Estate Planning: Tax Planning For Income In Respect Of A Decedent,
2025
University of Mississippi
Estate Planning: Tax Planning For Income In Respect Of A Decedent, Ted D. Englebrecht, August Helmbright
Tax Adviser
No abstract provided.
Qualified Research Contributions Under The ’81 Act,
2025
University of Mississippi
Qualified Research Contributions Under The ’81 Act, Robert Feinschreiber
Tax Adviser
No abstract provided.
Assessing Willingness To Pay For Parking Fees Among Residents: Evidence From Malang City,
2025
Brawijaya University
Assessing Willingness To Pay For Parking Fees Among Residents: Evidence From Malang City, Damas Dwi Anggoro, Aleyda Farihatus Shofwah
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
This study aims to investigate the willingness to pay (WTP) for user charges imposed by the local government using an extended Theory of Planned Behavior (TPB). Viewing the local government as a service provider, the construct of perceived value is incorporated to determine behavioral intention toward user charges, marking a novel contribution of this study to the literature. Specifically, this study analyzes (1) the effect of each TPB construct—attitude toward the behavior, subjective norms, and perceived behavioral control (PBC)—on WTP, (2) the effect of perceived value on WTP, and (3) the indirect effect of perceived value on WTP mediated by …
Policy Strategy For Value-Added Tax Imposition On Social Commerce Transactions,
2025
Universitas Indonesia
Policy Strategy For Value-Added Tax Imposition On Social Commerce Transactions, Maria R.U.D. Tambunan, Siti Zaila Noor Afina
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
The burgeoning e-commerce sector offers a promising avenue for tax revenue. However, aligning its regulatory measures with continuous advancements presents challenges. The government has recently issued a regulation that separates commerce and social media functions within social commerce platforms. This study analyzes the determinants to consider in formulating a value-added tax (VAT) policy on economic activities conducted through social commerce platforms and the effective VAT collection strategy. A qualitative descriptive approach was employed, with in-depth interviews and a literature review as data collection techniques. The key finding highlights the importance of efficiently managing data for businesses operating in social commerce …
The Tax Adviser, Volume 14, Number 12, December 1983,
2025
University of Mississippi
The Tax Adviser, Volume 14, Number 12, December 1983, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends,
2025
University of Mississippi
Thumbtax,
2025
University of Mississippi
Washington Report: Major Efforts Of Tax Forms Subcommittee Recognized,
2025
University of Mississippi
Washington Report: Major Efforts Of Tax Forms Subcommittee Recognized, Kenneth F. Thomas, Edward S. Karl
Tax Adviser
No abstract provided.
Transfers Of Interests In Public Limited Partnerships And The Collapsible Partnership Rules: A Planning Pitfail,
2025
University of Mississippi
Transfers Of Interests In Public Limited Partnerships And The Collapsible Partnership Rules: A Planning Pitfail, Michael H. Hoeflich
Tax Adviser
No abstract provided.
Tax Clinic,
2025
University of Mississippi
Sale-Leaseback Of A Dwelling Unit And Sec. 280a,
2025
University of Mississippi
Sale-Leaseback Of A Dwelling Unit And Sec. 280a, Kenneth N. Orbach, Richard A. White
Tax Adviser
No abstract provided.
Estate Planning: Income In Respect Of A Decedent And Sales Transactions: New Developments Require Reassessment,
2025
University of Mississippi
Estate Planning: Income In Respect Of A Decedent And Sales Transactions: New Developments Require Reassessment, William N. Kulsrud
Tax Adviser
No abstract provided.
Controversies Surrounding The Self-Employment Tax,
2025
University of Mississippi
Controversies Surrounding The Self-Employment Tax, Kathy Mackin, Thomas M. Porcano
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 14, Number 11, November 1983,
2025
University of Mississippi
The Tax Adviser, Volume 14, Number 11, November 1983, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends,
2025
University of Mississippi
Thumbtax,
2025
University of Mississippi
Washington Report: Tax Division Testimony On Inventory Reform And Simplification,
2025
University of Mississippi
Washington Report: Tax Division Testimony On Inventory Reform And Simplification, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division. Tax Accounting Subcommittee
Tax Adviser
No abstract provided.
Employee Stock Ownership Trusts: An Update,
2025
University of Mississippi
Employee Stock Ownership Trusts: An Update, Paul Lieberman
Tax Adviser
No abstract provided.
Irs Viewpoint: Looking For A Needle In A Haystack—How The Irs Selects Returns For Audit,
2025
University of Mississippi
Irs Viewpoint: Looking For A Needle In A Haystack—How The Irs Selects Returns For Audit, John L. Wedick Jr.
Tax Adviser
No abstract provided.
Avoiding Civil Liability In Tax Practice,
2025
University of Mississippi
Avoiding Civil Liability In Tax Practice, Frank B. Puryear Jr.
Tax Adviser
No abstract provided.
