Results 11 to 20 of about 25,625 (212)

The impact of financial distress on tax avoidance: An empirical analysis of the Vietnamese listed companies

open access: yesCogent Business & Management, 2021
This paper examines empirical evidence on the impact of financial distress on tax avoidance of 369 listed companies in Vietnam over the 2008–2020 period.
Van Cuong Dang, Xuan Hang Tran
doaj   +1 more source

Financial sector taxation: Financial activities tax or financial transaction tax?

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011
The recent financial crises has revealed the need to improve and ensure the stability of the financial sector to reduce negative externalities, to ensure fair and substantial contribution of the financial sector to the public finances and the need to ...
Danuše Nerudová
doaj   +1 more source

Taxing of financial sector as possible own resource of EU budget

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013
The discussion about the possible taxation of the financial sector has started in the European Union as a result of the financial crisis which has spread to the Europe from the United States in 2008.
Danuše Nerudová
doaj   +1 more source

The analysis of efficiency of risk-based approach in supervision activities of Federal Tax Service in the system of state financial monitoring [PDF]

open access: yesОмский научный вестник: Серия "Общество. История. Современность", 2022
The article examines the issues of risk-oriented supervision in the activities of the Federal Tax Service, which is an integral part of the state financial monitoring of Russia.
E. I. Brichka   +2 more
doaj   +1 more source

FEATURES OF ACCOUNTING ORGANIZATION OF LIABILITIES FOR TAXES AND DUTIES UNDER CIRCUMSTANCES OF ENVIRONMENTAL POLICY IMPLEMENTATION IN UKRAINE [PDF]

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2013
The main problems of accounting organization of liabilities for taxes and duties under current complicated economic and environmental conditions were investigated.
T. Murovana
doaj   +1 more source

Detection of tax evasion using tax audits in the Slovak Republic

open access: yesEntrepreneurship and Sustainability Issues, 2022
Tax evasion causes a significant shortfall in revenues from the state budget in the Slovak Republic and the European Union. Therefore, the European Union states are looking for ways to detect tax evasion.
Agneša Víghová
doaj   +1 more source

Pendampingan Penyusunan Laporan Keuangan untuk Pemilik UMKM Sesuai dengan SAK EMKM dan Perhitungan Pajak

open access: yesAbdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang, 2021
Nowadays, the conditions of economics require housewives to be more creative in finding additional income to support their families. One alternative is to establish SMEs. SME owners need to make regular financial reports and fulfill their tax obligations.
Puji Astuti Rahayu   +3 more
doaj   +1 more source

IMPROVING THE FINANCIAL LITERACY OF STUDENTS BY USING TAX EXPERIMENTS IN THE EDUCATIONAL PROCESS

open access: yesФинансы: теория и практика, 2017
The paper deals with the problem of development in students of financial literacy and tax competencies needed to ensure the functioning of developed civil society and determine the financial and tax discipline of future taxpayers. Due to the imminency of
I. A. Maiburov, Yu. V. Leont’eva
doaj   +1 more source

FINANCIAL OUTSOURCING IN THE ANALYSIS OF ENVIRONMENTAL FISCAL REVENUE MANAGEMENT

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2023
Despite changes in regulatory policy, greenhouse gas emissions into the atmosphere have not decreased. A methodology for the search and selection of sources of financing for activities to combat climate change is proposed.
Viktor Koval   +5 more
doaj   +1 more source

How does tax avoidance affect corporate social responsibility and financial ratio in emerging economies?

open access: yesJournal of Economic Criminology
The purpose of this study is to better understand the relationship between financial ratios and tax avoidance in businesses that practice corporate social responsibility.
Jamel Eddine Mkadmi, Wissem Ben Ali
doaj   +1 more source

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