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An Evaluation Of Churchill Downs’ Tax Increment Financing District, Thomas E. Lambert 2021 University of Louisville

An Evaluation Of Churchill Downs’ Tax Increment Financing District, Thomas E. Lambert

Faculty Scholarship

No abstract provided.


Making Money From Cryptocurrency? The Taxman May Call On You, Hern Kuan LIU, Vincent OOI 2021 Singapore Management University

Making Money From Cryptocurrency? The Taxman May Call On You, Hern Kuan Liu, Vincent Ooi

Research Collection School Of Law

Miners, forgers, hobbyists, traders – different rules apply. Just don’t assume crypto investment is somehow immune to taxation.


Wayfair Sales Tax Nexus: An Illustrative Case Study Of Data Analytics And Data Visualization In An Introductory Tax Course, David Horn, Jacob Enger 2021 Metropolitan State University

Wayfair Sales Tax Nexus: An Illustrative Case Study Of Data Analytics And Data Visualization In An Introductory Tax Course, David Horn, Jacob Enger

The North American Accounting Studies

Data analytics and data visualization technologies are changing the skills needed for future tax accountants. Higher education accrediting bodies have recognized the need for incorporating data analytics and emerging technologies into the curriculum of business schools and accounting programs to meet these changing needs. This paper presents a case study developed to accommodate the need for accounting faculty to incorporate data analytics and data visualization technology into an undergraduate tax course. The case study focuses on the impact of the sales tax economic nexus standards established by the U.S. Supreme Court in South Dakota v. Wayfair, Inc. Students must ...


Evaluation Study Of The Implementation Of Flexible Working Arrangement In Public Sector Organization During Covid-19 Pandemic, krismiyati Tasrin, Agus Wahyuadianto, Pratiwi Pratiwi, Masrully Masrully 2021 Universitas Indonesia

Evaluation Study Of The Implementation Of Flexible Working Arrangement In Public Sector Organization During Covid-19 Pandemic, Krismiyati Tasrin, Agus Wahyuadianto, Pratiwi Pratiwi, Masrully Masrully

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The studies of Flexible Working Arrangement (FWA) have increased significantly in 2020. However, most studies are focused on the benefits and risks of FWA in general or particular jobs. The model of FWA implementation in different characteristics of jobs to improve performances are still insufficiently researched. Using a case study with qualitative and quasi-statistic data, this study investigates the Indonesian public sector in implementing FWA policy. Investigating Indonesia allows the researchers to describe how FWA in a mandated leading training institute promotes performances in different types of jobs. This study finds that each department endured unique circumstances. The Research Department ...


Miracle 14: Transparency In Indonesia’S State-Owned Enterprises, Muhammad Yasin, Harsanto Nursadi 2021 Universitas Indonesia

Miracle 14: Transparency In Indonesia’S State-Owned Enterprises, Muhammad Yasin, Harsanto Nursadi

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

In administrative science and administrative law, public information disclosure has universally recognized as important partway to good governance. There is an explosive recognition of the world to freedom of information act. Freedom of information or right to information is a inseparable part of transparency principle in governance. Enacting freedom of information act is an effort not only to make government better, but also to create trust among government, the business, and citizens. Indonesia has enacted Act Number 14/2008 (FOI Act) and run into force in 2010, which contains 14 obligations to State-Owned Enterprises (SOE’s). This paper will focus ...


The State Of Ohio’S Auditors, The Enumeration Of Population And The Project Of Eugenics, Moe Faroukh 2021 Ivey Business School at Western University

The State Of Ohio’S Auditors, The Enumeration Of Population And The Project Of Eugenics, Moe Faroukh

Undergraduate Student Research Internships Conference

This research focuses on how state auditors and superintendents in the State of Ohio participated in the Enumeration process between 1800 and the late 1900s. It focuses around the unexpected nature of auditors carrying out this work. Normally, auditors would review financial statements not count people in such questionable circumstances. The project is essentially trying to piece together from fragmentary historical documents to understand as much as possible why and how these activities were carried out and the role of auditor’s in these processes.


Effects Of A Tax Reform In The Dominican Republic (Dr) During A Pandemic, Sofia Moquete 2021 Syracuse University

Effects Of A Tax Reform In The Dominican Republic (Dr) During A Pandemic, Sofia Moquete

English Language Institute

The COVID-19 pandemic and the change of government produced negative effects in the DR. However the possibility of a tax reform during these times triggers future economic and social instability.


The Influence Of The Ceo Popularity On Performance Of Banking Companies At The Earlier Stages Of Covid-19, Dian Kusuma Wardhani, Wiwik Supratiwi 2021 Airlangga University

The Influence Of The Ceo Popularity On Performance Of Banking Companies At The Earlier Stages Of Covid-19, Dian Kusuma Wardhani, Wiwik Supratiwi

Jurnal Akuntansi dan Keuangan Indonesia

This study aims to obtain empirical evidence about the influence of CEO popularity on banking performance at the earlier stages of the COVID-19 pandemic in Indonesia. The CEO popularity significantly improve based on their achievements in the public mass media. The study sample consisted of 108 banking companies listed on the Indonesia Stock Exchange in Q1 - Q3 2020. Panel data regression with a common influence model approach was used for analysis, while the company performance was measured using Tobin's Q. The result showed that CEO popularity in the banking sector positively affects company performance. Therefore, hiring popular CEO helps ...


