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Qorien Arifah Elhany Mahaka, Havizon Havizon, Lucy Auditya
Pág. 1208 - 1217
Personal income tax (PPh 21) is a mandatory levy relating to income earned by an individual taxpayer through the work, services or activities he is doing. The research was conducted with the aim of knowing the implementation of taxes (PPh 21) in the cont...
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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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Rizky Rachmawan, Imam Subekti, Noval Abid
Pág. 207 - 213
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Christina Tri Setyorini,Dewi Susilowati
Pág. 1 - 12
The purpose of this study was to determine the effect of understanding on tax accounting, tax justice toward tax compliance on SMEs tax. The research method applied in this study is quantitative deductive method. The population taken were SMEs registered...
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Aline Vitalis
O objetivo principal do presente trabalho é abordar a relação existente entre o princípio da neutralidade fiscal, a preservação da livre concorrência e a justiça fiscal, no contexto atual de regulação econômica. O princípio da neutralidade fiscal é apres...
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Marcos Vinícius Costa Cabral
O presente trabalho objetiva abordar a tributação do imposto sobre a renda e proventos de qualquer natureza como instrumento de justiça fiscal, sob a perspectiva da força normativa e aplicabilidade plena e imediata dos princípios constitucionais tributár...
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Gabriel de Queiroz Bretas
O presente trabalho tem o objetivo de demonstrar como se dá a análise econômica do direito sob a perspectiva das teorias da Escola Austríaca de Economia no que tange o fenômeno tributário, com especial enfoque no quesito da justiça fiscal e dos princípio...
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Marina Bornman
AbstractTo trust is to believe that another person will cooperate for your benefit and will not take advantage of you if an opportunity to do so arises. Trust is valued as a relational variable providing the base for voluntary cooperation. This article a...
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Khaibat Magomedtagirovna Musaeva,Basir Khabibovich Aliev,Elmira Bashirovna Alieva,Murad Musaevich Magomedtagirov,Mazika Musabekovna Imanshapieva
Pág. 105 - 112
The main objective of the study is to analyze problems of implementation of principles of social justice and economic efficiency in the existing mechanism of charging personal income tax (PIT) in the Russian Federation and to identify ways of the fullest...
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Ioannis N. Kallianiotis
Pág. 44 - 68
The paper discusses the latest economic crisis and the public policies used to mitigate the recession and improve the economic growth. The current target rate (monetary policy) is closed to zero since December 2008 with a new experimental policy (?quanti...
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