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Full-Text Articles in Taxation

Tourism Taxes In Italy: A Sustainable Perspective, Lucia Rotaris, Marta Carrozzo Sep 2019

Tourism Taxes In Italy: A Sustainable Perspective, Lucia Rotaris, Marta Carrozzo

Journal of Global Business Insights

In Italy, a tourism tax was introduced in 2011, since then it has been adopted in most of the Italian provincial capitals and tourist cities. This tax can mitigate the negative externalities caused by tourists; however, it should be carefully planned both in terms of the amount of money to be levied and in terms of the uses to be financed with the tax revenues, it could, otherwise, negatively impact the tourism sector, decreasing—rather than increasing— the social welfare. The aim of this paper is to assess the acceptability of such a tax and to examine how the tax should …


Evaluating Policy Approaches Towards Undeclared Work: Some Lessons From Fyr Of Macedonia, Colin C. Williams Oct 2018

Evaluating Policy Approaches Towards Undeclared Work: Some Lessons From Fyr Of Macedonia, Colin C. Williams

Colin C Williams

To tackle undeclared work, the conventional rational economic actor approach
uses deterrents to ensure that the costs of engaging in undeclared work outweigh
the benefits. Recent years have seen the emergence of a social actor approach
which focuses upon improving tax morale. To analyse the association between
participation in undeclared work and these policy approaches, 2,014 face-toface
interviews, conducted in FYROM in 2015, are reported. Logistic regression
analysis reveals no association between participation in undeclared work and the
perceived level of penalties and risk of detection, but there is an association with
the level of tax morale. The paper concludes …


E-Government Application: The Challenges In Malaysia, Saliza Abdul Aziz Nov 2012

E-Government Application: The Challenges In Malaysia, Saliza Abdul Aziz

saliza abdul aziz

The changing trend to electronic device instead of manual filing system could enhance the collection of revenue and expedite the process. In fact it could help in reducing the burden and time of routine task i.e. checking and processing. However the acceptance level yet to be concern in certain area in government applications particularly in Malaysia. The idea of moving towards e-government in Malaysia as an alternative of the existing manual system started with the vision to be achieved in year 2020 in becoming a fully developed country. In rationalizing the vision, the Malaysian Government since then continuously spends a …


Edp Engagement: Systems Planning And General Design, American Institute Of Certified Public Accountants. Mas Technical And Industry Consulting Practices Subcommittee Jan 1982

Edp Engagement: Systems Planning And General Design, American Institute Of Certified Public Accountants. Mas Technical And Industry Consulting Practices Subcommittee

AICPA Committees

No abstract provided.


When Companies Manage The Right Problem, Marvin R. Weisbord Jan 1970

When Companies Manage The Right Problem, Marvin R. Weisbord

Haskins and Sells Publications

No abstract provided.