Bibliographies thématiques / Tax system

Sommaire

Articles de revues
Thèses
Livres
Chapitres de livres
Actes de conférences
Rapports d'organisations

Littérature scientifique sur le sujet « Tax system »

Auteur : Grafiati

Publié le 4 juin 2021

Mis à jour le 15 juin 2025

Créez une référence correcte selon les styles APA, MLA, Chicago, Harvard et plusieurs autres

Choisissez une source :

Consultez les listes thématiques d’articles de revues, de livres, de thèses, de rapports de conférences et d’autres sources académiques sur le sujet « Tax system ».

À côté de chaque source dans la liste de références il y a un bouton « Ajouter à la bibliographie ». Cliquez sur ce bouton, et nous générerons automatiquement la référence bibliographique pour la source choisie selon votre style de citation préféré : APA, MLA, Harvard, Vancouver, Chicago, etc.

Vous pouvez aussi télécharger le texte intégral de la publication scolaire au format pdf et consulter son résumé en ligne lorsque ces informations sont inclues dans les métadonnées.

Articles de revues sur le sujet "Tax system"

Piotrowska-Marczak, Krystyna. "A National Tax System or a Harmonised Tax System?" Annales Universitatis Mariae Curie-Skłodowska, sectio H, Oeconomia 50, no. 1 (2016): 41. http://dx.doi.org/10.17951/h.2016.50.1.41.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Olatayo, Olasunkanmi Francis, and Adejuwon Joshua Adewale. "Digitalisation of Tax System and Revenue Generation in Nigeria." Lead City Journal of the Social Sciences (LCJSS) 9, no. 3 (2024): 4–21. https://doi.org/10.5281/zenodo.14504225.

Texte intégral

Résumé :

The problem of tax evasion and other issues limiting maximum tax revenue collection in Nigeria is such that contemporary tax practice should encourage tax administrators to embrace Information and Communication Technology (ICT) to revolutionize tax processes and alleviate some of the difficulties associated with manual tax processing in Nigeria. This study examinedtax digitalization and the problem of revenue collection in Nigeria. A descriptive research design was employed, and a sample size of 352 tax administrators was determined using the Taro Yamane formula (1967) from a population of two thousand nine hundred and thirty-two (N=2,932) operating in southwest Nigeria. Data were collected by means of an online questionnaire with a reliability test of 0.7747 > 0.70. Four hypotheses were tested using Chi square and regression analysis with the aid of an Excel sheet and SPSS. The findings revealed that Tax Digitalization has a significant relationship with Tax Revenue and also showed that Tax Digitalization has a significant effect on Tax Evasion. The study concluded that if adequate e-tax policies are implemented, and qualified and competent IT personnel are equipped, tax digitalization can curtail Tax Evasion and reduce Tax Risk to the minimum in Nigeria. According to the study, tax collectors of all quantities should invest more in ICT and embrace ICT in tax collection because it boosts Nigeria's tax revenue drive. This should be accomplished by automating the entire tax filing process, from filing to receiving a tax clearance certificate, to reduce tax evasion and increase tax revenue generation

Styles APA, Harvard, Vancouver, ISO, etc.

Wyszkowski, Adam. "Tax Expenditures in the Tax System." Gospodarka Narodowa 242, no. 9 (2010): 65–82. http://dx.doi.org/10.33119/gn/101165.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Olubukola Otekunrin, Adegbola, Tony Ikechukwu Nwanji, Damilola Felix Eluyela, Henry Inegbedion, and Temitope Eleda. "E-tax system effectiveness in reducing tax evasion in Nigeria." Problems and Perspectives in Management 19, no. 4 (2021): 175–85. http://dx.doi.org/10.21511/ppm.19(4).2021.15.

