Pengaruh tingkat return on assets dan ukuran perusahaan terhadap penghindaran pajak by Diamonalisa Diamonalisa

“…Dengan demikian hasil tersebut menunjukkan bahwa Ukuran Perusahaan yang berpengaruh positif dan signifikan terhadap Penghindaran Pajak yang diproksikan dengan Cash Effective Tax Rate (CETR). Hal ini berarti semakin besar perusahaan maka penghindaran pajak yang dilakukan perusahaan semakin tinggi.…”
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Property-Tax Reform: The Land-Value Tax as a Practical Alternative? by Thiess Büttner, Horst Zimmermann

“…However, they suggest that states implement precursions to prevent excessive taxation, such as setting a maximum tax rate.…”
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Factors Affecting the Dividend Policy of Companies: A Meta-analysis Approach by Yalda Hassani, Bagher Asgarnezhad Nouri, Ghasem zarei, Allahyar Beigi Firoozi

“…Various studies have been conducted that have introduced various factors affecting the dividend policy, such as capital structure, agency cost, accounting reporting, and the effective tax rate, but the results have been contradictory and scattered. …”
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Dividend Taxation: The Comparative Analysis with Emphasis on Slovenia and Croatia by Helena Blažić, Dženeta Bašagić

“…Particular attention is given to Slovenia and Croatia, which has just modified its system of separate tax rate for dividends. Now both countries have the dividend exemption method – the former a partial and the later a full method. …”
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MODELING THE ADDITIONAL TAXATION IMPACT ON THE FINANCIAL INSTRUMENTS PRICING by S. Kamalov

“…A mathematical model in which one of the factors influenced on a financial instrument price is the tax rate on financial transactions, - has proposed. …”
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DISADVANTAGES OF THE SYSTEM OF TAXATION OF SUBSOIL USE AND WAYS TO IMPROVE IT by S. Mamaev

“…In this regard, we consider it necessary to differentiate the mineral extraction tax rate and to abandon the fiscal role of customs duties.…”
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How Taxes and Budget Deficits Determine Domestic Product by Fritz Helmedag

“…Disposable private income depends on the effective budget deficit but not on the tax rate, although it affects the share of public goods in domestic product. …”
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Classical and Impulse Stochastic Control on the Optimization of Dividends with Residual Capital at Bankruptcy by Peimin Chen, Bo Li

“…In this paper, we consider the optimization problem of dividends for the terminal bankruptcy model, in which some money would be returned to shareholders at the state of terminal bankruptcy, while accounting for the tax rate and transaction cost for dividend payout. …”
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COMPUTER MODELING OF TAXATION by V. Lebedev, K. Lebedev, T. Tyupikova

“…The function of profit of the enterprise before the taxation, function of net profit, fiscal function, function of profitability and some other functions, the argument of which is the average tax rate, have been constructed. The constructed model adequately reflects the mechanisms that affect both the production activity of the economic system and the change in state income from taxation. …”
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Current Reform Proposals for the German Personal Income Tax Schedule: Relieve the Middle Class and High Earners, Burden High Incomes by Stefan Bach

“…Top tax rates reduce these losses, but the revenue potential from high earners is limited. …”
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ON THE PECULIARITIES OF INTERNATIONAL TAX RELATIONS AT PRESENT STAGE by N. A. Poponova, T. I. Minina

“…Approaches to international taxation in modern conditions are largely determined by changes in the financial transactions of transnational corporations and the tendency to move the tax base from high-tax-rate states to lower-tax ones, as well as by innovative changes that have increased the mobility of business. …”
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Classification of European Union Countries in the Context of Tax Burden: Cluster Analysis by Slezák, Jiří

“…The sample consists of 27 states of the European Union and the indicators used include direct taxes, indirect taxes, social contributions, taxes on consumption, on labor, on capital and implicit tax rate. In addition, the aim of the article is achieved through correlation and cluster analysis. …”
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Assessing the impact of personal income tax reforms on the income inequality dynamics in Russia in the 21st century by M. L. Dorofeev

“…Dismantling the progressive personal income tax rate did not lead to a significant increase in income inequality in Russia, but the problem of excessive property inequality persisted until the beginning of 2022. …”
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SUSTAINABILITY AND TAX INCENTIVES by Valentine Siagian, Nensy Dwi Putri Sinaga

“…It assesses sustainability through the Sustainability Growth Rate (SGR) and disclosures in the Environmental, Social, and Governance (ESG) domains, while tax incentives are measured by the Effective Tax Rate (ETR). A fixed-effects regression model controls firm-specific factors, revealing that a higher SGR significantly correlates with reduced tax liabilities. …”
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Game Analysis of Supply Chain Enterprises’ Choice of Carbon Emission Reduction Behavior under Environmental Regulation and Consumers’ Low Carbon Preference by Huanhuan Huo, Haiyan Liu, Xinzhong Bao, Wei Cui

“…Increasing the carbon tax rate, carbon emission trading price and the proportion of cost subsidies, as well as encouraging consumers to consume low-carbon products will help promote the realization of cooperative carbon emission reduction.…”
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HISTORICO-LEGAL AND SOCIOCULTURAL CAUSES AND THE IMPLICATIONS OF PEASANTS’ REVOLT AGAINST TAXATION IN IBADAN, WESTERN NIGERIA by Oyesola Animashaun

“…One of the avoidable problems was the ill-conceived increase in the tax rate of the peasants by the Government of Western Nigeria in a period of economic depression. …”
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TAX PLANNING AND THE TIMELINESS OF FINANCIAL REPORTING IN LISTED MANUFACTURING FIRMS IN NIGERIA by Ikponmwosa Michael Igbinovia, Amaka Nkiru Unamma

“…The result of the binary logistic (logit) regression analysis consisting of 224 firm-year observations revealed that at 5 % significance level, tax avoidance as measured by book tax difference and effective tax rate does not significantly influence the timeliness or otherwise of financial reporting in Nigeria manufacturing firms. …”
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Study of a System Dynamics Model of Wuhan Commodity Housing Price by Jingyi Guo, Junwu Wang, Denghui Liu, Shi Qiao, Han Wu

“…From the perspective of the developer loan interest rate, real estate tax rate, purchase restriction, and other policies, we show that the developer loan interest rate regulation policy has the strongest effect on guiding the change in commercial housing prices in Wuhan. …”
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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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Agent-Based Modeling of Harvest Decisions by Small Scale Forest Landowners in Maine, USA by Jessica E. Leahy, Erika Gorczyca Reeves, Kathleen P. Bell, Crista L. Straub, Jeremy S. Wilson

“…We present baseline simulation results and compare the effect of a social change (an increased tax rate) and a biophysical change (a pest outbreak resulting in increased tree mortality) on the system. …”
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