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Investigating Tax Culture of the Tax Payers of the Iranian Tax Administration

SSRN Electronic Journal, 2017
The purpose of this study is to investigate the tax culture of tax payers in the Iranian Tax Administration. This was an applied-descriptive survey study. The statistical population was divided into three groups according to the share of tax revenue in 2017 and 12 provinces from 31 provinces selected by cluster and quota sampling.
openaire   +3 more sources

TAX FAIRNESS, PERCEIVED CORRUPTION AND TAX ADMINISTRATION IN NIGERIA

Malete Journal of Accounting and Finance, 2023
Globally, perceived unfairness and corruption in tax administration cause taxpayers to be apathetic about their tax obligations, leading to tax evasion.
Mubaraq Sanni, Benuh Adama IDRIS
doaj  

Evaluation of organizational climate factors on tax administration enterprise resource planning (ERP) system. [PDF]

Heliyon, 2022
Akrong GB, Shao Y, Owusu E.
europepmc   +1 more source

APPEAL IN TAX PROCEDURE

Pravo, 2013
The right to appeal is granted to every taxpayer who considers that his right has been denied or injured with enactment of the tax-administrative act in the tax procedure.
Jasmina Ivanović Knežević
doaj  

Constructing a Novel Network Structure Weighting Technique into the ANP Decision Support System for Optimal Alternative Evaluation: A Case Study on Crowdfunding Tokenization for Startup Financing

International Journal of Computational Intelligence Systems
This study constructed a novel decision-making framework for startup companies to evaluate token financing options. A Network structure weighting (NSW) technique was developed and integrated with the analytic network process (ANP) to create a ...
Chun-Yueh Lin
doaj   +1 more source

Evaluating Risk and Performance in Non-Life Insurance Markets: Evidence from EU and EEA Countries

Risks
Non-life insurance markets face growing pressure from inflation, geopolitical uncertainty, and climate-related risks. These developments increase the need for comprehensive performance evaluation from a risk-based perspective. In this context, this study
Neylan Kaya, Güler Ferhan Ünal Uyar, Aslıhan Ersoy Bozcuk, Mustafa Terzioğlu, Burçin Tutcu, Hasan Talaş   +5 more
doaj   +1 more source

Relationships of mental budgeting of the self-employed without personnel with tax compliance, pension, and disability arrangements

Frontiers in Behavioral Economics
IntroductionSelf-employed people without personnel mostly behave like consumers in managing their business finances, frequently leading to ill-management of the company finances.
Gerrit Antonides, I. Manon de Groot
doaj   +1 more source

ABOUT THE MODIFICATION OF FISCAL RULES IN OF INVESTMENT DEVELOPMENT OF THE RUSSIAN ECONOMY

Финансы: теория и практика, 2017
The article analyzes the problem of modifying the budget rules while facing a slowdown of the economic growth in Russia in the context of high levels of natural rent.
V. V. Maslennikov, M. R. Pinskaya
doaj  

STUDI KEPATUHAN WAJIB PAJAK DARI ASPEK PENGETAHUAI\, PERSEPSI, DAN SISTEM ADMINISTRASI

The Indonesian Accounting Review, 2011
The low level of tax compliance and tax reform in tax administration system are considered the two important issues. This importonce has become the background of this research.
Devi Tri Asih, Kautsar Riza Salman
doaj   +1 more source

Sports Law: Some Introductory Considerations

Annals of Applied Sport Science, 2016
With the rise of importance of sport as a social phenomenon in recent decades, more public attention has been paid to the issue of the legal nature of the rules governing social relations in sports.
Miloš Galantić
doaj