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Tax compliance can be affected by many factors such as magnitude of compliance cost, the extent of penalty, perceived fairness of the tax system, awareness level of taxpayers and perceptions of government spending. The purpose of the study is identifying factors that affect compliance of...
Persistent link: https://www.econbiz.de/10015245908
This paper examines ethical and behavioral aspects of taxpayers, the financial condition of citizens, tax fairness, taxpayer services, complexities in the tax regime, tax rates, penalties and enforcement, and tax amnesties and the black economy. Primary data were collected by conducting a survey...
Persistent link: https://www.econbiz.de/10015245909
The Revenue Effects of Uganda’s Tax Reforms, 1989 - 2008 focuses on the link between tax reforms and revenue mobilization. It explores the options available for policy-makers on revenue mobilization in Uganda and tackles fundamental policy questions about what measures could result into fast...
Persistent link: https://www.econbiz.de/10015255935
This paper explores the options available for policy-makers on revenue mobilization in Uganda and tackles fundamental policy questions about what measures could result into fast revenue growth for Uganda, focusing on the tax reforms and macroeconomic issues. The elasticity and buoyancy indexes...
Persistent link: https://www.econbiz.de/10015256784
In this paper, we examine the Taxation aspects of Fiat money and Bitcoins vis-a-vis Regulated Cryptocurrencies. We start off by briefly explaining the concept of cryptocurrencies (also referred to as cryptocoins in this paper). We then discuss the concept of Regulated and Sovereign Backed...
Persistent link: https://www.econbiz.de/10015257869
We investigate optimal taxation of lifetime income with and without an emigration option during old age. The government sets the rates of deferred taxation and of possibly reduced taxation of interest. If agents are immobile, the optimal policy consists in full deferral of income taxes on...
Persistent link: https://www.econbiz.de/10010278833
The problem of taxation, in a social system the trade-off Equity vs Efficiency. Is it possible a reconciliation?
Persistent link: https://www.econbiz.de/10015230359
Taxation, tax collection, tax enforcement, tax compliance, allocation of revenues to various ministries or departments and money supply into the economy are unified and integrated in the banking system. There will be no Direct and Indirect taxes, tax collection departments, tax tribunals and tax...
Persistent link: https://www.econbiz.de/10015232091
Ultimate tax reforms - All Direct and Indirect taxes accompanied by tax laws, accounting, auditing and tax returns, can be abolished if a new tax system called “TOP Tax system” is adopted and implemented by all nations.TOP Tax system will relieve 7 billion people of the world from the cobweb...
Persistent link: https://www.econbiz.de/10015232895
This study empirically investigates the determinants of aggregate federal personal income tax evasion in the U.S. using the most current IRS data available. In 2010, the IRS released a new series on personal income tax evasion data running through the year 2005. Using this new data, the present...
Persistent link: https://www.econbiz.de/10015239973