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70.171  Articles
1 of 7.018 pages  |  10  records  |  more records»
The work considers the arguments for and against the indexation of personal income taxes. The author first reviews the effects of inflation on personal income and tax liabilities. The four analytical adjustment schemes that have been proposed in the liter... 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

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

This empirical study adopts an open-economy loanable funds model to investigate the impact of post-Bretton Woods U.S. federal government budget deficits and personal income tax rates on the ex post real interest rate yield on thirty-year Treasury bonds. I... see more

We investigate the impact of federal government budget deficits and federal personal income tax rates on the ex post real interest rate yield on ten-year US Treasury notes. Using autoregressive two-stage least squares estimations for the post-Bretton Wood... see more

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

The inspiration to take up the issue of the poll tax resulted from the desire to verify the claims made by the supporters of the introduction of this tax in Poland in relation to its amount. For this purpose, the simulation of the quota rate of this tax, ... 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

1 of 7.018 pages  |  10  records  |  more records»