Results 11 to 20 of about 17,396,741 (241)

ACCOUNTING CONSERVATISM AND CORPORATE TAX AVOIDANCE

open access: yesThe 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
doaj   +1 more source

E-Revenue Adoption in State Internal Revenue Service

open access: yesJournal 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

TRANSPARENCY, COMPLIANCE AND SUSTAINABILITY OF CONTRIBUTORY PENSION SCHEME IN NIGERIA

open access: yesGusau 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
doaj   +1 more source

Local finance transparency in Ukraine [PDF]

open access: yesPublic and Municipal Finance, 2020
Transparency in public and local finance is one of the most important factors in building a democratic society with high level of public confidence in the government.
Inna Shkolnyk   +3 more
doaj   +1 more source

Digitalization of the Tax System in Europe [PDF]

open access: yesRevista de Studii Financiare
In the context of the highly increasing dispersion of technology in the European economic environment, the interaction of citizens with the public sector is changing rapidly.
Alina Petraș
doaj   +1 more source

A bill for the Delta state internal revenue service. [PDF]

open access: yes, 2020
A law to repeal the Delta state internal revenue consolidation law 2009 and enact the Delta state internal revenue service, establish the internal revenue service board and for other matters connected there with be it enacted by the Delta state house of ...
DELTA state internal revenue service.
core  

State General Revenues and Expenditures in Florida

open access: yesEDIS, 1969
This is EDIS document FE366, a publication of the Department of Food and Resource Economics, Florida Cooperative Extension Service, Institute of Food and Agricultural Sciences, University of Florida, Gainesville, FL.
Mulkey, David, Cothran, Henry
openaire   +6 more sources

ANALISA DAMPAK KEBIJAKAN PENURUNAN TARIF PAJAK PENGHASILAN (PPh) FINAL UNTUK UMKM TERHADAP PENERIMAAN PAJAK NEGARA DI KOTA BATAM PROV. KEPRI

open access: yesProfit: Jurnal Administrasi Bisnis, 2021
This study aims to determine whether MSMEs in Batam have implemented PP No. 23 of 2018 according to the form of business or business profile the impact of this rate reduction of this rate reduction on tax revenue at KPP Pratama Batam Selatan.
Afrianti Elsye Vanomy
doaj   +1 more source

Are State and Local Revenue Systems becoming Obsolete? [PDF]

open access: yesNational Tax Journal, 2002
As recently as a year ago, state governments were awash in revenue, but reports from state revenue officials suggest that growth in tax receipts has slowed considerably in recent quarters. The flow of tax revenues into state coffers has decelerated primarily because the economy has suffered a severe shock (it was weakening even before September 11) and
openaire   +3 more sources

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