzes the development of research on tax compliance published in international journals from 2015 to 2024. Using the Systematic Literature Review (SLR) method, 29 articles were analyzed to identify trends, theories, and dominant variables used. The results show fluctuations in the number of publications each year, with the year 2020 recording the highest number. Dominant theories include the Theory of Planned Behavior, Deterrence Theory, and The Social Influence Theory. The most frequently researched variables include tax knowledge, service quality, and tax awareness. This study

Los estilos APA, Harvard, Vancouver, ISO, etc.

Ofrecemos descuentos en todos los planes premium para autores cuyas obras están incluidas en selecciones literarias temáticas. ¡Contáctenos para obtener un código promocional único!