Texte intégral

Résumé :

This study examined how electronic tax system (E- tax system) reduces tax evasion in Nigeria. The survey sample was drawn from Federal Inland Revenue Service (FIRS) staff and small and medium-scale enterprise taxpayers registered in F.C.T., Abuja, Nigeria. Primary data was derived from a questionnaire administered to a population of 60 officials and employees of the FIRS and taxpayers at a small and medium-scale enterprise registered in F.C.T., Abuja, Nigeria. The secondary data used was extracted from the tax revenue collection report on the FIRS platform for 2000–2019 (20 years). The conclusive research design was used. General linear model and linear regression were used to analyze the data collected. The E-tax system was measured using actual tax revenues and the level of electronic tax services. In contrast, tax evasion was measured using tax compliance and mind-set of taxpayers towards E-tax system. Taxpayers’ attitudes towards E-tax system, actual tax revenue, tax compliance and the level of electronic tax services were used as mediating and control variables; thus, results established a significant relationship, and this relationship is an adverse one. The work shows that an effective electronic tax system will significantly reduce tax evasion. Therefore, the proper implementation of the electronic tax system helps mitigate the problem of tax evasion that causes economic and social detriments in the tax administration system.

Styles APA, Harvard, Vancouver, ISO, etc.

Bukhori Muslim, Ahmad, Dian Sulistyorini Wulandari, and Sinta Angeliya. "Analysis of Tax Understanding, Tax System, and Tax Sanctions on Tax Evasion." East Asian Journal of Multidisciplinary Research 2, no. 8 (2023): 3383–98. http://dx.doi.org/10.55927/eajmr.v2i8.5675.

Texte intégral

Résumé :

The purpose of this study is to examine the effect of understanding taxation, the tax system, and tax sanctions on tax evasion among taxpayers registered at KPP Pratama Cikarang Selatan. The research data was obtained by distributing questionnaires using the random sampling method. This study uses a quantitative approach, using primary data through a questionnaire. The population in this study were taxpayers registered at KPP Pratama Cikarang Selatan. And obtained as many as 95 respondents for analysis. The results of this study indicate that the taxation system has a positive effect on tax evasion. While understanding taxation and tax sanctions has no effect on tax evasion, Simultaneously, the understanding of taxation, the taxation system, and tax sanctions have no effect on tax evasion among taxpayers registered at KPP Pratama Cikarang Selatan.

Styles APA, Harvard, Vancouver, ISO, etc.

Rysina, V. A. "TAX ANALYSIS IN THE TAX MANAGEMENT SYSTEM." Вестник Керченского государственного морского технологического университета, no. 2 (2021): 291–306. http://dx.doi.org/10.47404/2619-0605_2021_2_291.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Bechko, P., V. Bechko, N. Lisa, and S. Ptashnyk. "TAX MANAGEMENT IN THE TAX ADMINISTRATION SYSTEM." Ekonomika ta derzhava, no. 11 (November 30, 2021): 79. http://dx.doi.org/10.32702/2306-6806.2021.11.79.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Jacobs, Donald J. "Victory Tax: A Holistic Income Tax System." Entropy 23, no. 11 (2021): 1492. http://dx.doi.org/10.3390/e23111492.

Texte intégral

Résumé :

How can an income tax system be designed to exploit human nature and a free market to create a poverty free society, while balancing budgets without disproportional tax burdens? Such a tax system, with universal character, is deduced from the following guiding principles: (1) a single tax rate applies to all income types and levels; (2) the tax rate adjusts to satisfy budget projections; (3) government transfer only supplements the income of households with self-generated income below the poverty line; (4) deductions for basic living expenses, itemized investments and capital losses are allowed; (5) deductions cannot be applied to government transfer. A general framework emerges with three parameters that determine a minimum allowed tax deduction, a maximum allowed itemized deduction, and a maximum deduction defined by income percentage. An income distribution that mimics the United States, and a series of log-normal distributions are considered to quantitatively compare detailed characteristics of this tax system to progressive and flat tax systems. To minimize government dependency while maximizing after-tax income, the effective tax rate (ETR) as a function of income percentile takes the shape of the letter, V, inspiring the name victory tax, where the middle class has the lowest ETR.

Styles APA, Harvard, Vancouver, ISO, etc.

