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Vida Ciuleviciene,Artur J. Kozuch
Pág. 480 - 489
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Lorena Vasquez,Belky Esperanza Gutierrez,Daniella Escobar
Pág. 71 - 84
Financial literature has developed a theoretical framework on business management called Value Management, this topic has not yet been accounted for economic and monetary policies as a key factor to establish the convenience and effects of tax related de...
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John Kwaku Amoh
Pág. 12 - 21
This paper estimates taxable capacity, tax effort and tax burden with a view to examining the tax fairness perceptions and tax system efficiency. The study employed ordinary least squares (OLS) regression and vector autoregressive (VAR) model for histori...
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Bassey Okon Ebi,Oluwafemi Ayodele
Pág. 768 - 778
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Milo? Randelovic,Dragana R. Petkovic,Ljiljana Prole
Pág. 439 - 455
Personal income tax is one of the most important tax forms in the tax systems of modern countries, very generous and flexible. Personal income taxation can be organized as regular, synthetic or mixed taxing. In modern tax legislation there are alternativ...
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Elena V. Konvisarova,Ilona V. Stihiljas,Andrey V. Koren,Irina A. Kuzmicheva,Tatjana E. Danilovskih
Pág. 189 - 192
Commercial banks, due to their position in the financial system, are a necessary part in ensuring the correct and timely tax payments to the state budget, which certainly affects the economy as a whole. Despite of the periodical changes in legal bank tax...
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Antonio Pedone
Pág. 65 - 82
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Ömer Faruk BATIREL
Pág. 1 - 8
The aim of this paper is to discuss the essentials of growth-friendly taxation i.e. tax structures which promote economic growth and Turkish practice. This paper comprises two parts. In the first part the basis of growth friendly tax policy and guideline...
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Matthew PFLAUM
Pág. 383 - 399
Abstract. Poverty and inequality are in all likelihood the most pernicious problems in contemporary life. They contribute greatly to a wide and diverse range of suffering, injustice, and social ills. They have existed since the incipient forms of s...
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Milton Segal,Warren Maroun
AbstractThe South African Revenue Service has been exploring the possibility of implementing a form of taxation on gambling winnings since the Minister of Finance?s Budget Speech in 2010. On a superficial level it seems a logical mechanism for broadening...
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