Results 11 to 20 of about 1,617,632 (331)
Cooperative Tax Compliance — A Path to Fiscal Sustainability?
Transylvanian Review of Administrative Sciences, 2022 The idea of cooperative tax compliance promotes a partnership relationship between the tax authority and taxpayers, aiming to improve tax compliance.
Tatjana Stanimirović, Tina Sever
doaj +2 more sources
Asian Journal of Accounting and Finance, 2023 This study examines the role of tax consultants as tax intermediaries who have an important role in the tax system. The focus of the research is on the role of tax consultants as tax intermediaries in conducting the concept of Cooperative Compliance. The
semanticscholar +1 more source
Ilomata International Journal of Tax and Accounting, 2023 Cooperative compliance is often defined as a framework for trust-based relationships in which tax authorities and taxpayers work together to establish and uphold mutual understanding.
Supriyadi
semanticscholar +1 more source
Intertax, 2023 The OECD provides a framework for co-operative compliance. To the OECD-Forum on Tax Administration questionnaires covering the years 2018 and 2019, India responded that its international tax practice is in line with the OECD’s framework.
M.H. Martini, Suranjali Tandon
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Animals, 2020 Wildlife translocation is an often-used technique to augment populations or remove animals from harm’s way. Unfortunately, many translocation efforts fail to meet their goals for myriad reasons, particularly because translocated animals make large ...
Brett DeGregorio +2 more
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More than just a movement: Capacitating cooperatives in Negros Occidental of Region VI [PDF]
International Research Journal of Science, Technology, Education, and Management, 2023 The government, along with all of its branches, subdivisions, instrumentalities, and agencies, is required by Republic Act 9520's Article 2 to guarantee that technical assistance, financial support, and other services are provided to cooperatives in ...
Princess Jeah Marie Sotto Geroso
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Intertax, 2022 Cooperative tax compliance approaches were initiated in the 2000s as an alternative to more efficiently allocate tax administrations’ limited resources to high-risk taxpayers while establishing a more collaborative, transparent, and trust-based ...
M. Martini
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Social Norms and Conditional Cooperative Taxpayers [PDF]
, 2006 This paper incorporates tax morale into the Allingham Sandmo (1972) model of income tax evasion. Tax morale is interpreted as a social norm for tax compliance.
Traxler, Christian
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THE COMPETENCE OF INTENTION IN MODERATING THE INFLUENCE OF TAXATION KNOWLEDGE, MORAL OBLIGATION AND SERVICE QUALITY ON TAXPAYER’S COMPLIANCE IN COOPERATIVE OF BALI, INDONESIA [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2019 This study aims to test the competence of intention in moderating the influence of taxation knowledge, moral obligation and service quality to taxpayer’s compliance behavior in cooperative.
Ratnadi N.M.D., Putra I N.W.A.
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KETERTERAPAN KONSEP COOPERATIVE COMPLIANCE PADA AKTIVITAS PENGAWASAN WAJIB PAJAK
JABE (Journal of Applied Business and Economic), 2021 Pendekatan deterrence kepada wajib pajak memiliki korelasi lemah terhadap kepatuhan (Kirchler, Hoelzl, & Wahl, 2008). Konsep cooperative compliance hadir sebagai pendekatan alternatif untuk hubungan antara otoritas pajak dengan wajib pajak dengan ...
Arief Maulana, Yulianti Abbas
semanticscholar +1 more source