Sainsbury, Tristram, and Robert Breunig. "Tax planning in Australia’s income tax system." Agenda - A Journal of Policy Analysis and Reform 27, no. 1 (2020): 59–83. http://dx.doi.org/10.22459/ag.27.01.2020.03.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Artyukh, Oksana, Ludmila Chernyshova, and Dina Naumenko. "Tax risks within the tax control system." Scientific Bulletin of Odessa National Economic University 9-10, no. 298-299 (2022): 50–55. http://dx.doi.org/10.32680/2409-9260-2022-9-10-298-299-50-55.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Plus de sources

Thèses sur le sujet "Tax system"

Ileri, Adem. "Simulating Turkish Tax System." Master's thesis, METU, 2012. http://etd.lib.metu.edu.tr/upload/12614720/index.pdf.

Texte intégral

Résumé :

Tax systems are used for economic and social concerns such as promoting the economic growth or decreasing the income inequality and tax evasion, increasing the social welfare, etc. Researchers argue that the consumption taxes are quite high in Turkey compared to other OECD countries. Therefore, the proposed tax reform in this study is to decrease the Value Added Tax (VAT) rate and to increase the top statutory income tax rate. This thesis constructs and presents first set of a 55-period overlapping generations (OLG) model for Turkey to analyze and evaluate the impact of tax reform on the Turkish macroeconomic variables and welfare. The results show that the proposed tax reform provides welfare gains to the low and middle income individuals while high income individuals are suffered.

Styles APA, Harvard, Vancouver, ISO, etc.

Kamasa, R. E. "Tax system reform in Rwanda." Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/53079.

Texte intégral

Résumé :

Thesis (MPA)--Stellenbosch University, 2002.<br>ENGLISH ABSTRACT: The implementation of policy reforms in developing countries continues to be negatively influenced by factors such as difficulties with resource mobilization, the dominance of technocratic policy management advocated by donors, and the persistence of state centralism. Tax system reforms in Rwanda constitute institutional and policy reforms aimed at improving tax compliance and ultimately the contribution of tax revenue to the national GDP. But, because of implementation flaws, including among others the scant flow of technical and financial resources; the dominance of a narrow technocratic approach in implementation; and indeed the failure of the implementers to mobilize political resources and constituent support, the realization of the above objective became a less attainable goal. This research examines the institutional and policy reforms in the tax system and the dynamics of their implementation, through the manipulation of secondary, numerical and textual information/ data on tax system administration in Rwanda. Chapter one of the research deals with the development of the idea to research tax system reform and the formulation of the research problem, hypothesis and methodology. In addition to that, chapter one provides an overview of the tax system reform in Rwanda, a comparative insight into the implementation of reform policies in developing countries, and contemporary experiences in tax system reforms. Chapters two and three, which are formative chapters, focus respectively on the background situations that either influenced or affected tax system reform in Rwanda, and the normative requirements for tax systems. Chapter four evaluates the implementation of reform and how it concurs with problem situations and normatives. Chapter five is summative in that it provides an interpretation and recommendations, as well as a summary of the research findings.<br>AFRIKAANSE OPSOMMING: Die implementering van beleidshervorming in ontwikkelende lande word negatief beïnvloed deur faktore soos probleme met die mobilisering van hulpbronne, die oorheersing van die tipe tegnokratiese beleidsbestuur wat deur donateurs voorgestaan word, en 'n voortgesette sentralistiese staatsbestel. Belastinghervorming in Rwanda omsluit institusionele en beleidshervorming met die oog op verbeterde belastingbetaling, wat tot 'n uiteindelike verbetering in die bydrae van belastinginkomste tot die BNP moet lei. Teenspoed tydens die implementering van die hervormingspoging, onder meer as gevolg van 'n gebrek aan tegniese en finansiële hulpbronne, die bekrompenheid van die tegnokratiese benadering waardeur die implementeringspoging oorheers is, en inderdaad die feit dat die implementeerders nie die nodige politieke middele of die publiek se ondersteuning kon mobiliseer nie, het egter veroorsaak dat hierdie doelwitte moeilik bereikbaar geraak het. Hierdie navorsing stel ondersoek in na institusionele en beleidshervorming ten opsigte van die belastingstelsel, en kyk ook na die implementeringsdinamiek daarvan. Die ondersoek is gegrond op 'n ontleding van sekondêre numeriese en tekstuele inligting/data oor die administrasie van die belastingstelsel in Rwanda. Hoofstuk een dui aan hoe die gedagte ontstaan het om navorsing oor die hervorming van die belastingstelsel in Rwanda te doen, en stel die navorsingsprobleem, die -hipotese en -metodologie bekend. Hierbenewens bied hoofstuk een 'n oorsig oor die hervorming van die belastingstelsel in Rwanda, en vergelykende insigte in die implementering van hervormingsbeleid in ontwikkelende lande asook onlangse ervaring wat die hervorming van belastingstelsels betref. Hoofstuk twee en drie is formatief van aard. Hulle fokus onderskeidelik op die agtergrondomstandighede wat 'n invloed op belastinghervorming in Rwanda gehad het, en op die normatiewe vereistes wat aan belastingsisteme gestel word. Hoofstuk vier evalueer die implementering van hervorming en hoe dit met probleemsituasies en hervormingsnorme verband hou. Hoofstuk vyf is summatief van aard en bevat 'n vertolking en aanbevelings, sowel as 'n samevatting van die navorsingsbevindinge.

