This study investigates tax buoyancies in Indonesia. It analyzes the cointegration relationship between the regional gross domestic product (RGDP), along with several control variables, and tax revenues. Focusing on personal income tax (PIT), corporate income tax (CIT), and value-added tax...

The author discusses the taxation of cooperative societies under the Kenyan Income Tax Act, with particular focus on section 19A. The article traces the history evolution of the tax provisions for cooperative societies, highlights their importance and legal and institutional framework governing...