آشنایی با موضوع
مالیات بر حسب تعریف سازمان همکاری و توسعه اقتصادی (OECD) پرداختی است الزامی و بلاعوض. مالیات ممکن است به شخص، موسسه، دارایی و غیره تعلق گیرد. به مثابه یک نوع هزینه اجتماعی است که آحاد یک ملت در راستای بهره‌وری از امکانات و منابع یک کشور موظفند آنرا پرداخت نمایند تا توانائی‌های جایگزینی این امکانات و منابع فراهم شود. مالیات در واقع انتقال بخشی از درآمدهای جامعه به دولت و یا بخشی از سود فعالیت‌های اقتصادی است که نصیب دولت می‌گردد زیرا ابزار و امکانات دست یابی به درآمد و سودها را دولت فراهم ساخته‌است. دولتها برای جبران هزینه‌های خدماتی که به شهروندان انجام می‌دهند. از طریق وضع مالیاتی اقدام می‌نمایند والبته هدف از وضع مالیاتی برای اغلب کشورها جبران هزینه نیست زیرا از طریق مالیات نقدینگی دچار تغییرات می شودکه بعد از جبران هزینه مهمترین عامل وضع مالیاتی می‌باشد.
در این صفحه، تعداد 197 مقاله انگلیسی از ژورنال ها و مجلات معتبر پایگاه ساینس دایرکت (ScienceDirect) درباره موضوع مالیات آرشیو شده است که شما می توانید مقالات مورد نظر خود را بر اساس سال انتشار، موضوع مقاله، وضعیت ترجمه و تعداد صفحات، انتخاب نموده و دانلود فرمایید.
در صورتی که مقاله لاتین مورد نظر شما تا کنون به زبان فارسی ترجمه نشده باشد، واحد ترجمه پایگاه ISI Articles با همکاری تنی چند از اساتید و مترجمان با سابقه، آمادگی دارد آن را در اسرع وقت و با کیفیت مطلوب برای شما ترجمه نماید.
در صورتی که مقاله لاتین مورد نظر شما تا کنون به زبان فارسی ترجمه نشده باشد، واحد ترجمه پایگاه ISI Articles با همکاری تنی چند از اساتید و مترجمان با سابقه، آمادگی دارد آن را در اسرع وقت و با کیفیت مطلوب برای شما ترجمه نماید.
Intention to pay taxes or to avoid them: The impact of social value orientation
Foreign investors' interests and corporate tax avoidance: Evidence from an emerging economy
A study on overseas oil and gas investment to avoid the risk of the changes in tax policies: A case in China
Competition in emissions standards and capital taxes with local pollution
Income redistribution and public goods provision under tax competition
The effect of tax position and personal norms: An analysis of taxpayer compliance decisions using paper and software
Poverty and distributional effects of a carbon tax in Mexico
Evaluation of the alternative effects of the indium resource tax on tariffs: An endogenous perspective
Quasi-experimental evidence on tobacco tax regressivity
Tax avoidance and cost of debt: The case for loan-specific risk mitigation and public debt financing
The effect of governmental policies of carbon taxes and energy-saving subsidies on enterprise decisions in a two-echelon supply chain
Determining the optimal carbon tax rate based on data envelopment analysis
The effects of collecting income taxes on Social Security benefits
Personal income tax reforms: A genetic algorithm approach
Environmental food taxes and inequalities: Simulation of a meat tax in Sweden
Do firms that pay less company tax create more jobs?
Objectives of governments in tax competition: Role of capital supply elasticity
Emissions tax in Iran: Incorporating pollution disutility in a welfare analysis
Territorial tax system reform and multinationals' foreign cash holdings: New evidence from Japan
Optimal coverage of an emission tax in the presence of monitoring, reporting, and verification costs
Low-carbon product selection with carbon tax and competition: Effects of the power structure
Effects of carbon and environmental tax on power mix planning - A case study of Hebei Province, China
Cigarette tax rates, behavioral disengagement, and quit ratios among daily smokers
Corporate taxes and vertical tax externalities: Evidence from narrative federal tax shocks
Taxes, informality and income shifting: Evidence from a recent Pakistani tax reform
The relationship between cigarette taxes and child maltreatment
Tax compliance and fiscal externalities: Evidence from U.S. diesel taxation
Breaking the norms: When is evading inheritance taxes socially acceptable?
Corporate tax incentives and capital structure: New evidence from UK firm-level tax returns
Does the debt tax shield distort ownership efficiency?
The Short-Term Impacts of the Philadelphia Beverage Tax on Beverage Consumption
Does tax avoidance behavior affect bank loan contracts for Chinese listed firms?
Do lower taxes reduce informality? Evidence from Brazil
The impact of dividend imputation on corporate tax avoidance: The case of shareholder value
Should euro area countries cut taxes on labour or capital in order to boost their growth?
Tax haven networks and the role of the Big 4 accountancy firms
Tax efficiency, seigniorage and Central Bank Conservativeness
Interaction effect of tax evasion and legal system inefficiency on firms' financial constraints
Female market work, tax regimes, and the rise of the service sector
Predicting tax avoidance by means of social network analytics
The burden of attention: CEO publicity and tax avoidance
Does index addition affect corporate tax avoidance?
Insider ownership and dividend policy in an imputation tax environment
Changes in corporate effective tax rates over the past 25 years
Viewpoint: Can U.S. local soda taxes continue to spread?
Sustainability of coalitional equilibria within repeated tax competition
Can we decentralize transport taxes and infrastructure supply?
Perception on justice, trust and tax compliance behavior in Malaysia
The elasticity of taxable income in the presence of deduction possibilities
To tax or not to tax? When does it matter for informality?
The backfiring effect of auditing on tax compliance
An examination of the political salience of corporate tax avoidance: A case study of the Tax Justice Network
Firm-level determinants of tax evasion in transition economies
Undermining government tax policies: Common legal strategies employed by the tobacco industry in response to tobacco tax increases
What Factors Drive Inequalities in Carbon Tax Incidence? Decomposing Socioeconomic Inequalities in Carbon Tax Incidence in Ireland
The response of deferred executive compensation to changes in tax rates
What tax experts in former socialist countries think about tax policy: The cases of Slovenia, Croatia and Bosnia and Herzegovina
Do high vs. low purchasers respond differently to a nonessential energy-dense food tax? Two-year evaluation of Mexico's 8% nonessential food tax
Estimation of impact of the changes made to the tax legislation to the tax receipts through fuzzy numbers
Multinationals' tax evasion: A financial and governance perspective
Book-tax conformity and earnings management in response to tax rate cuts
Tax bargains in unlikely places: The politics of Zambian mining taxes
Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector
Tax-deferred saving accounts: Heterogeneity and policy reforms