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Literature review on direct tax

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So now the question arises about how to pay the tax or show the income to government so that to decide the amount of tax to pay. Let us see its different consequences, terms, methods, benefits and procedures that what i have faced while filing a return. Why it is necessary to file income tax return? What is the use of Income Tax? Why it is deducted?
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A Review on – Filing Income Tax Return

Literature review on direct tax
Literature review on direct tax
Literature review on direct tax
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Direct tax | economics | Britannica

The purpose of this article is to make a clear-cut distinction between tax evasion and neighbouring notions, present the theoretical justifications for the determinants of tax evasion, discuss some methodological issues related to the measurement of tax evasion and, finally, review the main results related to this topic and provide suggestions for future research. Tax evasion empirical research has been the subject of numerous studies during the past decade in developed and emerging economies. This paper shows that evidence is still limited, several approaches to measure tax evasion remain unexplored, results are mixed and four categories of variables have been identified in tax evasion literature, including demographic, cultural and behavioural, legal and institutional, and economic variables. This literature review represents a historical record and an introduction for researchers who aim to examine this topic in the future. Emerald Group Publishing Limited. Report bugs here.
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Direct tax

Value — The value of this chapter is threefold. It presents a very complete and up to date review of the literature concerning the impact of taxation on FDI decisions, it analyses the literature's apparently disparate results and groups them into three clear emerging conclusions, and uncovers an interesting public policy puzzle. Tavares-Lehmann, A.
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