Results 11 to 20 of about 950,457 (295)
Responsive tax administration model and tax compliance
Правоприменение, 2022 The subject. The author studies models of tax administration.The purpose of the article is to confirm or refute hypothesis that successful tax administration strategy consists a balanced combination of tax enforcement measures and positive incentives.The
A. V. Demin
doaj +2 more sources
Optimal Tax Administration [PDF]
IMF Working Papers, 2017 Abstract This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the development of a summary measure of the impact of administrative interventions—the “enforcement elasticity
Michael Keen, Joel Slemrod
openaire +2 more sources
Technical Notes and Manuals, 2020 This technical note and manual (TNM) addresses the following questions: What is a business continuity plan (BCP) and what are its main components? What are a BCP’s key design considerations for an epidemic? What are the organizational and management arrangements for a BCP? How does a BCP maintain a tax agency’s critical functions during an epidemic?
John Brondolo +2 more
openaire +3 more sources
Tax administration, trust in tax authorities, and personal income tax compliance: Evidence from Nigeria [PDF]
Public and Municipal Finance, 2023 Developing countries are characterized by a low level of tax compliance arising from weaknesses in tax administration and trust deficits. This poses a critical challenge toward the attainment of developmental goals.
Tajudeen John Ayoola +4 more
doaj +1 more source
Tax Administration and Tax Systems [PDF]
SSRN Electronic Journal, 2015 This is a review of the so-called "Optimal tax systems" approach to the econòmic analysis of taxation. This approach acknowledges the bunch of instruments the public sector has to collect revenues, but also the multiple responses of taxpayers to them.
openaire +3 more sources
Сибирское юридическое обозрение, 2018 The article analyzes the elements of an administrative offense provided for by Part 1 of Article 14.1 of the Administrative Offenses Code of the Russian Federation.
A. V. Popov
doaj +1 more source
Сибирское юридическое обозрение, 2019 Article 171 of the Criminal Code of the Russian Federation and Article 14.1 of the Code of Administrative Offenses of the Russian Federation establish public legal responsibility for conducting business activities without state registration as an ...
A. V. Popov
doaj +1 more source
COMMUNICATING WITH TARGET MARKET ENVIRONMENT [PDF]
Journal of Process Management and New Technologies, 2016 The generally accepted definition that related to conceptual determination of market communication has not been performed. However, market communication can be defined as a set of activities and natural relationships that companies in various branches ...
Stanka Djurić, Svetlana Trajković
doaj +1 more source
La necesaria adaptación de los tributos a las nuevas tendencias de los negocios electrónicos
IDP, 2014 Los nuevos modelos de negocio digitales, así como la complejidad de algunas operaciones de comercio electrónico, encuentran en la red el nicho idóneo para la derivación de los beneficios hacia territorios en los que existe una menor o nula tributación, y
Bartolomé Borrego Zabala
doaj +1 more source
Societal Studies, 2013 The objective of the article is to present the qualitative research of the perceptions of ethical problems in Lithuanian tax administration from the point of view of both taxpayers and tax administrators. A questionnaire reflecting the statements of the Ethics Code has been designed.
Visockaitė, Audra, Birškytė, Liucija
openaire +4 more sources