Styles APA, Harvard, Vancouver, ISO, etc.

Ferreira, Petrus Hendrik. "An overview of the new tax return form and tax system." Pretoria : [s.n.], 2008. http://upetd.up.ac.za/thesis/available/etd-02182009-111419/.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Komara, Ahmad. "The Role of Professional Tax Consultants in the Indonesian Tax System." Thesis, Curtin University, 2017. http://hdl.handle.net/20.500.11937/65964.

Texte intégral

Résumé :

This research investigated the role of tax consultants in the Indonesian tax system in addition to factors affecting their decisions when advising clients. The study revealed that tax consultants played the most substantial role in the preparation of tax returns compared with other roles such as assisting clients in tax audits. It was also discovered that client and consultant related features were less influential than decision context related elements on tax consultants when advising clients.

Styles APA, Harvard, Vancouver, ISO, etc.

Котенко, Наталія Вікторівна, Наталия Викторовна Котенко, Nataliia Viktorivna Kotenko, and D. S. Zadorozhnia. "Ukrainian tax system competitiveness and globalization." Thesis, Sumy State University, 2019. https://essuir.sumdu.edu.ua/handle/123456789/77568.

Texte intégral

Résumé :

What is globalization nowadays? There are different approaches to characterize this phenomenon among domestic and foreign scientists and researchers. Most of them include interactions, integrations, internationalization, intertwines, interconnections, incorporations, expansions features. Not all of them are associated with a positive impact on every participant. There are a lot of cautions and concerns about the impact of globalization on vulnerable countries and economic activities, especially in the area of public finance. The aim of this paper is to consider the impact of globalization on the competitiveness of the tax system of Ukraine.

Styles APA, Harvard, Vancouver, ISO, etc.

Palil, Mohd Rizal. "Tax knowledge and tax compliance determinants in self assessment system in Malaysia." Thesis, University of Birmingham, 2010. http://etheses.bham.ac.uk//id/eprint/1040/.

Texte intégral

Résumé :

