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User-Friendly Taxpaying
Thomas, Kathleen DeLaney - 2017
Technology is revolutionizing our lives. With the touch of a button or a simple voice command, we can instantly order groceries, get directions, or find the nearest sushi restaurant. Sensibly, the private sector has capitalized on these recent innovations to drive up profits. To sell more...
Persistent link: https://www.econbiz.de/10012971050
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Income Tax Administration in Ghana : Perceived Implementation Challenges
Saeed, Salahudeen - 2021
knowledge, attitudes and emotional reactions of personal income taxpayers and corporate income taxpayers towards income taxation …
Persistent link: https://www.econbiz.de/10013216893
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The prospects for reforming the state fiscal policy
Antonenko, Valentyna; Katranzhy, Leonid; Moiseienko, … - In: Contemporary economics 13 (2019) 4, pp. 388-406
research results have been substantiated and proposed for implementation: the use of preventive taxation aimed to avoid tax …
Persistent link: https://www.econbiz.de/10012176948
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A wealth tax at work
Thoresen, Thor Olav; Ring, Marius A. K.; Nygård, Odd E.; … - 2021
tax debate. We discuss how the taxation of wealth fits in with the personal income tax. We further investigate the … redistributional effects of wealth taxation and explore the extent to which wealth taxation may cause adverse liquidity effects for … private firms. Finally, we consider the effects of wealth taxation on charitable giving. Taken together, we see the evidence …
Persistent link: https://www.econbiz.de/10012800792
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Fiscal federalism and tax administration : evidence from Germany
Bönke, Timm; Jochimsen, Beate; Schröder, Carsten - 2013
In many federations, fiscal equalization schemes soften fiscal imbalances across the member states. Such schemes usually imply that the member states internalize only a small fraction of the additional tax revenue from an expansion of the state-specific tax bases, while the remainder of the...
Persistent link: https://www.econbiz.de/10009763797
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Examination of tax administration by digitalization: taxation of sharing economy : country examples and evaluation of Turkey
Bozdoğanoğlu, Burçin - In: Critical debates in public finance, (pp. 25-36). 2019
Persistent link: https://www.econbiz.de/10012291671
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Chapter 2. Taxation and Development
Besley, Timothy; Persson, Torsten - In: Handbook of public economics : volume 5, (pp. 51-110). 2013
The central question in taxation and development is: “how does a government go from raising around 10% of GDP in taxes …
Persistent link: https://www.econbiz.de/10014025495
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The Reform of Tax Administration
Pellechio, Anthony J. - 2006
administrations in many countries do not function optimally and distort the intention of tax laws. In order for taxation to have its …
Persistent link: https://www.econbiz.de/10012781931
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Global Tax Administration Initiatives Addressing Tax Evasion and Avoidance
Neubig, Thomas S. - 2018
Two global initiatives are examples of the effective use of tax systems instruments to protect countries' tax sovereignty in a world of increasing globalization. These OECD/G20 initiatives will provide tax administration and policy researchers with valuable insights on taxpayer and government...
Persistent link: https://www.econbiz.de/10012907655
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Decriminalization of Tax Law by Administrative Penalties on Tax Duties
Del Federico, Lorenzo - 2015
This is a thematic report on the topic of "Decriminalization of Tax Law by Administrative Penalties on Tax Duties" for the 2015 annual meeting of the European Association of Tax Law Professors. This paper examines the "boundary line" between Criminal Tax Penalties and Administrative Tax...
Persistent link: https://www.econbiz.de/10013011507