Results 1 to 10 of about 47,569 (240)
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 Making a clear distinction between tax fraud and activities related to the so called tax optimisation, appears to be most relevant in the fight against fiscal offences.
Beata Hoza, Michał Wójcicki
doaj +12 more sources
BOARD ETHNICITY AND SUSTAINABILITY REPORTING
Copernican Journal of Finance & Accounting, 2022 The aim of this study is to investigate the relationship between board ethnicity and sustainability reporting of listed deposit money banks in Nigeria from the period 2013–2020.
Hope Osayantin Aifuwa +4 more
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JOURNEY AND PERFORMANCE OF E-TAX INVOICING IN INDONESIA: A SYSTEMATIC LITERATUR REVIEW
Jurnal Riset Akuntansi dan Bisnis Airlangga, 2023 This study aims to analyze the development of research results in relation to the implementation, issues, and problems of performance of e-tax invoicing in Indonesia; to determine benefits of e-tax invoicing implementation for improving compliance; how ...
Fatania Latifa +2 more
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Frontiers in Chemistry, 2022 Honey represents a valuable food commodity, known since ancient times for its delicate taste and health benefits due to its specific compositional characteristics, mainly the phenolic compound content.
Konstantinos M. Kasiotis +8 more
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Internally generated revenue and economic growth in Rivers State, Nigeria [PDF]
SocioEconomic Challenges, 2023 This paper summarises the arguments and counterarguments within the scientific discussion on the issue of internally generated revenue and economic growth in Rivers, Nigeria.
Nwaba Evans +3 more
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E-Revenue Adoption in State Internal Revenue Service
Journal of Organizational and End User Computing, 2020 This paper focuses on investigating factors affecting e-revenue adoption in State Internally Revenue Service. The study utilizes a quantitative research methods. A conceptual research model to investigate factors affecting e-revenue was developed by integrating technology, organisation, and environment framework. The constructs employed in predicting e-
Oni, Aderonke A +2 more
openaire +2 more sources
ACCOUNTING CONSERVATISM AND CORPORATE TAX AVOIDANCE
The International Journal of Banking and Finance, 2023 This study investigates the effect of accounting conservatism on the corporate tax avoidance of listed non-financial firms in Nigeria. This study computes corporate tax avoidance based on the cash effective tax rate (CETR), GAAP effective tax rate (GETR)
Hamid Njiddah Sa’ad +2 more
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Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2017 Making a clear distinction between tax fraud and activities related to the so called tax optimisation, appears to be most relevant in the fight against fiscal offences.
Beata Hoza, Michał Wójcicki
doaj +1 more source
TRANSPARENCY, COMPLIANCE AND SUSTAINABILITY OF CONTRIBUTORY PENSION SCHEME IN NIGERIA
Gusau Journal of Accounting and Finance, 2023 Policymakers have taken cognisance of necessity to improve the transparency and compliance level among parameters of pension reforms. Empirical literature found positive roles of transparency and compliance toward the achievement of pension reform ...
Olanrewaju Atanda Aliu +3 more
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Sumber-sumber Pendapatan dan Pengeluaran Negara Islam
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 2015 One of the most urgent instrument is the existence of government as manager of the State. Through the national budget of a state, it taps revenues and expenditures will be managed in a planned manner with the aim at prosperity of all people. For example,
Muhammad Fudhail Rahman
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