Stock markets volatility spillovers during financial crises: A DCC-MGARCH with skewed-t density approach by Dahiru A. Bala, Taro Takimoto

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FATHOMING TAX HAVENS CLIMATE THROUGH A CONSEQUENTIALIST VERSUS A DEONTOLOGICAL MORAL LENS by LARISSA BǍTRÂNCEA, IOAN CHIRILĂ, RAMONA-ANCA NICHITA

“…World Bank, OECD, Tax Justice Network, U.S. Internal Revenue Service, U.S. Government Accountability Office, UK HM Revenue & Customs, Christian Aid, the present paper assesses tax havens climate through a consequentialist vs. a deontological moral lens, approach which to our knowledge has not been tackled before. …”
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Training as a Catalyst for Knowledge Management and Tax Administration Efficiency by Umale Okoh, Muzainah Mansor, Marhaiza Ibrahim

“…Qualitative data were collected from 20 tax officers through face-to-face interview at Federal Inland Revenue Service (FIRS), Nigeria. The qualitative data were supported with documentary study of FIRS annual training schedule. …”
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THE EFFECT OF INVESTMENT, EDUCATION AND OCCUPATIONAL OPPORTUNITIES ON ECONOMIC GROWTH AND POVERTY LEVELS IN THE SARBAGITA AREA, PROVINCE OF BALI, INDONESIA by Negara I G.N.M.N., Utama M.S.

“…Data sources in this study are secondary data, obtained from the Revenue Service, Statistics Indonesia (BPS) in the Sarbagita Regional Region and the Central Statistics Agency (BPS) of the Province of Bali. …”
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inhibitors and Motivators of Adoption of Agricultural Insurance in Nigeria by Faosiyat Olajide-Adedamola, Luqman Abiodun Akinbile

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An analysis of issues relating to the taxation of cryptocurrencies as financial instruments by Remerta Basson

“…Practical/managerial implications: The South African Revenue Service (SARS) should allow for a deduction equivalent to the market value of cryptocurrency acquired through cryptocurrency mining in terms of section 22(2)(a). …”
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TAX AUDITS ON THE USA LABOUR MARKET by Valentin Gabriel CRISTEA

“…Tax audits are carried out by the Internal Revenue Service (IRS) to verify that all taxes due have been paid. …”
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The Evolution of Community Benefit: Perspective on Progress Toward Purpose by Connie J. Evashwick, Penrose Jackson

“…Since 2008, non-profit hospitals have had to file Form 990 Schedule H with the Internal Revenue Service (IRS) to document their “Community Benefit” (CB) activities. …”
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Leveraging Population Health Expertise to Enhance Community Benefit by Sue A. Kaplan, Marc N. Gourevitch

“…As the Internal Revenue Service strengthens the public health focus of community benefit regulations, and many states do the same with their tax codes, hospitals are being asked to look beyond patients in their delivery system to understand and address the needs of geographic areas. …”
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SISTEM PENDAPATAN DAN SISTEM PIUTANG PEMERINTAH DI INDONESIA by , RIKA HENDA SAFITRI, , Prof. Dr. Indra Bastian, M.B.A

“…The research was conducted using field observation research methods with the object of the research contained in the revenue system and accounts receivable with a research site for the Department of Finance and the Central Government System Revenue Service for the area in the Local Government System. …”

PERENCANAAN STRATEGIS SISTEM INFORMASI UNTUK OPTIMALISASI PENDAPATAN DAERAH PADA DINAS PENDAPATAN PROVINSI KALIMANTAN SELATAN by , MIFTAH RIDHA ANSHARI, , Dr. Ir. Eko Nugroho, M.Si

“…Srategic application is eDispenda, eSamsat, revenue potential database, supervision/monitoring system, executive information systems, data integration with enterprises, Integrated website with revenue service and banking system.…”

Debt relief: Tax inconvenience for companies already in financial distress by Muneer E. Hassan, Riaan Wessels

“…Practical/managerial implications: The recoupment and/or capital gain, which is subject to tax, creates undue hardship, inconvenience on the already distressed debtor and further impacts the ability of South African Revenue Service (SARS) to collect the tax debt. Contribution/value-add: The authors seek to rectify the identified problem by suggesting that a legislative amendment be introduced to allow the distressed taxpayer relief through a deferral of inclusion in taxable income.…”
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EFFECT OF TAXPAYERS’ IDENTIFICATION NUMBER ON REVENUE GENERATION IN LAGOS STATE, NIGERIA by Ramat Titilayo SALMAN, Segun AKINTAYO, Abubarak Sodiq KASUM, Dayo BAMIGBADE

“…The period under review spans from December 2010 to September 2015, which is divided into the pre-TIN period (December 2010-April 2013) and the post-TIN period (May 2013-September 2015). 300 questionnaires were distributed to randomly selected staffs of the Lagos Inland Revenue Service (LIRS), out of which 221 were properly filled and returned. …”
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Performance measurement and signaling in the humanitarian marketplace by Marcil, Thomas Henry

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Tax administration performance: The case of Royal Malaysian Customs Penang by Mansor, Muzainah

“…Thus, RMCP should consider improving employee and taxpayer satisfaction by practicing what has been done by international revenue bodies such as the United States Internal Revenue Service (IRS). In its balanced measurement system, the IRS includes productivity through a quality work environment to increase employee job satisfaction and hold agency employment stable while the economy grows and service improves; and provide accurate and professional services to internal and external customers in a courteous and timely manner.This practice will help RMCP to improve its integrity from the perspectives of both employees and taxpayers.…”
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Comparing CO2 and Variable-TDS Waste-Fluid Injection Into Deep Saline Geologic Formations by Esmail Ansari, Eugene Holubnyak, Franciszek Hasiuk, Jennifer Raney

“…There is a renewed interest in carbon capture, utilization, and storage technology due to recently expanded US Internal Revenue Service 45Q credits as well as to reduce anthropogenic carbon emissions to the atmosphere. …”
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Energy and ICT tax effects on foreign direct investment in a low-income economy by Cordelia Onyinyechi Omodero

“…The data applied for this analysis are obtained from World Bank, Federal Inland Revenue Service (FIRS) and Central Bank of Nigeria. Considering the outcome of this investigation, the paper concludes that the ICT development tax is detrimental to FDI inflows using the econometric approach of regression analysis. …”
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Railcar Diagnostics Using Minimal-Redundancy Maximum- Relevance Feature Selection and Support Vector Machine Classification by Parham Shahidi, Daniel Maraini, Brad Hopkins

“…The input of controlled wheel wear levels was aimed at varying the system outputs to resemble those of cars with different levels of mileage in revenue service. The measured data sets were processed in the time domain, frequency domain and through wavelet transforms, resulting in the extraction of a set of 687 features from the acceleration signals. …”
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Public entrepreneurship literature from 2010 to 2019: A systematic review by Ahmed Mohammed, Zubairu Umaru, Emmanuel Olayiwola Oni

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PELAKSANAAN PEMUNGUTAN PAJAK AIR TANAH KECAMATAN TAMPAN KOTA PEKANBARU by Silfia Rini

“…The author conducted an interview to the Head of Regional Revenue Service (Kadispenda) Pekanbaru City. For the questionnaire the author distributed as many as 20 respondents. …”
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