Regulation of Property Tax in Tanzania: Legal and Administrative Challenges by Hanifa T. MASSAWE

“…The analysis revolves around the effectiveness of the existing tax laws and regulatory machineries in ensuring optimum contribution by property tax to the country’s revenue basket. …”
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Individual taxpayer assessment performance under self- assessment system in Malaysia by Mat Udin, Noraza, Md. Idris, Kamil, Mohd Hanefah, Mustafa

“…Using Libby’s (1995) Antecedents and Consequences of Knowledge model as the underlying framework, this study examines the effect of factors such as knowledge in taxation, complexity of tax laws, attitude towards paying tax, probability of being detected, taxpayer assistance, general problem solving ability, experience and demographic variables on taxpayer assessment performance. …”
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The Effectiveness of Tax Collection with Warning Letters and Forced Letters to Increase Value-Added Tax Receipts by Mita Amanda, Nur Sayidah, Aminullah Assagaf, Hadi Sugiyanto

“…The most cost-effective way to collect taxes is through voluntary public compliance with tax laws. However, not all taxpayers pay taxes on time, so the tax service is forced to use different tax collection methods and stimulate taxpayers' responsibility. …”
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An investigation of the determinants of tax compliance among Yemeni manufacturing SMEs using the fisher model by Abd Obaid, Mohammed Mahdi, Ibrahim, Idawati, Mat Udin, Noraza

“…The implication of the study is that the government and tax authority should update and provide new tax laws and policies that can ensure fairness among taxpayers and minimize corruption among government officials.There is need to create more awareness among SMEs on the importance of paying tax to the government. …”
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Factors influencing German private equity investment in US real estate by Paelmo, Kay L. (Kay Lee), 1977-

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Constructing the crisis : the impact of subsidies on the Berlin office market, 1989-2002 by Lange, Caroline, 1972-

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Tax knowledge, tax ethics and tax non compliant behavior of non-accounting postgraduates from Universiti Teknologi MARA (UiTM), Shah Alam / Mira Susanti Amirrudin by Amirrudin, Mira Susanti

“…To help them reduce tax liability within the tax laws, taxpayers need to understand the differences between tax evasion, tax avoidance and tax planning. …”
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Does compliance strategy increase compliance? Evidence from Malaysia by Norul Syuhada Abu Hassan, Mohd Rizal Palil, Rosiati Ramli, Ruhanita Maelah

“…Instead, tax authority also needs to find ways to preserve good taxpayers’ continuous fulfilment of their tax responsibilities, encourage future taxpayers to commit to tax laws, and transform tax offenders to become good taxpayers using the accommodative approach. …”
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متطلبات تطبيق الجباية الإلكترونية في الجزائر: دراسة ميدانية على مستوى المديرية الجهوية للضرائب بشار... by عرباوي أحمد خالد, أقاسم عمر

“…Through this, the research reached a number of results, the most important of which are: Tax systems face several problems and difficulties in imposing tax charges on these transactions, which may miss the opportunity to enhance tax revenues; Lack of a unified approach on collecting e-commerce and not keeping up with tax regulations for technological developments; Algerian tax laws and regulations are not suitable for the application of electronic tax it should be updated; The technical capabilities of the tax administration in Algeria are not eligible for the organization and collection of the electronic tax; The culture of the tax community in Algeria would make it difficult to accept tax rates on its electronic transactions. …”
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Internally generated revenue and economic growth in Rivers State, Nigeria by Nwaba Evans, Wokeh Promise Ikechi, Daima Martins Nwigbo, Eke Promise

“…The study thus proposed that the legislative branch of the state should prioritise the revision of tax laws to align with present economic conditions. …”
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Planificarea fiscală agresivă între evaziune fiscală și fraudă fiscală // Aggressive tax planning between tax evasion and tax fraud by Cristina Oneț

