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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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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
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Tax Administration versus Tax Rates: Evidence from Corporate Taxation in Indonesia
American Economic Review, 2021Rema Hanna +2 more
exaly
Tax Administration 3.0: The Digital Transformation of Tax Administration
2020openaire +1 more source
THE EFFECTS OF TAX ADMİNİSTRATİON AND PERCEPTİON OFPOLİTİCAL ADMİNİSTRATİON ON TAX MORALE: SURVEY
2015Taxes, although remuneration of social service, cause diminishment on individual’s disposable income, fortune and expenses. For this reason, taxes are not generally pleased and it is perceived by taxpayers as a burden. Tax morale which has an important role in determining attitude and behaviors of taxpayers, is defined as an inner motivation in the ...
SANDALCI, Ulvi +2 more
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