' handling of local business tax revenues are associated with firms' willingness to pay local business tax. Using survey data on … willingness to pay local business tax. Separating public goods into private- and business-related public goods, we find that the …' willingness to pay local business tax by about 10%. However, public goods related to the business sphere show no similar …

taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able …

essay looks at five significant areas of tax avoidance and transfer pricing research. Some of these issues include … of transfer pricing regulations in preventing tax evasion, examining various policy options and determining the impact of … compliance and tax management. Originality/value - This analysis concludes with future directions for transfer pricing research. …

In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African … private sector researchers but did not involve review of any information that taxpayers provide to tax authorities. Our …

In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the … DST tax rate and the nature of activities to be taxed and (c) the relief from double taxation, if any, countries will … to private sector researchers and it does not involve review of any information that individual taxpayers provided to tax …

The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The … tax. The Pillar One solution, known as Amount A, will be codified into a Multilateral Convention (MLC) and is expected to … require them to give up the right of unilateral tax measures on all out-of-scope companies, meaning they will only be able to …

effective tax rates than domestic firms. We confirm this result using a state-of-the-art propensity score matching approach …

The paper summarizes knowledge on tax gaps in Poland with respect to PIT, CIT, VAT, and excise. An introduction to the … Polish tax system is given, trends in tax collect ability and estimates of the tax gaps are discussed, and methods of … combating tax evasion and avoidance are reviewed. The paper has been written as part of the project "Mutual Learning for …

A lion's share of global investments is likely being conducted for tax avoidance purposes via controlled foreign … companies (CFC) which are established in tax havens or low tax jurisdictions. Avoiding tax via CFCs causes several problems, in … that may further adversely affect sustainable development; (iii) erodes the tax base of the States that undermines the …