Religiosity and tax evasion: the application of theory of planned behavior
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
Environmental, social and governance investment standardization: moving towards sustainable economy [PDF]
This paper is devoted to the investigation of environmental, social and governance investment (investment with ESG criterion) normative base in the context of standardization process in sustainable economy financing.
Alex Plastun +3 more
doaj +1 more source
Analysis of consumers` innovation efficiency: changes of the consumption patterns in the Ukrainian society over the last 25 years [PDF]
This paper reviews the transformation of Ukrainian consumption patterns since 1991 and the impact this change had on Ukrainian consumers. The authors research the market forces and the influence those forces had on the consumer behavior.
Hanna Sanko, Artem Koldovskyi
doaj +1 more source
Classification and prioritization of stakeholders’ information requests according to Sustainable Development Goals: case of cross-sector partnership in Ukrainian food production industry [PDF]
Tracking progress in Sustainable Development Goals (especially Goal 2, Goal 17) substantiates the classification of stakeholders information requests in different sectors of the economy, as well as development of algorithms for selecting the most ...
Victor Sukhonos +3 more
doaj +1 more source
OF BUSINESS ACCOUNTS WITH TAX ACCOUNTS
Since business entities keep accounts for tax payments based on tax regimes, the correct management of accounting and tax accounts in the enterprise and for this purpose mutual integration in keeping these accounts is researched as one of the most optimal ways.
Gaybullaev Rakhim Murodovich +1 more
openaire +2 more sources
Research in Accounting for Income Taxes [PDF]
This paper comprehensively reviews the Accounting for Income Taxes (AFIT). It begins by identifying four distinctive aspects of AFIT and briefly covering the rules surrounding AFIT. It then reviews the existing studies in detail and offers suggestions for future research.
John Graham +2 more
openaire +1 more source
Tax reforms - taxes without tax laws [PDF]
This paper suggests a new tax system without tax laws, tax collection departments and tax enforcement agencies.This new tax system will be without present system’s all Direct and Indirect taxes accompanied by tax laws, tax exemptions, multiple tax ...
Varma, Vijaya Krushna Varma
core +1 more source
Accounting Problems Under the Excess Profits Tax [PDF]
DNA vaccines based on subunits from pathogens have several advantages over other vaccine strategies. DNA vaccines can easily be modified, they show good safety profiles, are stable and inexpensive to produce, and the immune response can be focused to the
A Biragyn +73 more
core +7 more sources
The Dualism of Tax Consultants’ Roles in the Taxation System
The dualism of tax consultant's role as the agent of taxpayers and governments becomes a phenomenon in this research. Therefore, this research aims to understand the meaning of the dualism role of tax consultants in the taxation system. This study uses a
Yenni Mangoting +2 more
doaj +1 more source
Public companies non-financial reporting and audit in Ukraine: challenges and prospects [PDF]
Public interest entities and public companies as their representatives should be an example in implementing of sustainable development initiatives (sustainable development goals of the United Nations, development strategy «Europe-2020», «Sustainable ...
Inna Makarenko
doaj +1 more source