Self assessment system (SAS) has become the key administrative approach for both personal and corporate taxation in developed countries including the USA, UK and Australia. This approach emphasises both the taxpayers’ responsibility to report their income and the need for them to determine their own tax liability. Central to the motivations of self assessment system introduction is an increase in the efficiency of tax collection for the tax authority; however, of more vital importance is the need to enable this without having an unacceptable detrimental effect on the other key characteristics of a well-designed tax system (equity, wider administrative efficiency etc). This requires the development of public awareness of tax laws, and improvements in voluntary compliance. According to prior studies on this topic one of the main facilitating factors in achieving these aims is the development of the level of tax knowledge among taxpayers. The objective of this study is to investigate how facilitating factors interact in the development of a suitable SAS focusing in particular on the role of tax knowledge. To explore the interaction in the real setting the country of Malaysia is used as a case tax system for this study. This country is due to chosen its fairly recent introduction of SAS enabling a specific focus on changes brought about by the move to a SAS with as little time for ‘noise’ creating factors as possible that may result from longer implemented SAS. It also enables a study of this topic in the context of a developing country where many of the prior studies in this area have had in the context of developed countries. This study focuses on the level of individual Malaysian taxpayers’ knowledge and explores how tax knowledge levels influence tax compliance behaviour in a new SAS. Data was collected through a large scale national postal survey resulting in 1,073 responses. Five stages were used to facilitate the analysis. Stage 1, using the t-test and ANOVA, focuses on the characteristics of taxpayers’ knowledge including gender, ethnicity, educational level and income level. Stage 2 attempts to describe the relationship between tax knowledge and tax compliance using multiple regressions. Stage 4 examines taxpayers’ compliance determinants more widely than tax knowledge. Nine variables were tested in Stage 4. Control variables were added in both Stage 3 and Stage 5 in order to assess whether the inclusion of control variables significantly affects tax compliance behaviour. The results suggested that tax knowledge has a significant impact on tax compliance even though the level of tax knowledge varies significantly among respondents. The results also indicate that tax compliance is influenced specifically by probability of being audited, perceptions of government spending, penalties, personal financial constraints, and the influence of referent groups. Results of this study answer such questions as which various taxpayer characteristics of tax knowledge affect compliant behaviour. The results of this study can inform policymakers on the extent to which tax knowledge is important in a self assessment system and in what ways it can affect compliance. It also provides an indicator for tax administrators of the relative importance of tax knowledge in assisting with the design of tax education programmes, simplifying tax systems and developing a iii wider understanding of taxpayers' behaviour. This study contributes to current global literature in this field of the relative importance of tax knowledge in affecting tax compliance, as well as exploring the factors that make people pay taxes in a self assessment system, and discusses methods of increasing voluntary compliance.

Styles APA, Harvard, Vancouver, ISO, etc.

Romano, Carlo. "Advance tax rulings and principles of law : towards a european tax rulings system? /." Amsterdam : IBFD, 2002. http://www.gbv.de/dms/spk/sbb/recht/toc/35816916X.pdf.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Rodriguez, Katherine J. "Reforming the International Corporate Tax Code: A Transition to a Territorial Tax System." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/955.

Texte intégral

Résumé :

This paper discusses why the United States is need of international corporate tax reform. It argues that instead of the worldwide tax system it currently uses, the United States needs to transition to a territorial tax system.

Styles APA, Harvard, Vancouver, ISO, etc.

Romano, Carlo Alberto. "Advance tax rulings and principles of law : towards a European tax rulings system? /." Amsterdam : IBFD, 2002. http://bibpurl.oclc.org/web/31193.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

O'Donoghue, Cathal Gerard. "Redistribution in the Irish Tax-Benefit System." Thesis, London School of Economics and Political Science (University of London), 2002. http://etheses.lse.ac.uk/2503/.

Texte intégral

Résumé :

The primary objective of the thesis is to study the degree of redistribution in the Irish Tax-Benefit System. The first part of the thesis (chapter 2) describes the main features of the system and examines the potential redistributive effect of the system. It also sets the system in its historical context by charting the development of the system in the post war era. Chapter 3 examines the redistributive effect of the sub-components of the tax-benefit system separately on a cross-section of the population by decomposing standard redistributive and progressivity measures. This chapter examines in detail the effect of the reforms from 1987 to 2000. The use of a short accounting period such as a month will tend to exaggerate the degree of redistribution within a tax-benefit system. It is desirable therefore to examine the degree of redistribution over a measure such as lifetime income, as this more fully reflects the standard of living an individual faces. As lifetime income data is not available, a dynamic microsimulation model has been constructed to generate synthetic life histories of a sample of the Irish population, so that lifetime incomes can be constructed. A number of chapters then describe the characteristics of this model. Chapter 4 considers the main issues involved in designing a dynamic microsimulation model and assesses how the main dynamic models internationally have dealt with the issues discussed. Chapter 5 describes how this model dealt with these design issues. Chapters 6 and 7 respectively describe the behavioural equations used by the model to simulate demographic/education and market behaviour respectively. A number of analytical chapters have been included using the dynamic microsimulation model. Chapter 8 examines the degree of redistribution over life-cycle. Chapter 9 analyses the redistributive effect of taxes and benefits over the lifetime. Chapter 10 examines the degree of intra versus inter personal redistribution in the tax-benefit system. The previous chapters examine the redistributive effect of the tax-benefit system in isolation by considering its effect in a steady state world. However neither the world nor the tax-benefit system are in a steady state. The system has evolved over time. In Chapter 11, we examine the degree of inter-generational redistribution of the Irish Welfare State since the foundation of the state in 1921.

