Automatic exchange of financial information from the perspective of tax fairness and transparency by Isnaini Isnaini, Joni Emirzon, Ridwan Ridwan

Subjects: “…transparency, tax, justice perspective, financial information…”
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Carbon-tax implementation in Indonesia: a social accounting matrix analysis by Luthfiana Rahma, Djoni Hartono, Sasmita Hastri Hastuti

Subjects: “…Carbon tax…”
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Human rights and taxation in the digital economy: data tax and the right to science by Jayson S. Lamchek

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«PROFESSIONAL BURNOUT» AND THE PREFERABLE COPING STRATEGIES AMONG TAX SERVICE EMPLOYEES by N. Voronina, A. Shirokova

“…The analysis of the results of empirical research of burnout level and preferable coping strategies among tax officers is presented. The features of burnout and its components manifestation, depending on the length of service of tax inspectors are considered. …”
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New Property Tax Models in Germany — Suitable Paths and Wrong Tracks by Gerhard Graf

“…The final statement refers to an alternative: the substitution of the traditional property tax with a share of the federal income tax and the sales tax for the communities. …”
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Perspectives of Legal Policy on Balancing the Discretionary Provisions of the Tax Code of Ukraine by A. A. Barikova

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Carbon Tax, Subsidy, and Emission Reduction: Analysis Based on DSGE Model by Haoran Li, Wei Peng

“…The results show that both carbon tax and carbon emission reduction subsidy policies can help to reduce carbon emissions and to improve environment quality. …”
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Evaluation of Crypto Assets in terms of Digital Legacy Dimension and Inheritance Tax by Burçin Bozdoğanoğlu

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Application of Optimized Support Vector Machine Model in Tax Forecasting System by Yu Xin

“…Tax forecast has an important impact on financial budget and tax plan. …”
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New Environmental Protection Taxes in China from the Perspective of Environmental Economics by Qianyang Tu, Ying Wang

“…China enacted new Environmental Protection Tax Law in 2018 and abolished the old system of pollution discharge fees. …”
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Analysis of Income Attribution of Consumption Tax in China’s Central and Local Government by Yanguo Han, Wenchao Zhao, Haixia Hao, Xianfeng Zhang, Jingjing Zhou

“…After the policy to replace the business tax with a value-added tax was launched, local finance has encountered greater difficulties. …”
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Money Laundering Practices and Singapore’s Steps Against Indonesian Tax Amnesty by Septyanto Galan Prakoso, Royce Kharisma Agung Wibowo, Nadia Dian Ardita, Ferdian Ahya Al Putra, Retnaningtyas Puspitasari

“…The question is why Singapore tried to mute and undermine Indonesian tax amnesty? The purpose of this paper is to find the causes of the problem. …”
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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

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Money Laundering Practices and Singapore’s Steps Against Indonesian Tax Amnesty by Septyanto Galan Prakoso, Royce Kharisma Agung Wibowo, Nadia Dian Ardita, Ferdian Ahya Al Putra, Retnaningtyas Puspitasari

“…The question is why Singapore tried to mute and undermine Indonesian tax amnesty? The purpose of this paper is to find the causes of the problem. …”
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Husserl’s Phenomenology: A Study On The Construction Of The Meaning Of Tax, Zakat And Tithe by 'Ilya Azmala, Iwan Triyuwono, Ali Djamhuri

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Tax Audit in Turkiye: Simulation and Estimations Based on Kernel and Weight Functions by Mehmet Niyazi Çankaya, Murat Aydın

“…These results show that different taxpayer populations require the targeted audit strategies and highlight the importance of the statistical models with corresponding estimation method to better understand complex distributions and improve tax audit processes.…”
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Redistribution of Taxes and Benefits in Mexico: Evaluation of the 2014 Fiscal Reform on Households by Luis Huesca, Arturo Robles Valencia, Abdelkrim Araar

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Analysis of the Effect of Reduced Corporate Income Tax Implementation on Employment in Turkey by Elyasa Aksoy

Subjects: “…reduced corporate income tax…”
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The role of subnational tax capacity: A path toward regional integration by César Vega Zárate, Leticia Murcia López

“…The tax capacity exercised by subnational governments in a country is fundamental in shaping the tax and economic system, especially when there is a coordination of interests, such as in the Pacific Alliance. …”
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Blockchain-Based Value-Added Tax System: A Systematic Review by Vahideh Ghanooni Shishavan, Shaban Elahi, Sadegh Dorri Nogoorani, Ali Yazdian Varjani

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