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Selviana Lelan Naitili,Atika Jauharia Hatta Hambali,Nurofik Nurofik
Pág. 420 - 430
The government's tax incentives for MSMEs during this pandemic are expected to increase taxpayer compliance. This study aims to provide empirical evidence of the effect of tax incentives during the COVID-19 pandemic on Micro, Small and Medium Enterprises...
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Colin Williams
Those engaging in tax non-compliance have been conventionally explained as rational economic actors partaking when the benefits outweigh the costs, and thus public administrations have sought to enforce compliance using a deterrence approach which increa...
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João Gonsalo de Moura,Eden do Carmo Soares Júnior,Alan Vasconcelos dos Santos,Ricardo Zimbrão Affonso de Paula,César Augustus Labre Lemos de Freitas
Pág. 347 - 365
O presente estudo tem por objetivo analisar o status da gestão das receitas próprias nos municípios maranhenses, identificando alguns elementos explicativos que possam ser associados a uma boa gestão fiscal no âmbito municipal. Recorrendo ao uso da análi...
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Viera Papcunová, Jarmila Hudáková, Michaela ?tubnová and Marta Urbaníková
A municipality?s budget is a tool that significantly affects the long-term economic potential of the area. In addition, it is an important tool for the management of the municipality, in relation to the effective provision of public services for inhabita...
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Juan Carlos Bércena-Ruiz, Quan Dong, María Bergoña Garzón
Pág. 173 - 190
This paper analyzes the interaction between two political economy decisions by a government: whether to privatize a public firm and what environmental policy to choose (an environmental tax or an emission standard). We find that when market competition i...
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