Results 11 to 20 of about 91,600 (309)

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

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

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

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

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

Transparency of the budget process as a prerequisite for financial decentralization in Ukraine [PDF]

open access: yesPublic and Municipal Finance, 2018
The introduction of a qualitatively new type of relationship between citizens and authorities, one in which every person would be guaranteed real observation and protection of the rights and freedoms in these bodies activity, should be one of the ...
Inna Shkolnyk   +2 more
doaj   +1 more source

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

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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