Results 11 to 20 of about 25,625 (212)
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
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Financial sector taxation: Financial activities tax or financial transaction tax?
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
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Taxing of financial sector as possible own resource of EU budget
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
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The analysis of efficiency of risk-based approach in supervision activities of Federal Tax Service in the system of state financial monitoring [PDF]
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
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FEATURES OF ACCOUNTING ORGANIZATION OF LIABILITIES FOR TAXES AND DUTIES UNDER CIRCUMSTANCES OF ENVIRONMENTAL POLICY IMPLEMENTATION IN UKRAINE [PDF]
The main problems of accounting organization of liabilities for taxes and duties under current complicated economic and environmental conditions were investigated.
T. Murovana
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Detection of tax evasion using tax audits in the Slovak Republic
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
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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
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IMPROVING THE FINANCIAL LITERACY OF STUDENTS BY USING TAX EXPERIMENTS IN THE EDUCATIONAL PROCESS
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
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FINANCIAL OUTSOURCING IN THE ANALYSIS OF ENVIRONMENTAL FISCAL REVENUE MANAGEMENT
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
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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
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