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Full-Text Articles in Business

The Second Annual Blockchain Tax Conference On January 24, 2025: Overview Of Blockchain Technology And Why It Matters For Tax, Sviatlana Yakavets Sep 2025

The Second Annual Blockchain Tax Conference On January 24, 2025: Overview Of Blockchain Technology And Why It Matters For Tax, Sviatlana Yakavets

The Contemporary Tax Journal

No abstract provided.


The Second Annual Blockchain Tax Conference On January 24, 2025: Putting The Final 6045 Regulations And Form 1099-Da Into Practice, Raymond Clark Sep 2025

The Second Annual Blockchain Tax Conference On January 24, 2025: Putting The Final 6045 Regulations And Form 1099-Da Into Practice, Raymond Clark

The Contemporary Tax Journal

No abstract provided.


The Second Annual Blockchain Tax Conference On January 24, 2025: Ensuring Widespread Implementation Of The Crypto-Asset Reporting Framework (Carf), Jing Luo Sep 2025

The Second Annual Blockchain Tax Conference On January 24, 2025: Ensuring Widespread Implementation Of The Crypto-Asset Reporting Framework (Carf), Jing Luo

The Contemporary Tax Journal

No abstract provided.


Analisis Dampak Kebijakan Insentif Fiskal Terhadap Tingkat Komponen Dalam Negeri (Tkdn) Industri Manufaktur Di Indonesia, Muhammad Muhammad, Riyanto Riyanto Sep 2025

Analisis Dampak Kebijakan Insentif Fiskal Terhadap Tingkat Komponen Dalam Negeri (Tkdn) Industri Manufaktur Di Indonesia, Muhammad Muhammad, Riyanto Riyanto

Jurnal Kebijakan Ekonomi

Over the last decade, the manufacturing sector's contribution to Indonesia's economy has declined. In 2010, it was 29.10% of GDP, but by 2022, it had dropped to 19.14%. Employment in the sector also fell, from 14.91% of the workforce in 2010 to 13.80% in 2022. To reverse this trend, the government introduced a policy to boost the Domestic Component Level (DCL) in manufacturing. By offering fiscal incentives to industries meeting certain DCL targets, the government aims to drive economic growth and job creation. A study using BPS data from 2008-2019 shows that this policy raised DCL by 23.5%.


Assessing The Influence Of The Electronic Levy On Consumer Purchasing Behaviour In The Ghanaian E-Commerce Sector, Jefferson Sigfred Seyeram Bansa, David Asumadu - Boateng, Harry Adjetey Ashong, Rubby Aku Ameh Aug 2025

Assessing The Influence Of The Electronic Levy On Consumer Purchasing Behaviour In The Ghanaian E-Commerce Sector, Jefferson Sigfred Seyeram Bansa, David Asumadu - Boateng, Harry Adjetey Ashong, Rubby Aku Ameh

African Conference on Information Systems and Technology

This study examines the influence of Ghana’s Electronic Transfer Levy (E-Levy) on consumer purchasing behaviour within the country’s emerging e-commerce ecosystem. Using a qualitative phenomenological approach, data were collected through semi-structured interviews with 15 consumers in Accra and Kumasi to explore how the levy affected their trust in digital platforms, transaction patterns, and engagement with e-commerce. Thematic analysis revealed four major findings: reduced frequency of online purchases, strategic avoidance of mobile money and other taxed platforms, restructuring of transactions to minimize costs, and a growing mistrust of digital systems fueled by misinformation and lack of policy clarity. While some consumers …


The Tax Adviser, Volume 9, Number 12, December 1978, American Institute Of Certified Public Accountants Aug 2025

The Tax Adviser, Volume 9, Number 12, December 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended November 1978, American Institute Of Certified Public Accountants Aug 2025

Author Index, 12 Months Ended November 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Aug 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Spotlight, Robert F. Manning Aug 2025

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.


Analysis Of The Final Sec. 83 Regulations, Lorence L. Bravenec Aug 2025

Analysis Of The Final Sec. 83 Regulations, Lorence L. Bravenec

Tax Adviser

No abstract provided.


Tax Clinic, James E. Power Aug 2025

Tax Clinic, James E. Power

Tax Adviser

No abstract provided.


Puerto Rico Tollgate Tax On Dividends From A Sec. 936 Manufacturing Subsidiary, Donald J. Reid Aug 2025

Puerto Rico Tollgate Tax On Dividends From A Sec. 936 Manufacturing Subsidiary, Donald J. Reid

Tax Adviser

No abstract provided.


’78 Act-Capital Gains And Tax Preferences, Gerald W. Padwe Aug 2025

’78 Act-Capital Gains And Tax Preferences, Gerald W. Padwe

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 9, Number 11, November 1978, American Institute Of Certified Public Accountants Aug 2025

The Tax Adviser, Volume 9, Number 11, November 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended October 1978, American Institute Of Certified Public Accountants Aug 2025

Author Index, 12 Months Ended October 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended October 1978, American Institute Of Certified Public Accountants Aug 2025

Subject Index, 12 Months Ended October 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Aug 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Washington Report: Capital Gains Provisions Of The ’78 Bill - An Explanation, Kenneth F. Thomas, William R. Stromsem Aug 2025

Washington Report: Capital Gains Provisions Of The ’78 Bill - An Explanation, Kenneth F. Thomas, William R. Stromsem

Tax Adviser

No abstract provided.


Spotlight, Robert F. Manning Aug 2025

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.


Retirement Plans For Professional Corporations: Maximizing Benefits And Deductions, A. David Degann Aug 2025

Retirement Plans For Professional Corporations: Maximizing Benefits And Deductions, A. David Degann

Tax Adviser

No abstract provided.


Tax Clinic, Darwin Broenen Aug 2025

Tax Clinic, Darwin Broenen

Tax Adviser

No abstract provided.


Sec. 305 “Redemption Premium” Concept, Edward A. Morgan Aug 2025

Sec. 305 “Redemption Premium” Concept, Edward A. Morgan

Tax Adviser

No abstract provided.


Elective Nonqualified Cash Deferred Compensation Plans In Light Of Prop. Regs. Sec. 1.61-16, Lawrence M. Wolfish Aug 2025

Elective Nonqualified Cash Deferred Compensation Plans In Light Of Prop. Regs. Sec. 1.61-16, Lawrence M. Wolfish

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 9, Number 10, October 1978, American Institute Of Certified Public Accountants Aug 2025

The Tax Adviser, Volume 9, Number 10, October 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended September 1978, American Institute Of Certified Public Accountants Aug 2025

Author Index, 12 Months Ended September 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended September 1978, American Institute Of Certified Public Accountants Aug 2025

Subject Index, 12 Months Ended September 1978, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Aug 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Washington Report: In Good Form: Comments Of The Tax Forms Subcommittee, Kenneth F. Thomas, William R. Stromsem Aug 2025

Washington Report: In Good Form: Comments Of The Tax Forms Subcommittee, Kenneth F. Thomas, William R. Stromsem

Tax Adviser

No abstract provided.


Spotlight, Robert F. Manning Aug 2025

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.


Transfer Of Land With Unharvested Crops-An Analysis Of The Various Alternatives, Ricky Glenn Smith Aug 2025

Transfer Of Land With Unharvested Crops-An Analysis Of The Various Alternatives, Ricky Glenn Smith

Tax Adviser

No abstract provided.