The Impact Of Key Audit Matters Disclosure On Communicative Value Of The Auditor’S Report: A Systematic Literature Review, Budhi Setiya Yoga, Agung Dinarjito 2021 Center for Finance Professions Supervisory

The Impact Of Key Audit Matters Disclosure On Communicative Value Of The Auditor’S Report: A Systematic Literature Review, Budhi Setiya Yoga, Agung Dinarjito

Jurnal Akuntansi dan Keuangan Indonesia

This research aims to discuss whether the disclosure of key audit matters (KAM) increases the communicative value of the auditor’s report. It also examines factors that need to be considered related to KAM disclosure. It is carried out in connection with the issuance of the Exposure Draft of Indonesia Audit Standard (AS) 701 on ”Pengomunikasian Hal Audit Utama dalam Laporan Auditor Independen” which was adopted from the International Standard on Auditing 701. In Indonesia, no research was found yet related to this topic. By conducting a systematic literature review of the latest articles from 2012 to 2021, this study ...


Regulations For The Circulating Library, American Institute of Certified Public Accountants. Library 2021 University of Mississippi

Regulations For The Circulating Library, American Institute Of Certified Public Accountants. Library

Guides, Handbooks and Manuals

No abstract provided.


European Union Food Law Update, Emilie Majster 2021 European Sugar Association, Brussels

European Union Food Law Update, Emilie Majster

Journal of Food Law & Policy

Nutrition is increasingly important in both the European Union (EU) and in global food-related policy making. Governments, which up until recently have focused on regulating food products based on a food safety perspective, are now turning to regulate from a nutritional aspect.


The Digital Banking Profitability Challenges: Are They Different Between Conventional And Islamic Banks?, Patria Yunita 2021 Islamic Banking Study Program, Sekolah Tinggi Ekonomi Perbankan Islam Mr. Sjafruddin Prawiranegara

The Digital Banking Profitability Challenges: Are They Different Between Conventional And Islamic Banks?, Patria Yunita

Jurnal Akuntansi dan Keuangan Indonesia

This study aims to analyze the digital banking industry in uncertain global financial conditions. This analysis used binary logistic regression models, to predict the Indonesia commercial digital banking profitability performances in new normal life based on the analysis of digital banking performances in the second wave of global financial crisis 2017. The probability of bank profitability improvement as dependent variable. The Liquidity Risk, Bank Size, Bank Portfolio Risk, and E-Money transactions as independent variables. Fintech and Bank Type are used as control variables. The analysis period is 2015-2019, based on the time when the rapid progress of digital banking technology ...


Do Sharia And Non-Sharia Listing Securities Investors Respond Differently To Tax Avoidance?, Puspita Ghaniy Anggraini, Putri Werdina Ciptaning Ayu, Arfah Habib Saragih, Muhammad Try Dharsana 2021 Universitas Gadjah Mada

Do Sharia And Non-Sharia Listing Securities Investors Respond Differently To Tax Avoidance?, Puspita Ghaniy Anggraini, Putri Werdina Ciptaning Ayu, Arfah Habib Saragih, Muhammad Try Dharsana

Jurnal Akuntansi dan Keuangan Indonesia

This study empirically tests the behavior of Sharia and non-Sharia securities investors towards corporate tax avoidance. If Sharia securities investors make investment decisions considering Sharia principles, corporate tax avoidance should be viewed as a bad practice which is contradictory to Sharia principles and it is intolerable for this type of investors. Using companies from the financial industry for the period of 2007-2018, the final sample comprises 378 observations for Sharia securities and 167 observations for non-Sharia securities. This secondary data research is conducted by applying moderated regression analysis to test the hypothesis. This study finds that the market responses regarding ...


Letter To Firms And Practitioners Re: Questionnaire Covering The Field Administration Of The Internal Revenue Service, American Institute of Accountants. Committee on Federal Taxation. Subcommittee on tax Administration 2021 University of Mississippi

Letter To Firms And Practitioners Re: Questionnaire Covering The Field Administration Of The Internal Revenue Service, American Institute Of Accountants. Committee On Federal Taxation. Subcommittee On Tax Administration

Guides, Handbooks and Manuals

No abstract provided.


