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219.049  Articles
1 of 21.906 pages  |  10  records  |  more records»
After several years in which the individual producers were except from tax payment for the personal agricultural income, in 2013 a new special direct tax was introduced in Romania. The paper aims to deepen the economic understanding of the potential conse... see more

This paper investigates in a comparative way how the agricultural personal income is taxed in four New Member States (NMS): Bulgaria, Hungary, Poland and Romania. The objective of this research is to identify any agricultural tax concessions which can rev... see more

This study was conducted to see the effect of Personal Tax Payers, the BI Rate, Inflasidan the GDP of the Income Tax Receipts private in Banten province. This study used multiple linear regression analysis. The results of this study indicate that the amou... see more

The purpose of this research is to examine the influence of extensification of tax, assessable compliance, and disbursement of tax arrears on tax revenue of personal income. This research uses secondary data with observation in KPP Pratama Jakarta Duren S... see more

The purpose of this research is to examine the influence of extensification of tax, assessable compliance, and disbursement of tax arrears on tax revenue of personal income. This research uses secondary data with observation in KPP Pratama Jakarta Duren S... see more

AbstractAccording to National Treasury’s Explanatory Memorandum on the Revenue Laws Amendment Bill, 2008, small businesses in South Africa are instrumental in the growth of the South African economy as they are a source of job creation and a counter to po... see more

Purpose of the article: Quite a number of studies have shown that tax revenues significantly affect the economic growth in both developed and developing countries; however, there is scanty empirical evidence as regards whether personal income tax (a major... see more

The purpose of the article is to determine the trends of the functioning of the corporate income tax in the system of state revenue, assess its tax transformations, and determine the tax efficiency. On that basis, determining prospects of income tax in th... see more

Perkembangan teknologi mendorong manusia untuk terus melakukan pembaharuan dan inovasi dalam melakukan suatu kegiatan, khususnya dalam kegiatan bisnis. Para pengusaha secara pribadi merupakan wajib pajak, biasanya dapat dibuktikan dengan kepemilikan suata... see more

1 of 21.906 pages  |  10  records  |  more records»