Styles APA, Harvard, Vancouver, ISO, etc.

Plus de sources

Livres sur le sujet "Tax system"

Linden, Eline van der. Namibia's tax system. Namibian Economic Policy Research Unit, 1992.

Trouver le texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Connecticut. General Assembly. Legislative Program Review and Investigations Committee. Connecticut's tax system. Connecticut General Assembly, 2006.

Trouver le texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Sury, M. M. The Indian tax system. Indian Tax Institute, 1997.

Trouver le texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Mongolia. General Dept. of National Taxation., ed. Tax system in Mongolia. [General Dept. of National Taxation], 1999.

Trouver le texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Kay, J. A. The British tax system. 5th ed. Oxford University Press, 1990.

Trouver le texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Kaplow, Louis. An optimal tax system. Harvard Law School, 2011.

Trouver le texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Agency, Japan Economic Planning, and Japan Research Institute, eds. Tax system of Japan. Economic Planning Agency, 1991.

Trouver le texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Hiromitsu, Ishi. The Japanese tax system. Clarendon Press, 1989.

Trouver le texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

A, King Mervyn, ed. The British tax system. 4th ed. Oxford University Press, 1986.

Trouver le texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Privalov, Nikolay, Svetlana Privalova, Aleksey Tarasevich, and Mihail Romanovskiy. Tax system: theoretical and methodological aspect. Tax product. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1871165.

Texte intégral

Résumé :

The monograph examines the theoretical issues of taxes and the tax system: their essence, functions, classifications. The authors propose original concepts of the methodology of socio-economic systems, a political economic version of taxes as a "product" involved in the exchange processes of the state and other sectors of the economy. It is addressed to all those interested in economics, researchers, teachers, students and postgraduates of economic specialties.

Styles APA, Harvard, Vancouver, ISO, etc.

Plus de sources

Chapitres de livres sur le sujet "Tax system"

Rankin, H. C. D., and D. M. Catterall. "The Imputation System." In Corporation Tax. Palgrave Macmillan UK, 1989. http://dx.doi.org/10.1007/978-1-349-19835-1_3.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Müller, Jürgen R., and Christian Fischer. "Tax Compliance-Management-System." In Tax Compliance. Erich Schmidt Verlag GmbH & Co. KG, 2022. http://dx.doi.org/10.37307/b.978-3-503-20636-0.04.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Zhou, Feizhou, and Mingzhi Tan. "Tax-Sharing System." In Relationship between the Central Government and Local Governments of Contemporary China. Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-4388-8_3.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Canming, Yang, and Xue Gang. "Local Tax System." In Dictionary of Contemporary Chinese Economics. Springer Nature Singapore, 2025. https://doi.org/10.1007/978-981-97-4036-9_749.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Canming, Yang, Xue Gang, and Jia Kang. "Tax-Sharing System." In Dictionary of Contemporary Chinese Economics. Springer Nature Singapore, 2025. https://doi.org/10.1007/978-981-97-4036-9_747.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Dauna, Yayad, and Erni Masdupi. "Measurement Models Tax Compliance, Tax Attitude, Tax Knowledge, Tax System Fairness and Tax Morale." In Proceedings of the Ninth Padang International Conference on Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2022). Atlantis Press International BV, 2023. http://dx.doi.org/10.2991/978-94-6463-158-6_5.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Althunayan, Turki. "Tax and Religion: Saudi Arabia Tax System." In Dealing with the Fragmented International Legal Environment. Springer Berlin Heidelberg, 2009. http://dx.doi.org/10.1007/978-3-642-04678-0_3.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Gerçek, Adnan, and Feride Bakar Türegün. "Tax System and Tax Reforms in Turkey." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application. Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-1914-7_1.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Boczko, Tony. "UK tax and the UK tax system." In Managing Your Money. Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-47188-8_4.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Ricketts, Robert. "Foreign Tax Credits." In The International Taxation System. Springer US, 2002. http://dx.doi.org/10.1007/978-1-4615-1071-0_8.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Actes de conférences sur le sujet "Tax system"

