Do Financial Sector Activities Affect Tax Revenue in Pakistan?
By mobilizing savings, financial markets play a crucial role in economic development. Given that the literature does not fully explore the nexus between financial activities and tax revenue, this study attempts to analyze the role of financial markets ...
Naeem Akram
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LAWMAKING ISSUES IN THE REGULATION OF FINANCIAL RELATIONS [PDF]
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
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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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Discovery of tax evasion in the field of consumption taxes
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
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Tax Audit and Tax Control: Interaction Model and Legislative Regulation [PDF]
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
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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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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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