Open Access. Powered by Scholars. Published by Universities.®

Business Commons™

Open Access. Powered by Scholars. Published by Universities.®

Taxation

Institution
Keyword
Publication Year
Publication
Publication Type
File Type

Articles 1711 - 1740 of 17230

Full-Text Articles in Business

Thumbtax, Robert F. Manning Jun 2025

Thumbtax, Robert F. Manning

Tax Adviser

No abstract provided.


Washington Report: Tax Division Urges Repeal Of Generation-Skipping Transfer Tax, Kenneth F. Thomas, Robert E. Clayton, American Institute Of Certified Public Accountants. Tax Division Jun 2025

Washington Report: Tax Division Urges Repeal Of Generation-Skipping Transfer Tax, Kenneth F. Thomas, Robert E. Clayton, American Institute Of Certified Public Accountants. Tax Division

Tax Adviser

No abstract provided.


Tax Clinic, William T. Diss Jun 2025

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.


Coping With The Sec. 956 Investment In U.S. Property Rules, Sandra S. Kramer Jun 2025

Coping With The Sec. 956 Investment In U.S. Property Rules, Sandra S. Kramer

Tax Adviser

No abstract provided.


Estate Planning: Tax Planning For Income In Respect Of A Decedent, Ted D. Englebrecht, August Helmbright Jun 2025

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, Robert Feinschreiber Jun 2025

Qualified Research Contributions Under The ’81 Act, Robert Feinschreiber

Tax Adviser

No abstract provided.


Policy Strategy For Value-Added Tax Imposition On Social Commerce Transactions, Maria R.U.D. Tambunan, Siti Zaila Noor Afina May 2025

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 …


Assessing Willingness To Pay For Parking Fees Among Residents: Evidence From Malang City, Damas Dwi Anggoro, Aleyda Farihatus Shofwah May 2025

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 …


The Tax Adviser, Volume 14, Number 12, December 1983, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 14, Number 12, December 1983, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Lynne E. Faigen May 2025

Thumbtax, Lynne E. Faigen

Tax Adviser

No abstract provided.


Washington Report: Major Efforts Of Tax Forms Subcommittee Recognized, Kenneth F. Thomas, Edward S. Karl May 2025

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, Michael H. Hoeflich May 2025

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, Henry J. Ferrero May 2025

Tax Clinic, Henry J. Ferrero

Tax Adviser

No abstract provided.


Sale-Leaseback Of A Dwelling Unit And Sec. 280a, Kenneth N. Orbach, Richard A. White May 2025

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, William N. Kulsrud May 2025

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, Kathy Mackin, Thomas M. Porcano May 2025

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, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 14, Number 11, November 1983, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Lynne E. Faigen May 2025

Thumbtax, Lynne E. Faigen

Tax Adviser

No abstract provided.


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 May 2025

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, Paul Lieberman May 2025

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, John L. Wedick Jr. May 2025

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, Frank B. Puryear Jr. May 2025

Avoiding Civil Liability In Tax Practice, Frank B. Puryear Jr.

Tax Adviser

No abstract provided.


Tax Clinic, Roy B. Harrill May 2025

Tax Clinic, Roy B. Harrill

Tax Adviser

No abstract provided.


Recapture Of The Itc And The “Mere Change In The Form Of Conducting A Trade Or Business” Exception, Sandra S. Kramer, John L. Kramer May 2025

Recapture Of The Itc And The “Mere Change In The Form Of Conducting A Trade Or Business” Exception, Sandra S. Kramer, John L. Kramer

Tax Adviser

No abstract provided.


Income From Early Withdrawal Penalties—An Analysis Of Rev. Rul. 83-60, John S. Kusenberger, Robert T. Mccahill May 2025

Income From Early Withdrawal Penalties—An Analysis Of Rev. Rul. 83-60, John S. Kusenberger, Robert T. Mccahill

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 14, Number 10, October 1983, American Institute Of Certified Public Accountants May 2025

The Tax Adviser, Volume 14, Number 10, October 1983, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Lynne E. Faigen May 2025

Thumbtax, Lynne E. Faigen

Tax Adviser

No abstract provided.