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Small business owners' perception on value added tax administration in Ghana : a preliminary study
Saeed, Salahudeen - In: Accounting & taxation : AT 12 (2020) 1, pp. 97-105
Persistent link: https://www.econbiz.de/10012692792
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A toss up? : comparing tax revenues from the amount a and digital service tax regimes for developing countries
Starkov, Vladimir; Jin, Alexis - 2024
South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the … comparative revenue effects of the Amount A and DST taxation regimes largely depend on (a) the mix of relevant domestic economic … DST tax rate and the nature of activities to be taxed and (c) the relief from double taxation, if any, countries will …
Persistent link: https://www.econbiz.de/10014575579
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How does the depression-designed retail sales tax cope with the new economy? : a tax for the new and a tax for the old
Mikesell, John L.; Mullins, Daniel R.; Kioko, Sharon N. - In: National tax journal 74 (2021) 1, pp. 187-220
Persistent link: https://www.econbiz.de/10012548872
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Retailer remittance matters : evidence from voluntary collection agreements
Kaçamak, Yeliz; Velayudhan, Tejaswi; Wilking, Eleanor - In: National tax journal 76 (2023) 2, pp. 239-265
Persistent link: https://www.econbiz.de/10014317794
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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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Organization and personnel of state sales tax administrations
Due, John Fitzgerald - 1993
Persistent link: https://www.econbiz.de/10000880433
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Report of the Commissioners of Her Majesty's Customs and Excise : for the year ended 31 March ...
Großbritannien / Customs and Excise Department - London : HMSO - Nachgewiesen 3=56=55.1912; 4.1913 - 95.2003/04(2004); …
Persistent link: https://www.econbiz.de/10000469471
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Sales taxes and general tax administration
Kanada / Royal Commission on Taxation - 1966
Persistent link: https://www.econbiz.de/10000375267
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Computerization of VAT in Indonesia
Lane, Malcolm G.; Hutabarat, Hamonangan - 1986
Persistent link: https://www.econbiz.de/10000701749