Advances in Taxation

Advances in Taxation

Hasseldine, John

Emerald Publishing Limited

10/2021

200

Dura

Inglês

9781800716742

15 a 20 dias

405

Descrição não disponível.
Chapter 1. Implicit Taxes in Imperfect Markets; Hannah Smith

Chapter 2. Announcing the Repatriation of Indefinitely Reinvested Earnings; Kimberly S. Krieg

Chapter 3. The Effect of Changes in the Value-Added Tax Rate on Tax Compliance Behaviour of Small Businesses In South Africa: A Field Experiment; Anculien Schoeman, Chris Evans, and Hanneke du Preez

Chapter 4. Impact of Governance Quality and Religiosity on Tax Evasion: Evidence From OECD Countries; Md. Harun Ur Rashid, Md. Sha Alam Buhayan, Md. Abdul Kaium Masud, and Adrian Sawyer

Chapter 5. The Effects of Emotion, Trust and Perception on Tax Compliance: Empirical Evidence from Vietnam; Vu Manh Hoai Nguyen, Van Thi Bich Nguyen, Dinh Nguyen-Cuu, Van Thi Thu Nguyen, Phuong Ly Ngoc, Thuy Thi Ngoc Ngo, and Binh Tran-Nam

Chapter 6. An Examination of the Factors That Impact Innocent Spouse Tax Relief Decisions in the U.S. Tax Court; W. Brian Dowis, Ted D. Englebrecht, and Mike Wiggins

Chapter 7. The Pedagogical Benefits of a Position Paper Assignment; Michael Killey and Stephanie Walton
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Taxation theory; Tax fairness; PRE/Permanently reinvested earnings; Tax collection; Economics; R&D; Business studies