Results 21 to 30 of about 61,543 (316)
Applying behavioral insights to tax compliance: Experimental evidence from Latvia [PDF]
, 2020 This is the final version. Available on open access from the Journal of Tax Administration via the link in this recordIn recent years, tax authorities around the world have started using behavioral insights to encourage taxpayers to fulfill their ...
Mazar, N +5 more
core
Belügyi SzemleAim: To give an overview of the cooperation between Europol and the National Tax and Customs Administration. Methodology: The different areas of cooperation are presented by the authors based on the review of the available documents, the factual ...
Kristóf Péter Bakai, Zsolt Csatlós
doaj +1 more source
Innovative tax administration tools in Russia
Вестник университета, 2022 The article examines the current system of tax administration in Russia and its innovative tools, actively developed and implemented in the context of the digital technologies’ rapid development and the transformation of the control and supervisory state
N. G. Мorozova, Zh. M. Korzovatykh
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Tax administration reform in transition: the case of Croatia
, 1998 This Occasional Paper reports the research results of a project on the tax administration in Croatia conducted by the Institute of Public Finance in Zagreb for the Croatian Tax Administration.
Ott, Katarina
core +1 more source
Examining the Tax Administration Law of Ethiopia in Light of the Tax Compliance Theories
Mizan Law Review, 2022 The problem of tax non-compliance is a serious global phenomenon, especially in developing and least developed countries. In this regard, states design their tax administration laws and tax compliance rules in light of the two most dominant tax ...
Tewachew Molla Alem +1 more
doaj +1 more source
Tax-Tariff Reform with Costs of Tax Administration [PDF]
SSRN Electronic Journal, 2007 As is broadly recognized, the straightforward application of the Diamond-Mirrlees (1971) production efficiency theorem implies that when lump-sum taxation is not available, then it is optimal for the government in a small open economy to rely on taxes on the net demand of households rather than on border taxes to finance its resource requirements ...
openaire +3 more sources
Сибирское юридическое обозрение, 2020 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
Comparative analysis of tax administration system in Russian regions [PDF]
Экономика региона, 2011 This paper presents the results of the study on tax administration attractiveness for taxpayers in the Russian Federation. The authors provide an overview of existing approaches to understanding the nature of the tax administration.
Aleksey Sergeevich Naydenov +1 more
doaj +1 more source
Advanced Materials, EarlyView.Metasurface‐engineered NC‐TENG arrays integrate tactile pressure mapping, non‐contact gesture sensing, and acoustic signal readouts in one ultrathin module, and outperforms pristine PDMS in terms of electrical output and real‐time spatial mapping for next‐gen wearables.
Injamamul Arief +12 more
wiley +1 more source
Tax Administration of VAT: Impact of Changes [PDF]
SHS Web of Conferences, 2019 The relevance of the issue examined is stipulated by the results of the conducted study of the term “tax administration” and analysis of the impact of changes in tax administration of value added tax (VAT). The purpose of this study is to investigate the
Mikhaleva O.L. +3 more
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