Background: Retrial is an additional combination of the words "retrial" and "trial". Trial is a means of justice and trial, like others, is in the introduction of error and error if there is a verdict that is accompanied by error as a result of the trial. Which must be reconsidered. In the relations between taxpayers and the tax system, a dispute is possible, which can be due to factors such as...

ICMS is a value-added tax and the most important in Brazil terms of revenue. This paper investigates technical feasibility impact reform to ICMS. The aim twofold, on one hand, modernize redress some current flaws neutrality, simplicity transparency and, other, reduce its regressivity, increase redistribution, poverty positively social welfare (without loss revenue). A static behavioral microsim...

Tax structure is one of the predominant roles to development an economy. One main sources generate revenue for government either by central Government or State government. makes money through taxes. In India there are two types taxes such as direct and indirect tax. A new income tax system individual taxpayers in was unveiled 2020 union budget. From financial year 2020-2021, have option choose ...

This articles studies the optimal tax mix (taxes on income and commodities) under asymmetric information in a two-type model, when individuals make relative consumption comparisons. The model includes both positional and nonpositional goods, taking into account the fact that relative concerns matter for some but not for all commodities. We nd that in general the whole tax system is a ected by t...

Taxes are the biggest source of income in Indonesia. Indirect tax contributions will be received back benefits for development a country through government spending and country's infrastructure. In implementation revenues, practice it turns out that there companies take avoidance measures to minimize corporate payments. Tax can have an impact on decreasing state revenues which turn planning bud...

This article combines all available data to produce pretax and post-tax income inequality series in 26 European countries from 1980 2017. Our estimates are consistent with macroeconomic growth comparable US distributional national accounts. Inequality grew nearly countries, but much less than the US. Contrary a widespread view, we demonstrate that Europe’s lower levels cannot be explained by mo...

In the last decade, there are strong indications of an expansion in shadow economic activities in the Netherlands Antilles, which is caused by the high tax burden and high unemployment. This paper attempts to measure the size of the shadow economy of the Netherlands Antilles using two distinct estimation methods: the direct and indirect approach. Both methods produced similar results, showing t...