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Anatol Melega,Marioara Molociniuc Hritcan,Anamaria Geanina Macovei
Transfer pricing is a real challenge for both tax regulators and multinationals who use this procedure, in most cases to erode the tax base. The purpose of this paper is to analyse the tax practices and regulations of countries applying OECD transfer pri...
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Warren Maroun,Asheer Jaywant Ram,Marianne Kok
AbstractBackground: This article examines features of the tax systems of 19 African countries with material mining operations.Objectives: An interpretive approach is used to explore the implications of a country?s commitment to democracy (according to th...
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Ibrahim DEMIR, Turgay BERKSOY
Pág. 103 - 124
This study analyzes the effects of general elections on tax revenues and tax burden in Turkey. Approaches that have ignored the political decision mechanism, behaviors of political actors, and institutional structure have been insufficient in explaining ...
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Sharon Smulders,Madeleine Stiglingh,Riel Franzsen,Lizelle Fletcher
AbstractBeing tax compliant generates costs and these costs affect small business tax compliance behaviour and contribution. This study uses multiple regression analyses to investigate the key drivers of small business?s internal tax compliance costs (ho...
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Sharon Smulders,Gelishan Naidoo
AbstractSmall businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations made in small business tax...
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Sharon Smulders,Gelishan Naidoo
AbstractSmall businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations made in small business tax...
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Han TONO
Pág. 151 - 162
The purpose of this research is to prove and analyze the effect of tax planning, equity and cash flow towards the effort of compressing income tax burden in property and real estate companies listed in Bursa Efek Indonesia year 2012 ? 2015. The populatio...
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Baah Aye Kusi,Kwadjo Ansah-Adu,Albert Agyei
Pág. 29 - 40
In this study we aimed at three objectives. First, identify and rank banks based on a composite score comprising of all five du-pont variables. Second, we identify variables in the five step du-pont set up that are most likely to influence bank ROE durin...
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Baah Aye Kusi, Kwadjo Ansah-Adu, Rockson Sai
Pág. 69 - 82
We investigate bank profitability in Ghana using periods before, during and after the globe financial crises with the five step du-pont model for the first time. We adapt the variable of the five step du-pont model to explain bank profitability with a pa...
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Vida Ciuleviciene
Pág. 34 - 44
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Tiemei Yan, Tong Zhang and Zhanguo Zhu
China has implemented an environmental protection tax for large-scale agricultural farming to address environmental pollution caused by livestock and poultry breeding. Studying the environmental management of large-scale pig farming is crucial for contro...
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Siba Prasad Mishra
Pág. Page:39 - 56Abstract
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Luis Felipe Brito-Gaona, Emma Iglesias
Pág. 5 - 30
This paper looks for empirical evidence to show if a very interventionist government stimulates or not private investment in Latin America. Using the same model as Caballero-Urdiales y López-Gallardo (2012), we extend their analysis from five Latin-Ameri...
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KARAMPAL NARWAL, TANVI .
Pág. Page:28?36
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Mary Beal-Hodges, Mary O. Borg, Harriet A. Stranahan
The property tax is the major source of own revenues for most city and county governments, yet economists have had very little definitive information to share with policymakers about the burden that it imposes on local citizens. This is because mos...
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Eiji Yamamura
Pág. 27
This paper explores how a perceived tax burden is influenced by the degree that neighbors prefer income redistribution. Further, this paper investigates how the influence of neighbors is affected by the degree of interaction between neighbors. For these ...
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Stevan Lukovic
Pág. 61 - 74
Property taxation has been in the focus of economic considerations in Serbia only in the last few years. In the absence of the alternative revenue sources, the property tax is designated by the state authorities in Serbia as a potential source of additio...
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Tamar Kbiladze
Pág. 28 - 35
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John Kwaku Amoh
Pág. 12 - 21
This paper estimates taxable capacity, tax effort and tax burden with a view to examining the tax fairness perceptions and tax system efficiency. The study employed ordinary least squares (OLS) regression and vector autoregressive (VAR) model for histori...
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Linda van Zyl
AbstractThe objective of this article was to form an opinion on the sharpness of the ?sword? of the new mandatory understatement penalty regime of the Tax Administration Act 28 of 2011 (as amended). Based on a review of the new bona fide inadvertent erro...
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