Results 31 to 40 of about 2,483,440 (298)
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
COMMUNICATING WITH TARGET MARKET ENVIRONMENT [PDF]
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
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
Applying behavioral insights to tax compliance: Experimental evidence from Latvia [PDF]
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
Aim: 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
Tax-Tariff Reform with Costs of Tax Administration [PDF]
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 +2 more sources
Innovative tax administration tools in Russia
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
doaj +1 more source
MODELING TAXPAYER BEHAVIOR: AN EXPERIMENTAL ANALYSIS OF RESPONSES TO TAX GAME PARAMETERS
The article presents the results of an experimental study of the effects of audit probability, penalty levels, and moral-ethical motivation on taxpayers’ behavior regarding the fulfillment of tax obligations.
Юрій Мискін +5 more
doaj +1 more source
Examining the Tax Administration Law of Ethiopia in Light of the Tax Compliance Theories
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
Comparative analysis of tax administration system in Russian regions [PDF]
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

