Results 1 to 10 of about 2,453 (110)

VAT FRAUD PREVENTION

open access: yesZeszyty 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   +14 more sources

BOARD ETHNICITY AND SUSTAINABILITY REPORTING

open access: yesCopernican 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
doaj   +1 more source

Characterization of Ikaria Heather Honey by Untargeted Ultrahigh-Performance Liquid Chromatography-High Resolution Mass Spectrometry Metabolomics and Melissopalynological Analysis

open access: yesFrontiers 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
doaj   +1 more source

VAT FRAUD PREVENTION [PDF]

open access: yesZeszyty 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

JOURNEY AND PERFORMANCE OF E-TAX INVOICING IN INDONESIA: A SYSTEMATIC LITERATUR REVIEW

open access: yesJurnal 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
doaj   +1 more source

Sumber-sumber Pendapatan dan Pengeluaran Negara Islam

open access: yesAl-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
doaj   +3 more sources

Development of the tax system in Serbia until the Second World War [PDF]

open access: yesZbornik Radova: Pravni Fakultet u Novom Sadu, 2016
Fuller consideration of the tax system of one country requires information's about regulation of certain forms of public revenues through history. For the sources of the income can be said that they were always the same, but in equally represented ...
Milošević Goran B., Kulić Mirko V.
doaj   +1 more source

Internally generated revenue and economic growth in Rivers State, Nigeria [PDF]

open access: yesSocioEconomic 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
doaj   +1 more source

Corporate Criminal Liability in Tax Crime: an Effort to Optimize State Revenue from The Tax Sector

open access: yesJurnal Penelitian Hukum De Jure, 2023
Tax crimes can be committed by taxpayers which include individuals as personal taxpayers and corporate taxpayers as taxable companies. The problem in the enforcement of tax criminal law is the unclear rules regarding corporate criminal liability in tax ...
Yoserwan Yoserwan
doaj   +1 more source

Special Drawing Rights in the Maritime Safety Law and their impact on administrative fines that are a source of state revenue

open access: yesPrawo Budżetowe Państwa i Samorządu, 2022
The study presents results of a research on an application of the International Monetary Fund’s (IMF) units of account when determining the value of administrative fines imposed for violation of norms of the Maritime Safety Law.
Wojciech Bożek
doaj   +1 more source

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