Heviana, Rifka Nadya, Fahnun Nisa, and Levana Dhia Prawati. "Tax Digitalization and Transparency: The Role of Core Tax Administration System (CTAS) In Indonesia’s Tax Reform." In 2024 International Conference on Information Technology Systems and Innovation (ICITSI). IEEE, 2024. https://doi.org/10.1109/icitsi65188.2024.10929365.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Fransiska, Angela, Siauw Michelle Alexandra, and Ilham Condro Prabowo. "E-Tax Systems and Tax Knowledge Impact on Small, and Medium Enterprises Taxpayer Compliance in Indonesia." In 2024 6th International Conference on Cybernetics and Intelligent System (ICORIS). IEEE, 2024. https://doi.org/10.1109/icoris63540.2024.10903872.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Basnukaev, Musa, and Reseda Madaeva. "Tax Expertise in the Tax Administration System." In I International Conference "Methods, models, technologies for sustainable development: agroclimatic projects and carbon neutrality", Kadyrov Chechen State University Chechen Republic, Grozny, st. Sher. SCITEPRESS - Science and Technology Publications, 2022. http://dx.doi.org/10.5220/0011555800003524.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Sadykov, Timergaziz Gabidullovich. "Tax Culture – the Basis of Russian Tax System." In International Scientific Conference on Philosophy of Education, Law and Science in the Era of Globalization (PELSEG 2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200723.062.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Skačkauskienė, Ilona. "Tax system evaluation model." In The 6th International Scientific Conference "Business and Management 2010". Vilnius Gediminas Technical University Publishing House Technika, 2010. http://dx.doi.org/10.3846/bm.2010.095.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Sadykov, Timergaziz G. "Tax Culture Is The Foundation Of The Russian Tax System." In Conference on Land Economy and Rural Studies Essentials. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.07.101.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Hou, Xiaoyan. "Inheritance Tax for the Improvement of Chinese Property Tax System." In 2021 3rd International Conference on Economic Management and Cultural Industry (ICEMCI 2021). Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.211209.477.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Bashashkina, G. YU. "Military-economic interests, tax incentives and their impact on state tax system." In Scientific dialogue: Economics and Management. ЦНК МОАН, 2020. http://dx.doi.org/10.18411/sciencepublic-08-06-2020-12.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Леванова, А. А., and Г. Ф. Цельникер. "Tax administration at the present stage of development of the tax system." In VIII Международная научно-практическая конференция «Современные исследования: теория, практика, результаты». Crossref, 2024. http://dx.doi.org/10.26118/3497.2024.27.48.020.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Uplisashvili, Guram, and Paata Kldiashvili. "Problematic Issues of Tax System Development and Tax Amnesties (Example of Georgia)." In Multidisciplinary International Scientific Conference: „Sustainable Development: Modern Trends and Challenges“. Kutaisi University, 2024. https://doi.org/10.52244/c.2024.11.34.

Texte intégral

Résumé :

Tax amnesty can be a very effective mechanism of tax policy. It is used to support economic growth, to relieve the burden of overdue debts, to legalize shadow capital. International experience confirms that the use of tax amnesties can cause some negative effects. The paper discusses the large-scale measures of tax amnesties implemented in Georgia, in the direction of writing off tax debts accumulated in previous periods. Tax amnesties, especially recurring amnesties, create an uncompetitive environment and destructive expectations among unscrupulous taxpayers. As a result, the behavior model of taxpayers is transformed in the wrong direction. The mentioned trends were confirmed by the results of statistical data analysis on the example of Georgia. We consider it necessary to strengthen the tax administration system, thereby reducing the possibility of new tax amnesties. It is necessary to create such preventive mechanisms that almost exclude the accumulation of unpaid amounts of taxes.

