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15.342  Articles
1 of 1.535 pages  |  10  records  |  more records»
In a previous paper by the author, the effects that taxes in general and income taxes in particular might have on an individual’s choice between holding money and holding other assets was called to attention. An empirical study was thus performed how this... see more

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 aim of the article is to determine the role of local taxes and charges in local budgets’ income generation, as well as to conduct a comparative legal study of regulatory legal acts that determine the legal basis for local budgets’ income generation by... see more

Bringing about a distribution of income that reflects the prevailing views of society has been one of the traditional objectives of public economic policy. There are obviously many alternative ways in which the government of a country can bring about a mo... see more

Technological developments in the era of globalization have brought changes to marketing techniques, by using social media. Marketing through social media is mostly done by influencers because it is easy to do and earns a fairly large income. The purpose ... see more

The emergence of Covid-19 cases over the past few years has altered the previously established socioeconomic structure. The government must keep a close eye on changes in the culture of tax compliance, as tax revenues are the keystone of the government's ... see more

Tax and social expenditure policies have a crucial role in income distribution. This study explores the potential role of taxation and social expenditure policies in income redistribution in South Asia. For this purpose, empirical analysis is conducted by... see more

This research has two objectives. The first objective is to analyze the issue of income tax policy based on the idea of taxation omnibus law. In 2020, Law No. 36 of 2008 concerning Income Tax was amended twice as stipulated in Law No. 2 of 2020 and Law No... see more

This study empirically investigates the impact of improving income-detectiontechnology, as well as a variety of other factors, on aggregate income taxevasion. The study focuses on the U.S., using available data... see more

1 of 1.535 pages  |  10  records  |  more records»