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HISTORICAL AND LEGAL FORMATION OF COERCIVE MEASURES IN THE CRIMINAL PROCEEDINGS IN UKRAINE [PDF]
Journal of International Legal Communication, 2022 The scientific article analyzes the opinions of scientists and regulations that provided for and provide for the possibility of coercive measures in the Criminal Proceedings in Ukraine.
Vasyl Topchiy, Andriy Svintsytskiy
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Quality of E-Tax System and Tax Compliance Intention: The Mediating Role of User Satisfaction
Informatics, 2023 The effectiveness of the e-tax system in encouraging tax compliance has been largely unexplored. Thus, the current study aims to examine the interrelationship between technological predictors in explaining tax compliance intention among certified tax ...
Prianto Budi Saptono +8 more
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HISTORICAL ANALYSIS AND LEGAL FEATURES OF CORRUPTION PREVENTION IN UKRAINE [PDF]
Journal of International Legal Communication, 2022 The article emphasized that corruption in Ukraine is the number one problem throughout the history of the formation and functioning of Ukrainian statehood.
Maxim Zabarny, Dariya Vitiuk
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Tax Incidence and Tax Avoidance*
Contemporary Accounting Research, 2021 ABSTRACTEconomists broadly agree that the economic burden of corporate taxes is not entirely borne by shareholders but also borne in part by employees and consumers. We examine corporate tax avoidance in a setting where shareholders do not bear the entire economic burden of the corporate tax.
Dyreng, Scott D. +3 more
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Tax evasion and tax avoidance [PDF]
Journal of Public Economics, 2022 Exploiting rich administrative data and salient policy variation, we study the substitution between illegal tax evasion and legal tax avoidance. By increasing its enforcement effort, the Norwegian government pushed many wealthy individuals to disclose assets previously hidden abroad. We find that the taxes paid by these individuals rise 30% at the time
Alstadsæter, A +3 more
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Tax Rates and Tax Revenues in the Context of Tax Competitiveness [PDF]
Journal of Risk and Financial Management, 2021 The diverse tax burdens and economic situations of EU member states are causing investors to relocate their investments to countries that offer better tax conditions and a better economic environment. The total amount of corporate tax revenue is therefore influenced by tax, macroeconomic and other indicators.
Martina Helcmanovská +1 more
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NATIONAL IDENTITY AS A FACTOR IN OF INTERNATIONAL SECURITY: A POLITICAL AND LEGAL ANALYSIS
Вісник Харківського національного університету імені В. Н. Каразіна: Серія "Питання політології", 2023 The article analyses such phenomena as national identity, Ukrainian national identity and their impact on state and international security. The essence of national identity, the factors of its formation, the influence of various factors on the ...
Svitlana Denysiuk, Yaroslav Fokin
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Analysis and Application of Grey-Markov Chain Model in Tax Forecasting
Journal of Mathematics, 2021 Tax data is a typical time series data, which is subject to the interaction and influence of economic and political factors and has dynamic and highly nonlinear characteristics.
Huidi Zhang, Yimao Chen
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Transformation of Management by Financial Public Corporations in the Context of Post-War Reconstruction of Ukraine’s Economy [PDF]
Problemi Ekonomiki, 2023 The aim of the article is to deepen and further develop the scientific foundations of transformation of management by financial public corporations in the context of post-war reconstruction of the economy of Ukraine in order to improve the efficiency of ...
Koliada Tetiana A. +2 more
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Preventing Tax Evasion: The Moral Strength of Taxpayers and The Power of Tax Authorities
Jurnal Akuntansi dan Keuangan, 2023 This study aims to determine the effect of coercive power and the legitimacy of the tax authority on the morale of taxpayers to prevent tax evasion. This study conducts a moderation test to determine the role of tax morale.
Retnaningtyas Widuri +3 more
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