Percepción En Los Hogares Bogotanos Del Impacto Del Tlc Con Ee. Uu. Sobre El Precio Y La Disponibilidad De Los Productos Agrícolas La Canasta Básica Familiar, Vanesa Otalora Cajamarca, Andres Felipe Medina Rincón 2021 Universidad de La Salle, Bogotá

Percepción En Los Hogares Bogotanos Del Impacto Del Tlc Con Ee. Uu. Sobre El Precio Y La Disponibilidad De Los Productos Agrícolas La Canasta Básica Familiar, Vanesa Otalora Cajamarca, Andres Felipe Medina Rincón

Negocios y Relaciones Internacionales

El presente trabajo de investigación se enfoca en el estudio de los factores microeconómicos de la firma del Tratado de Libre Comercio con Estados Unidos; de forma puntual, la influencia de este acuerdo en la percepción de disponibilidad de productos de la canasta básica familiar y sus precios. En este sentido, el objetivo de esta investigación es: analizar la percepción en los hogares bogotanos acerca del impacto del Tratado de Libre Comercio con EE. UU. con base en el precio y la disponibilidad de los productos de la canasta básica familiar. Para dar respuesta a este objetivo se utilizará una ...


Accommodating Decision-Makers Needs & Preferences In An Oil And Gas State-Owned Enterprise By Ssm Based Action Research, Hanto Yananto, Utomo Sarjono Putro, Yos Sunitiyoso 2021 Universitas Indonesia

Accommodating Decision-Makers Needs & Preferences In An Oil And Gas State-Owned Enterprise By Ssm Based Action Research, Hanto Yananto, Utomo Sarjono Putro, Yos Sunitiyoso

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The Covid-19 Pandemic has shifted the behaviour of decision-makers in all business processes. This situation has accelerated the process of digitizing all information, information technology, and business processes. As a subsidiary of an Oil and Gas State-Owned Enterprise in Indonesia, The SHU also has a similar SOE's bureaucracy for the approval process in business development. What factors were considered, and how did the interaction and interrelation within those factors influence the decision-making is the main question in this research. This research aims at developing the decision-making system by accommodating the decision-maker's needs and preferences. Action research based on ...


Base Erosion And Profit Shifting In Continental Africa And Beyond, Nathan Olsen 2021 Union College - Schenectady, NY

Base Erosion And Profit Shifting In Continental Africa And Beyond, Nathan Olsen

Honors Theses

Base erosion and profit shifting has become the latest burden on countries’ tax revenue collection agencies the world over. Recent studies have found how it occurs in the both the developed and developing world, but these same studies haven’t answered the question of why in the developing world. This thesis tries to answer that question concerning Africa, which is a continent full of developing nations. Using Base Erosion, Profit Shifting, and Developing Countries (Crivelli et. al, 2015) which outlines how the international economy is interconnected through a tax base spillover estimation, this paper turns its attention towards the developing ...


What Do Americans Think About Federal Tax Options To Support Transportation? Results From Year Twelve Of A National Survey, Asha Weinstein Agrawal, Hilary Nixon 2021 San Jose State University

What Do Americans Think About Federal Tax Options To Support Transportation? Results From Year Twelve Of A National Survey, Asha Weinstein Agrawal, Hilary Nixon

Mineta Transportation Institute Publications

This report summarizes the results from the twelfth year of a national public opinion survey asking U.S. adults questions related to their views on federal transportation taxes. A nationally-representative sample of 2,516 respondents completed the online survey from February 5 to 23, 2021.

The questions test public opinions about raising the federal gas tax rate, replacing the federal gas tax with a new mileage fee, and imposing a mileage fee just on commercial travel. In addition to asking directly about support for these tax options, the survey collected data on respondents’ views on the quality of their local ...


Firm-Level Analysis Of The Tax Cuts And Jobs Act On Capital Expenditures, Mason Westphal 2021 University of Arkansas, Fayetteville

Firm-Level Analysis Of The Tax Cuts And Jobs Act On Capital Expenditures, Mason Westphal

Accounting Undergraduate Honors Theses

This study investigates the firm-level consequences to capital expenditure levels from the passing of the Tax Cuts and Jobs Act of 2017 (TCJA). It theorized that favorable tax provisions in the TCJA would cause firms to increase their levels of capital expenditures. To test this hypothesis, the study analyzed the capital expenditure levels of public firms from 1986-2019 controlling for factors such as national gross domestic product (GDP) growth and used a dummy variable of reporting periods after 2018 to represent the effects of the TCJA. In contrast to the original hypothesis, the results demonstrate that the TCJA had a ...


Taxes And The Incentive To Work Under Flat And Progressive Tax Systems In Slovakia, Orkhan Nadirov, Bruce Dehning, Drahomira Pavelkova 2021 ADA University, Azerbaijan

Taxes And The Incentive To Work Under Flat And Progressive Tax Systems In Slovakia, Orkhan Nadirov, Bruce Dehning, Drahomira Pavelkova

Accounting Faculty Articles and Research

This study examines the impact of taxes on the incentive to work under flat and progressive tax systems. Of particular interest are the changes from progressive-to-flat and flat-to-progressive tax conditions. To measure the impact of taxes on the incentive to work under both scenarios, we relate hours worked with the effective marginal tax rates. Using national accounts data and the Prescott’s (2004) labor market model, Slovakian work hours were examined at points in time around the adoption of a flat tax system in 2004 and a progressive tax system in 2013. In Slovakia, there was a transition from a ...


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