Results 1 to 10 of about 25,506 (93)

SOCIAL ACCEPTANCE OF PROFITABILITY OF POLISH BANKS IN THE CONTEXT OF INTRODUCTION OF THE BANK TAX [PDF]

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016
In the opinion of general public Polish commercial banks earn too much from their activities as compared to the contributions they pay to the state budget.
Paweł Mrowiec
doaj   +15 more sources

Eradicating tax evasion in Indonesia through financial sector development

open access: yesCogent Economics & Finance, 2022
Many developing countries, like Indonesia, struggle with tax evasion. It reduces government revenues, impeding government activities and a country’s economic development.
Sugiharso Safuan   +2 more
doaj   +1 more source

Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO Algorithm [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2021
Credit ratings reflect the relative ability of companies to meet their financial obligations, the relative default probability, and the recovery probability if the debt is not paid.
Hani Gharavi Ahangar   +2 more
doaj   +1 more source

The Effect of Financial Development on Tax Evasion in Iran [PDF]

open access: yesفصلنامه پژوهش‌های اقتصادی ایران, 2019
Tax evasion constitutes a major component of underground activities and development of financial sector -as one of the most important sectors in every country can affect its size.
Mahdieh Rezagholizadeh   +1 more
doaj   +1 more source

PRESENTING FINANCIAL INFORMATION IN DIGITAL FORMATS AS A BASE FOR ANALYSIS AND AUDIT OF BUSINESS ACTIVITIES OF ENTERPRISES

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2023
he digitalization era of public relations is increasingly affecting the means of presenting information about the economic activities of an enterprise, in particular financial, in the context of a global pandemic, which was caused by the global COVID-19.
Mariya Shygun   +4 more
doaj   +1 more source

The Corporate Tax Planning and Financial Performance of Systemically Important Banks in Nigeria [PDF]

open access: yesEconomic Horizons, 2019
Due to the multiplicity and overburdening of Nigeria’s tax system, the economic units in which systemically important banks (SIBs) are included implement the corporate strategies that identify the loophole which minimizes, postpones, or entirely avoids ...
Temitope Olamide Fagbemi   +2 more
doaj   +1 more source

State Stimulation of Innovation Activities in Switzerland and Russia [PDF]

open access: yesСовременная Европа, 2021
The article explores the system of State Financing of Research and Development (R&D) of small and medium-sized enterprises (SME) in Switzerland. Authors outlined the results of their analysis of key state institutions of financial support.
Belozyorov S.
doaj   +1 more source

Tax Audit and Tax Control: Interaction Model and Legislative Regulation [PDF]

open access: yesОблік і фінанси, 2022
Calculations for taxes and payments are one of the key areas of accounting and the object of tax control and audit at any enterprise. The interaction of tax inspectors and auditors and their relations with tax-paying enterprises within the framework of ...
Mariia Shyhun, Andrii Zhuravel
doaj   +1 more source

LAWMAKING ISSUES IN THE REGULATION OF FINANCIAL RELATIONS [PDF]

open access: yesBaltic Journal of Economic Studies, 2018
The aim of the article. The problematic issues of financial legislation are revealed, as well as the adoption of financial and legal provisions as one of the stages of financial legal regulation is considered. The subject of the study is lawmaking issues
Nataliia Uvarova   +2 more
doaj   +1 more source

Discovery of tax evasion in the field of consumption taxes

open access: yesEntrepreneurship and Sustainability Issues, 2023
The state budget is the main instrument of state management. The most important source of income for the state budget is taxes, not only in Slovakia but also within the European Union.
Agneša Víghová
doaj   +1 more source

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