Tindak pidana perpajakan yang merugikan keuangan negara atas penyalahgunaan transfer pricing untuk penghindaran pajak by KMS Herman, Bernadete Nurmawati, Dewi Iryani, Didik Suhariyanto

“…Tax avoidance merupakan suatau tindakan yang dilakukan wajib pajak dalam meminimalkan jumlah beban pajak secara legal. …”
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Benford Law and fraudulent financial statements of unlisted enterprises by Nguyễn Thị Thu Hiền, Đặng Anh Tuấn

“…The private sector plays a vital role in the economic growth of a country and contributes significantly to the state’s budget through tax revenue. However, many enterprises still engage in tax evasion and tax avoidance by manipulating financial statements. …”
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Capital on the moral continuum: the UK, Sweden, and the taxation of inherited wealth by Martin Eriksson, Asa Gunnarsson, Ann Mumford

“…FairTax 649439. …”
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DISADVANTAGES OF THE SYSTEM OF TAXATION OF SUBSOIL USE AND WAYS TO IMPROVE IT by S. Mamaev

“…The article discusses the main taxes payable by subsoil users today. This export customs duties on oil and gas and the tax on mineral extraction. …”
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Gloss on the judgment of the Supreme Administrative Court in Warsaw of 22 August 2023, III FSK 354/23 by Oskar Bednarczyk, Patrycja Szkudlarek

“…According to the court, the provisions apply to tax benefits obtained after July 15, 2016, regardless of the date of the action. …”
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TAXATION OF E-SPORTS IN DEVELOPING WORLD by Orçun Avcı

“…However, there are some problems with taxing e-sports in the world. It is seen that there is no clarity on how e-sports will be taxed. …”
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Why EU revenue matters: A case for an EU digital levy by Katerina Pantazatou

“…This Article draws upon and connects three different developments: the ‘internationalisation’ of tax law and EU tax law, specifically; the increasing digitalisation of the economy, and the European Union’s need for more revenue to deal with the financial consequences of the COVID-19 pandemic and other policy priorities. …”
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Legal measures to ensure fair distribution of income for sustainable development of Ukraine by S. S. Pyroha

“…The income tax rate should be determined by the direction of use of profits, and the rate of distributed profit on dividends should be equal to the personal income tax rates. …”
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Clustering Tingkat Risiko Klasifikasi Lapangan Usaha (KLU) Menggunakan Metode K-Means by Jessica Rahmawati Nugroho, Yoyon K Suprapto, Eko Setijadi

“…One of the factors that causes the tax gap is the level of taxpayer compliance. In order to minimising the risk of taxpayers non-compliance, Directorate General of Taxes (DGT) as a Tax Authorities need to supervising and inspecting taxpayers. …”
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Moderation and Mediation of Meaningful Work on Job Demands and Job Resources on Work Engagement by Aria Srihadiningrat, Hanif Mauludin

“… This research is important for tax employees in the public sector, who face high work demands in achieving state revenue targets. …”
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Taxpayer compliance improvement strategy motor vehicles by Margareta Diana Pangastuti

“…The most reliable local revenue sector is the tax sector, including motor vehicle tax. However, the facts on the ground show that the number of people who do not pay motor vehicle tax is still very high. …”
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Julien Pharo, Démocratie d’entreprise et fiscalité. Enjeux théoriques et pratiques de la mise en place d’une fiscalité incitative procédurale by Julien Pharo

“…This thesis, which is primarily concerned with economic theory, proposes to consider, from a pragmatist and institutionalist point of view, the possibility that tax incentives for companies might have the objective of democratising their organisation. …”
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Editorial by Daniel Halliday

“…The rationale (roughly) for such protection is that an inheritance tax could result in the demise of family businesses when there is insufficient liquidity to pay the tax. …”
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Call for Papers: Intergenerational Justice Prize 2020 by FRFG, IF (Foundation for the Rights of Future Generations, Intergenerational Foundation)

“…What percentage of the population is liable to these taxes? How are business assets handled? • How does inheritance tax relate to the welfare state? …”
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Assessing the Fiscal Burden of Overweight and Obesity in Japan through Application of a Public Economic Framework by Ataru Igarashi, Cillian Copeland, Nikos Kotsopoulos, Riku Ota, Silvia Capucci, Daisuke Adachi

“…**Objective:** This analysis assesses the fiscal consequences of overweight and obesity (OAO) in Japan by capturing obesity-attributable lost tax revenue and increased government transfers using a government perspective. …”
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Tariffs, transportation, and profits in cross-border e-commerce: A dual-channel supply chain decision-making strategy. by Yihang Guo, Xianle Wang, Zhongwei Yang, Kaimin Chen, Wei Weng

“…Based on the perspective of cross-border e-commerce dual-channel supply chain, this paper considers the impact of import tariff, transport heterogeneity and export tax rebate, compares and analyzes the performance difference between decentralized decision-making and centralized decision-making, and analyzes the impact of import tariff, export tax rebate and transport heterogeneity on cross-border e-commerce dual-channel pricing, demand and profit. …”
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Mixed Carbon Policies Based on Cooperation of Carbon Emission Reduction in Supply Chain by Yongwei Cheng, Dong Mu, Yi Zhang

“…This paper established cooperation decision model for a mixed carbon policy of carbon trading-carbon tax (environmental tax) in a two-stage S-M supply chain. …”
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Ekonomiczne i ekologiczne aspekty stosowania systemu znakowania paliw akcyzowych by Joanna Czarnocka, Urszula Zborowska

“…This article describes different aspects of tax exemption and fiscal relief for liquid fuels. …”
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Territorialidade rural e repartição do ICMS: o caso do Estado do Paraná by Luci Nychai, Felipe Polzin Druciak

“…The Brazilian territoriality policy is a strategy of vertical cooperation for the development of economically fragile spaces, and in turn adds sine qua non conditions to enjoy tax returns. In order to assess this premise, this article aimed to analyze in a comparative way the distribution of part of the 25% portion of the tax on operations related to the movement of goods and on services of interstate, intermunicipalitie and communication services (ICMS) Whether or not the municipality belongs to the rural territory. …”
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The Long-Run Behavior of Consumption and Wealth Dynamics in Complete Financial Market with Heterogeneous Investors by Darong Dai

“…Second, inefficacy of temporary taxation policies, which are chosen to be consumption tax and wealth tax, is confirmed in the current financial market.…”
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