Results 251 to 260 of about 2,483,440 (298)
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Tax Administration and Technology: From Enhanced to No-Cooperation?
SSRN Electronic Journal, 2022In recent years, technology has induced many reforms within tax administration and improved the relations between taxpayers and tax authorities. There is a growing consensus that increasing the relationship between those parties leads to increased levels of voluntary compliance, and that technology-driven reforms are the best way to implement that goal.
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Tax Compliance in the Spotlight – The Challenges for Tax Administrations and Taxpayers
Bulletin for International Taxation, 2017In this article, the authors examine the relationship between tax transparency and tax compliance. Specifically, the authors consider the opportunities and challenges brought about by the tax transparency agenda and its potential impact on tax compliance strategies.
Schoueri, Pedro, Majdanska, Alicja
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Auditor, 2015
On June 2, 2015 the Federal law No. 113-FZ dated 02.05.2015 and providing an increase of tax agents’ responsibility for observance of requirements related to the legislation on taxes and fees came into force.
E. Smirnov, null Смирнов
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On June 2, 2015 the Federal law No. 113-FZ dated 02.05.2015 and providing an increase of tax agents’ responsibility for observance of requirements related to the legislation on taxes and fees came into force.
E. Smirnov, null Смирнов
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Digitalization of Tax Administration and Tax Avoidance
This chapter delves into the Moroccan tax system's challenges, underscored by a significant tax shortfall as reported by the IMF. At its core, the study explores the nexus between digitalization in tax administration and taxpayer behavior, particularly focusing on tax avoidance.Rida Belahouaoui, El Houssain Attak
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The effects of tax administration on tax morale [PDF]
, 1992 Econometric analyses of the standard model of tax evasion overwhelmingly reveal that auditing rates and fines do not have the expected, systematic and sizeable deterrence effect on tax evasion. It is shown that tax morale may be the missing factor. In Swiss cantons, characterized by referendum democracy, tax morale seems to be significantly higher than
Pommerehne, Werner W., Frey, Bruno S.
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Tax Expertise in the Tax Administration System
Proceedings of the 1st International Conference on Methods, Models, Technologies for Sustainable Development, 2022Musa Basnukaev, Reseda Madaeva
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A conceptual framework for digital tax administration - A systematic review
Government Information Quarterly, 2022Edidiong Bassey
exaly
Tax Administration 3.0: The Digital Transformation of Tax Administration
2020openaire +1 more source
2017
The main research question of the paper is what capacities tax administrations should develop in order to cope with the EU regulations in regard to tax transparency and tax rulings and thus contribute to effective implementation of national and supranational policies on tax rulings through the shared principles of the European Administrative Space ...
Lalić Novak, Goranka, Džinić, Jasmina
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The main research question of the paper is what capacities tax administrations should develop in order to cope with the EU regulations in regard to tax transparency and tax rulings and thus contribute to effective implementation of national and supranational policies on tax rulings through the shared principles of the European Administrative Space ...
Lalić Novak, Goranka, Džinić, Jasmina
openaire