In this research, considering the importance of the topic and the gap in previous researches, a model for predicting tax evasion of guilds based on data mining technique is presented. The analyzed data includes the review of 5600 tax files of all trades with tax codes in Qazvin province during the years 2013-2018. The tax file related to guilds is in five tax groups, including the guild group o...

This study aims to analyze the effect of understanding tax regulations, administration, and taxpayer morale on planning MSME actors in Cikarang area. used a quantitative method using Likert measuring device data were primary obtained from questionnaires filled out by 100 MSME’s respondent The analysis technique this was multiple regression SPSS version 26 application. results indicate that: Und...

The article is devoted to the problems of improving tax legislation Russia at stage active implementation blockchain technology, which characterized by contradictory trends in legal regulation digital technologies. relevance study application relations due need assess consequences transactions using financial assets, as well emergence new directions for control based on technology. purpose anal...

Among factors of production that determine the competitive advantage of a nation, capital is the most mobile. This mobility is influenced by the differences in after-tax rates of return across jurisdictions. With increased access to markets provided by the Canada-U.S. Free Trade Agreement (FTA) and North American Free Trade Agreement (NAFTA), the issue of differences in the corporate tax burden...

BACKGROUND In May 2009, the Chinese government raised cigarette excise tax rates and adjusted standards for Grade A cigarettes and Grade B cigarettes. The present study aimed to examine the effects of the tax adjustments in 2009 on smoking behaviors and health outcomes among smokers aged above 45. METHODS Data from the 2008 and 2012 China Health and Retirement Longitudinal Study of Zhejiang a...