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Is There a Link between Tax Administration Performance and Tax Evasion?
EconomiesThe performance of tax administrations (TAs) is usually described as their capacity to complete activities with the minimum of resources engaged. Accordingly, tax administration performance is a multifaceted phenomenon, and measuring and benchmarking its performance against other countries or regions remains a puzzle for researchers and practitioners ...
Zeljko Spasenić +2 more
exaly +4 more sources
Is there a connection between the tax administration and the political power? [PDF]
, 2003 This paper offers empirical evidence from Spain of a connection between the tax administration and the political power. Firstly, the regional tax administration is not immune to the budgetary situation of regional government, and tends to exert a greater
Esteller Moré, Alejandro
core +6 more sources
The Role of Financial Inclusion on Economic Growth in Sub Saharan African (SSA) Region [PDF]
Athens Journal of Business & Economics, 2022 Recently, financial inclusion through improved access within SSA region has increased and at a faster rate compared to other regions. By estimating panel data on 45 countries between 2004 and 2017, using Generalized Method of Moments (GMM) method, this ...
Masoud Mohammed Albiman +1 more
doaj +1 more source
Polish-English Terminology of Tari Law as a Challenge for an ESP Translator [PDF]
Language, Culture, Politics, 2022 This study attempts to examine the following phenomena: translator's experience and linguistic competence (their hierarchy) in the process of translating specialistic texts in the field of tariff law as well as the equivalence of translations in the ...
Monika Dyńska
doaj +1 more source
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
doaj +1 more source
Optimal Tax Administration [PDF]
IMF Working Papers, 2017 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 of tax ...
Michael Keen, Joel Slemrod
openaire +2 more sources
Effect of the production site on stable isotopes of ethanol in fruit spirits
Talanta Open, 2022 Stable isotope ratio analyzes are powerful analytical methods that can be used to check the authenticity of alcoholic beverages and to detect any adulteration.
Ildikó Gherghely +4 more
doaj +1 more source
Safety & Fire Technology, 2022 Aim: This article attempts to present the issues related to the strengthening of chemical, ecological and environmental safety as an essential component of the safety of citizens and the activities of public authorities, on the example of the activities ...
Andrzej Puka, Krzysztof Cygańczuk
doaj +1 more source
Application of digital tools to enhance tax administration processes [PDF]
SHS Web of Conferences, 2021 The article discusses approaches to organizing the process of tax administration, reveals the problems and prospects of tax administration through the use of digital tools.
Ripol-Saragosi Lyudmila +1 more
doaj +1 more source
International Journal of Public Finance, 2021 In this study, the relationship between the direct and indirect taxes and economic growth between the years 2006-2018 including the provinces in Turkey was investigated by panel data analysis.
Ersin Nail Sağdıç, Duygu Aydın
doaj +1 more source