Styles APA, Harvard, Vancouver, ISO, etc.

Rapports d'organisations sur le sujet "Tax system"

Megersa, Kelbesa. Tax Transparency for an Effective Tax System. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/k4d.2021.070.

Texte intégral

Résumé :

This rapid review examines evidence on the transparency in the tax system and its benefits; e.g. rising revenue, strengthen citizen/state relationship, and rule of law. Improvements in tax transparency can help in strengthening public finances in developing countries that are adversely affected by COVID-19. The current context (i.e. a global pandemic, widespread economic slowdown/recessions, and declining tax revenues) engenders the urgency of improving domestic resource mobilisation (DRM) and the fight against illicit financial flows (IFFs). Even before the advent of COVID-19, developing countries’ tax systems were facing several challenges, including weak tax administrations, low taxpayer morale and “hard-to-tax” sectors. The presence of informational asymmetry (i.e. low tax transparency) between taxpayers and tax authorities generates loopholes for abuse of the tax system. It allows the hiding of wealth abroad with a limited risk of being caught. Cases of such behaviour that are exposed without proper penalty may result in a decline in the morale of citizens and a lower level of voluntary compliance with tax legislation. A number of high-profile tax leaks and scandals have undermined public confidence in the fairness of tax systems and generated a strong demand for effective counteraction and tax transparency. One of the key contributing factors to lower tax revenues in developing countries (that is linked to low tax transparency) is a high level of IFFs. These flows, including international tax evasion and the laundering of corruption proceeds, build a major obstacle to successful DRM efforts. Research has also identified an association between organisational transparency (e.g. transparency by businesses and tax authorities) and stakeholder trust (e.g. between citizens and the state). However, the evidence is mixed as to how transparency in particular influences trust and perceptions of trustworthiness.

Styles APA, Harvard, Vancouver, ISO, etc.

Kaplow, Louis. An Optimal Tax System. National Bureau of Economic Research, 2011. http://dx.doi.org/10.3386/w17214.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Browne, James. The UK tax system. The IFS, 2012. http://dx.doi.org/10.1920/ps.ifs.2024.0236.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Adam, Stuart. The UK tax system. The IFS, 2007. http://dx.doi.org/10.1920/ps.ifs.2024.1248.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Gammie, Malcolm. Reforming the personal tax system. Institute for Fiscal Studies, 1993. http://dx.doi.org/10.1920/co.ifs.1993.0035.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Panayi, Christiana. The Common Consolidated Corporate Tax Base and the UK tax system. The IFS, 2011. http://dx.doi.org/10.1920/re.ifs.2024.0706.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Waters, Tom, and Thomas Pope. A survey of the UK tax system. IFS, 2016. http://dx.doi.org/10.1920/bn.ifs.2000.0009.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Browne, James, Paul Johnson, and Stuart Adam. Pensioners and the tax and benefit system. Institute for Fiscal Studies, 2012. http://dx.doi.org/10.1920/bn.ifs.2012.00130.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Leicester, Andrew. The UK tax system and the environment. Institute for Fiscal Studies, 2006. http://dx.doi.org/10.1920/re.ifs.2006.0068.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Conron, Harriet, Edward Abrokwah, Ross Warwick, Abdul Malik Iddrisu, Daniel Nuer, and Andara Kamara. A survey of the Ghanaian tax system. The IFS, 2021. http://dx.doi.org/10.1920/re.ifs.2021.0189.

Texte intégral

Styles APA, Harvard, Vancouver, ISO, etc.

Nous offrons des réductions sur tous les plans premium pour les auteurs dont les œuvres sont incluses dans des sélections littéraires thématiques. Contactez-nous pour obtenir un code promo unique!