scholarly journals Defterdarlık Çalışanlarının Vergi Algıları: Afyonkarahisar Örneği(Tax Perceptions By Employees In State Tax Revenue Departments A Case Study In Afyonkarahisar)

2015 ◽  
Vol 22 (2) ◽  
pp. 433
Author(s):  
Harun CANSIZ
Keyword(s):  
Tax Revenue ◽  
State Tax

INTERNATIONAL TRADE TAX REVENUE AND TRADE LIBERALIZATION, A CASE STUDY OF PAKISTAN.

2017 ◽  
Vol 5 (2) ◽  
pp. 454-460 ◽  
Author(s):  
Afzal Mahmood. ◽  
◽  
Kanwal Zahra ◽  
Mehmood Khalid. ◽  
◽  
...  
Keyword(s):  
International Trade ◽  
Trade Liberalization ◽  
Tax Revenue

A GENERAL MODEL FOR STATE TAX REVENUE ANALYSIS

1976 ◽  
Vol 29 (4) ◽  
pp. 422-435
Author(s):  
GERALD E. AUTEN ◽  
EDWARD H. ROBB
Keyword(s):  
General Model ◽  
Tax Revenue ◽  
State Tax

State Tax Policy, Labor, and Tax Revenue Feedback Effects

1997 ◽  
Vol 36 (4) ◽  
pp. 399-418 ◽  
Author(s):  
Peter Berck ◽  
Elise Golan ◽  
Bruce Smith*
Keyword(s):  
Tax Policy ◽  
Tax Revenue ◽  
Feedback Effects ◽  
State Tax ◽  
State Tax Policy

scholarly journals Tingkat Kepatuhan Wajib Pajak Badan Usaha Mikro Kecil dan Menengah Setelah Diberlakukan Tarif 1 % (Final) PPh (Studi Kasus di KPP Pratama Pontianak)

2016 ◽  
Vol 5 (2) ◽  
pp. 144
Author(s):  
Sari Zawitri ◽  
Elsa Sari Yuliana
Keyword(s):  
Tax Compliance ◽  
Tax Revenue ◽  
Corporate Tax ◽  
Narrative Case Study ◽  
Policy Suggestions ◽  
Before And After ◽  
Research Problems ◽  
Gross Income ◽  
The Government

Year 2015 is the year for developing Tax Payer and the year of issuance of GovernmentRegulation No. 46 Year 2013, which imposed 1% tax to SMEs with a turnover (gross income)from Rp 1 to a maximum of Rp 4.8 billion per year. The research problems are formulated: (1)How does the level of tax compliance in KPP Pratama Pontianak before and after the 1% taxpolicies for SME corporate tax payer? (2) What efforts made by the tax authorities in improvingtax payer compliance company in terms of delivering the tax obligations on KPP PratamaPontianak. The research method was an exploratory, descriptive, narrative case study approachto the object KPP Pratama Pontianak. Outcomes of this study are expected KPP PratamaPontianak be an example or reference for other KPP in performing their duties and functions aspublic service on tax. The results showed that there was a slight increase tax payer compliance inKPP Pontianak after their policy of 1% per month tax on turnover (gross income), whencompared with the prior policy. Suggestions for the government, in this case the DirectorateGeneral of Taxation, in formulating tax policy in order to maximize tax revenue. 

IMPROVING TAX ADMINISTRATION: A CASE STUDY OF THE UGANDA REVENUE AUTHORITY

2005 ◽  
Vol 49 (2) ◽  
pp. 145-176 ◽  
Author(s):  
Jalia Kangave
Keyword(s):  
Developing Countries ◽  
Gross Domestic Product ◽  
Organizational Structure ◽  
Tax Revenue ◽  
Tax Administration ◽  
Internal Revenue ◽  
Revenue Collection ◽  
The Poor ◽  
The Rich

KANGAVE, JALIA, Improving tax administration: a case study of the Uganda Revenue authority, Journal of African Law, 49, 2 (2005): 145–176The prevalence of poverty in developing countries demands that these countries should improvise internal revenue generating projects to supplement, or better still, ultimately significantly reduce dependence on foreign funding. This way self-sustaining economies will be built. One such internal revenue-generating mechanism, and perhaps the most commonly used, is taxation. This paper makes a case for tax administration as a tool of increasing the contribution of tax revenue to Gross Domestic Product, and consequently, a means of reducing the gap between the rich and the poor. The goal of this paper is to propose ways in which the Uganda Revenue Authority (the URA) can improve its tax administration. To achieve this objective, the paper begins with a detailed discussion of the URA's structure and the procedures it follows in collecting taxes. It then highlights the problems that may arise from such structure and procedures, before making proposals on how the URA can reform its organizational structure and processes to maximize its potential in revenue collection capabilities.

The effects of casino gambling on state tax revenue

1996 ◽  
Vol 24 (4) ◽  
pp. 336-348 ◽  
Author(s):  
Paul M. Mason ◽  
Harriet Stranahan
Keyword(s):  
Casino Gambling ◽  
Tax Revenue ◽  
State Tax

scholarly journals Instruments for adjusting Algeria's fiscal policy to market economy

2020 ◽  
pp. 31-44
Author(s):  
Anna Vladimirovna Bobrova ◽  
Abderraouf Abassi
Keyword(s):  
Market Economy ◽  
Oil And Gas ◽  
Tax Revenue ◽  
Mathematical Methods ◽  
Vertical Data ◽  
State Tax ◽  
Fiscal System ◽  
The Subject ◽  
Oil And Gas Sector

The subject of this research is the fiscal system of Algeria, namely the principles and methods of formation of consolidated budget of the country and the role of tax revenue in development of market economy. The author describes the factors that influence the country’s fiscal system, as well as highlights the priority conditions for economic development of Algeria. The goal of this work consists in formulation of recommendations on improvement of the processes of budgeting and state tax planning in Algeria, as well as on overcoming the problems of a resource-oriented and state-regulated economy. The methodological framework contains the principles and methods of factor analysis that reveal the external and internal causes of establishment of the modern fiscal system in Algeria, mathematical methods of horizontal and vertical data analysis of consolidated budget; methods of induction and modeling in advancing proposals on the development of Algeria’s fiscal system. The novelty of this work lies in the suggestions on diversification of the economy by reducing the share of the oil and gas sector and sequestering budget deficit by reducing military spending, as well as shifting budget tax revenue towards direct taxes. The results of the research demonstrate the democratic model of fiscal system in Algeria, oriented towards market economy.

Sign in / Sign up

Export Citation Format

Share Document