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
doaj +1 more source
Optimal investment portfolio selection from the largest Ukrainian companies: comparative study of conventional and responsible portfolios [PDF]
Public and Municipal Finance, 2019 This paper is devoted to the comparing stock portfolios of the largest conventional and responsible Ukrainian companies as the basis for substantiating the structure of an optimal investment portfolio in the current conditions of development of the ...
Alex Plastun +3 more
doaj +2 more sources
Bliss effect of taxpayers in adopting blockchain technology
Journal of Accounting and Investment, 2023 Research aims: This study aimed to investigate the intention to adopt blockchain technology (BT) from the taxpayer’s perspective. Design/Methodology/Approach: The data were collected from an online survey with 135 effective respondents and analyzed using
Yenni Mangoting +2 more
doaj +1 more source
CURRENT CHALLENGES AND PROSPECTS OF LOAN PORTFOLIO QUALITY MANAGEMENT IN WARTIME: THE CASE OF UKRAINE [PDF]
Akademičnij Oglâd, 2023 The purpose of the study is to develop effective ways to solve the problems of managing the quality of the loan portfolio of the Ukrainian banking sector in the context of the financial crisis caused by the russian-Ukrainian war.
Iryna Zaichko +3 more
doaj +1 more source
ESG disclosure regulation: in search of a relationship with the countries’ competitiveness [PDF]
Problems and Perspectives in Management, 2019 This paper is devoted to the investigation of environmental, social and governance (ESG) disclosure regulation process and its possible connection with countries’ competitiveness as an integral part of countries’ Corporate Social and Environmental ...
Alex Plastun +4 more
doaj +1 more source
Logistics costs accounting: challenges for identification in Ukrainian accounting practice [PDF]
Accounting and Financial Control, 2019 Development of an effective logistics infrastructure for companies contributes to ensuring their effective work, directly affects financial performance and requires the establishment of a management and accounting system for logistics costs.
Yulia Serpeninova +2 more
doaj +1 more source
Corporate social responsibility of financial sector institutions in the light of sustainable development goals financing: the role of banks and stock exchanges [PDF]
Public and Municipal Finance, 2018 Significant gap in investment resources for financing Sustainable Development Goals can be overcome with the revitalization of the corporate social responsibility mechanism of the financial sector institutions, for example banks and stock exchanges as ...
Inna Makarenko +3 more
doaj +1 more source
Accounting and Tax Regulation of Cryptocurrencies [PDF]
Interdisciplinary Description of Complex Systems, 2022 The digital age creates new concepts, methods, and rules that are affecting the accounting process which presents new challenges in accounting practice. One of the most significant changes and innovations within accounting processing and the financial industry is the emergence of cryptocurrencies that create a completely new financial business concept.
Sesar, Vesna +3 more
openaire +4 more sources
Fair value: history, assessment and financial crisis [PDF]
Accounting and Financial Control, 2017 For the last 20 years fair value accounting has considerably extended its domain. Fair value is a probabilistic market value, which is expected to be obtained on the basis of forecasting of future events, connected with an asset sale or transfer of ...
Iryna Burdenko
doaj +1 more source
Religiosity and tax evasion: the application of theory of planned behavior
Asian Journal of Islamic Management, 2020 Purpose: This research is aimed to analyze the cheating behavior done by the non-compliance tax payers in Indonesia. Methodology: The data used in this research was primary data from questionnaire which was directly obtained from the object of civil ...
Ummi Fadhilah
doaj +1 more source