“…The European Commission recommends introducing clauses to exclude artificial agreements in the national tax laws of the Member States, i.e. commercial transactions lacking economic content. …”
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COMPLIANCE WITH TAX LEGISLATION AS A NECESSARY CONDITION FOR FINANCIAL DEVELOPMENT OF THE STATE by S. M. Pороva, H. S. Krainyk, L. M. Pороva L, О. M. Yeshchuk

“… Compliance with tax laws is a prerequisite for the financial development of any state. …”
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A study of the statutory background for worker cooperatives in the US: a proposal for a regulatory framework by Sofía Arana Landín

“…The lack of a clear and comprehensive regulatory framework for worker cooperatives is one of the main causes for their scarcity in the USA, as it causes ignorance and uncertainty even though cooperatives are one of several forms of doing business recognized by the Internal Revenue Code (like sole proprietorships, partnerships, limited liability companies, LLC’s, and Subchapter S corporations). Tax laws divide businesses into those categories, each with its own special tax provisions and worker cooperatives try to fit into any of those forms of business while “acting on a cooperative basis”, thus, having their own specificities. …”
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Content analysis of policy documents in Iran\'s public libraries by Rahman Ebrahimi, Nosrat Riahinia, Majid Vahid, somaye Sadat Akhshik

“…These laws and regulations include "the Establishment and Administration of Public Libraries Law", "the Executive Regulations of the Establishment and Administration of Public Libraries Law", "the decision to add the Iran Public Libraries Foundation to the list of institutions subject to paragraph "b" of Article (11) of National Recruitment Law", "Amendment of the Executive Regulations of the Establishment and Administration of Public Libraries Law", " Document of Beneficial Reading Movement", "beneficiary of Iran Public Libraries Foundation from the individual and legal persons as funds subject to article (172) of the Amendment of Direct Taxes Law approved in 1992", "the deduction from the total credits related to municipals revenues and payment to the Iran Public Libraries Foundation by the Ministry of Economic Affairs and Finance (Treasury of the Country)", "article 64 of the Law on Adding Some Articles to Regulation of Part of Government Financial Regulations Law (2)", "the approval of Public Culture Council of the country regarding the promotion of book and book reading culture". …”
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THE TAX SYSTEM OF GEORGIA IN PANDEXIT PERIOD by Lia Kheladze

“…It is very difficult to make right decision in tax laws, firstly, it should not course the crisis of budget, secondly, it must be loyal towards taxpayers. …”
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Assessing the Impact of Public Sector Policies on Tax Evasion in Iran and Selected Countries by Naser Yousefnezhad, Ali Akbar Farzinfar, Hossein jabbari, Mehdi Safari Griyly, Hasan Ghodrati

“…Because the rule of law is high, it increases people's confidence in the strict implementation of laws, especially tax laws, and reduces the possibility of tax evasion. …”
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Qualitative Exploration of the Social Context of the Tax Payment Process by Alireza Zare, SeyedAlireza Afshani, Hossein Eslami, Jalil Totonchi, Ali Ruhani

“…For example, the results indicated that economic anomalies, self-interpretation of laws, lack of transparency of tax laws, and structural corruption played significant roles in the taxpayers' increased dissatisfaction and tendencies to evade taxes. …”
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Legal-Jurisdictional Barriers to Financing Technological Entrepreneurship with an Institutional Approach: A Mixed Method Study by Mohsen Motiei

“…Among the practical cases, it is possible to strengthen and develop financial markets to help clarify the valuation of shares, create the possibility of an initial supply of shares and other tools for exiting an investment, organizing the formation of specialized syndicates, creating a platform to benefit from the advantages of investment risk reduction strategies, including providing the possibility of multi-stage investment, stock trading options, the possibility of using convertible securities through revision of existing laws, revising accounting standards, tax laws, labor laws, and bankruptcy laws in line with the goals of new technology businesses, and strengthening laws to protect intellectual property rights and favorable legal structures pointed out. …”
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