Electronic platform operators as participants of tax relations in the digital era (the case of professional income tax) by O. I. Lyutova

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CROSS-CHECKING OF INCOME TAX RETURNS WITH WORTH ACCRETION: SERBIA’S LEGISLATION IN THE COMPARATIVE LAW CONTEXT by Dejan Popović

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THE ROLE OF INCOME TAX SYSTEM STRUCTURE IN TAX NON-COMPLIANCE BEHAVIOUR AMONG SMEs IN YEMEN by Lutfi Hassen Al-Ttaffi, Hijattulah Abdul-Jabbar, Saeed Awadh Bin-Nashwan

“…Thus, this paper aims to enhance an understanding of tax non-compliance behaviour by investigating the effect of the income tax system structure on Yemeni taxpayers’ behaviour. …”
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Tax administration, trust in tax authorities, and personal income tax compliance: Evidence from Nigeria by Tajudeen John Ayoola, Odunayo Olamide Olaniyi, Peace Ebunoluwa Kolawole, Olateju Dolapo Aregbesola, Olatunde Wright

“…Trust in tax authorities significantly influences personal income tax compliance (β = 0.183, t-value = 3.650, and p-value = 0.000). …”
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Portfolio Substitution and the Revenue Cost of the Federal Income Tax Exemption for State and Local Government Bonds by Poterba, James M., Ramírez Verdugo, Arturo

“…This paper illustrates how different assumptions about household portfolio behavior influence estimates of the amount of individual income tax revenue that would be collected if the interest tax exemption for state and local government bonds was repealed or scaled back. …”
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Zakat of salary through income tax rebate: understanding its legal bases in Islamic Jurisprudence by Haneef, Sayed Sikandar Shah

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National income matters affect on personal income tax revenue compliance in Malaysia? An eviews approach by Ong, Yih Tat, Nga, Lay Hui Janice, Lee, Chen Hiung Andy

Subjects: “…HJ4629-4830 Income tax…”
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Income tax noncompliance in Nigeria and the moderating effect of public governance quality: a suggested framework by Umar, Mohammed Abdullahi, Derashid, Chek, Ibrahim, Idawati

“…Income tax noncompliance is a huge problem in Nigeria making the country one of the lowest income tax countries in the world based on percentage of GDP. …”
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The Role of Income Tax System Structure in Tax Non-Compliance Behaviour Among SMEs in Yemen by Al-Ttaffi, Lutfi Hassen Ali, Abdul-Jabbar, Hijattulah, Nashwan, Saeed Awadh

“…Thus, this paper aims to enhance an understanding of tax non-compliance behaviour by investigating the effect of the income tax system structure on Yemeni taxpayers’ behaviour. …”
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Current and deferred income tax in the era of the COVID-19 pandemic in the light of the financial statements of WIG30 companies by Mariusz Karwowski

Subjects: “…current income tax…”
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Company income tax revenue and economic growth: empirical evidence from Sub-Sahara countries in Africa by T. Adegbite, B. Azeez

“…Conclusively, company income tax revenue negatively affected the growth of Sub-Sahara countries in Africa over the period of study both in the short and long run. …”
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Assessing the impact of personal income tax reforms on the income inequality dynamics in Russia in the 21st century by M. L. Dorofeev

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Income Tax Evasion in the Ghanaian Informal Sector: Insights from Abossey Okai Spare-Parts Traders by Emmanuel Tenakwah

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Tax withholding by the remitter based on the example of the lump-sum corporate income tax (WHT) – selected issues by Beata Kucia-Guściora, Rafał Piszel

“…This article deals with the role and responsibility of the remitter in corporate income tax with respect to the socalled “withholding tax” (WHT) levied on income earned by non-residents. …”
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A Primer on the Income Tax Consequences of the NCAA’s Name, Image and Likeness (NIL) Earnings for College Athletes by Marena Messina, Frank Messina

“…With new NIL income flowing to athletes, federal income tax consequences of these transactions must be addressed. …”
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LEGISLATOR’S COMMITMENT TO THE FUNDAMENTAL (SOCIAL) TAX PRINCIPLES IN THE CONTEXT OF THE DESIGN OF INCOME TAX SYSTEM IN THE REPUBLIC OF CROATIA by Valentino Kuzelj, Emina Jerković, Renata Perić

Subjects: “…personal income tax…”
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The structure of the deferred income tax and its influence on indicators describing the economic performance of commercial insurance companies by Hana Bohušová, Eva Vávrová

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Measurement of personal income tax progressivity in the post-socialist countries of Europe compared to other OECD countries by Magda WISNIEWSKA-KUZMA

Subjects: “…personal income tax progressivity…”
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The Connection between Systematic Risk and Corporate Income Tax (A case study of the Tehran Stock Exchange) by Ayub Abozari, Mohammad Nabi Shahiki Tash, Reza Taleblo

Subjects: “…corporate income tax…”
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A study of the legal effect of the main provisions of the income tax treaty between France and the United Kingdom by McKee, Sophie A. Hoquet

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