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24.228  Articles
1 of 2.424 pages  |  10  records  |  more records»
The aim of this work is structuring categorical-conceptual apparatus of the of the tax losses phenomenon in the state budgetary resources, namely clarification of the concepts of “tax gap”, “tax expenditures”, “tax losses”, as well as the quantification o... see more

Main Purpose - The research aims to understand human behavior that plays an important role in reducing CO2 emissions through the concept of WTP which is based on psychological factors, that cover self-esteem, mortality salience, and health consciousness a... see more

The Covid-19 pandemic contributes to the slowdown of Indonesia's economy; therefore, the government provides tax incentives to particular sectors during this pandemic. This research seeks to investigate the influences of the Covid-19 pandemic and tax ince... see more

Several cases of criminal acts in the field of taxation show differences in calculating losses in state revenue between prosecution and judge's decisions; several decisions acquit or punish a defendant. There is still ambiguity in treatment between the ap... see more

Research aims: This study focuses on the correlation between tax revenue, investment, and economic growth, taking into account the non-linear effects of tax revenue.Design/Methodology/Approach: Macro data of nine countries in ASEAN (including Brunei, Camb... see more

This research intends to investigate whether tax risk is associated with tax avoidance, which is proxied by Cash Effective Tax Rate (CETR). Tax risk is measured by six tax risk components: transactional risk, compliance risk, operational risk, financial a... see more

Over the last decade a tendency in the world started, regarding an opposition to the use of the offshore jurisdictions. Most of the countries have implemented legal norms, which create obstacles for pulling out capital from the state and into the low tax ... see more

This article analyses the share of shadow economy in Ukraine and its effects on the domestic fiscal sphere. It was made an attempt to calculate the approximate tax losses, which was resulted by the informal sector of economy. Also, we tried to search the ... see more

The absence of provisions regulating the substitution of criminal fines in the KUP Law, raises legal uncertainty for law enforcement officials, especially prosecutors in executing court decisions. Considering the recovery of state financial losses that ca... see more

1 of 2.424 pages  |  10  records  |  more records»