Results 31 to 40 of about 2,483,440 (298)

Revisiting the Elements of an Administrative Offences Under Part 1 of Article 14.1 of the AOC RF (Administrative Offenses Code of the Russian Federation) (Illegal Entrepreneurship)

open access: yesСибирское юридическое обозрение, 2018
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]

open access: yesJournal of Process Management and New Technologies, 2016
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

open access: yesIDP, 2014
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]

open access: yes, 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  

Financial guards at Europol. Participation of the National Tax and Customs Administration and its predecessor, the Hungarian Customs and Finance Guard in the workof the European Union Agencyfor Law Enforcement Cooperation

open access: yesBelügyi Szemle
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]

open access: yesSSRN 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   +2 more sources

Innovative tax administration tools in Russia

open access: yesВестник 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
doaj   +1 more source

MODELING TAXPAYER BEHAVIOR: AN EXPERIMENTAL ANALYSIS OF RESPONSES TO TAX GAME PARAMETERS

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики
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

open access: yesMizan 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

Comparative analysis of tax administration system in Russian regions [PDF]

open access: yesЭкономика 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

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