Results 1 to 10 of about 560,783 (257)

Valproate reactivates HTLV-1 tax and reduces ABCB1/MDR1 expression in PBMCs derived from ATLL patients [PDF]

open access: yesFrontiers in Oncology
Chemoresistance remains a major obstacle to effective treatment and durable remission in leukemia patients. Although initial responses to chemotherapy are often favorable, relapse frequently occurs due to the emergence of drug-resistant malignant clones.
Célima Mourouvin   +15 more
doaj   +2 more sources

The effect of income and expense shifting on the corporate income tax evasion [PDF]

open access: yesCentral European Management Journal, 2023
Purpose – This paper aims to present a study on the effect of income and expense shifting on the corporate income tax evasion – an example of intentional noncompliance practiced by tax agents.
Sabina Kołodziej   +2 more
doaj   +1 more source

Investigating the effects of a permanent tax shock on banking interest on Economic Variables in Iran: A deterministic DSGE Approach [PDF]

open access: yesاقتصاد باثبات, 2022
Taxes are considered as a stable and sustainable source of public financing of governments and policy makers which always looking to make the most of this financial tool by establishing optimal tax laws in order to achieve economic goals.
Paria Nejadaghaeianvash   +3 more
doaj   +1 more source

Tax Planning Practices Amongst Tax Agents: Evidence from Malaysia

open access: yesJABE (Journal of Accounting and Business Education), 2022
This study explored the complexity of corporate tax planning practised by the tax agents. In Malaysia, studies on tax investigations were limited due to the high information privacy factors.
Mohd Rizal Palil, Syahirah Razif
doaj   +1 more source

Views of Tax Agents on The Malaysian Tax System and Compliance Burden: Qualitative Analysis

open access: yesAsian Journal of Accounting Perspectives, 2011
This study focuses on the compliance burden of Malaysian corporations from the perspective of tax agents. Two main areas are investigated, namely, suggestions for reducing the tax compliance burden of companies and improving the Malaysian tax system ...
Noor Sharoja Sapiei   +3 more
doaj   +7 more sources

Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda

open access: yesCogent Business & Management, 2020
The purpose of this study is to examine the relationship between knowledge requirements, complexity of the tax system and tax compliance in Uganda while exploring the indirect effects of compliance costs.
Doreen Musimenta
doaj   +1 more source

Impact of tax fairness and tax knowledge on tax compliance behavior of listed manufacturing companies in Nigeria [PDF]

open access: yesProblems and Perspectives in Management, 2022
Tax compliance is a major contemporary debate surrounding corporate taxation in the business world. The tax avoidance issue, which remains an ethical problem for companies, has been a general concern in developed and developing countries alike.
Olufemi Oladipo   +4 more
doaj   +1 more source

PREDICTION OF COOPERATIVE TAX AVOIDANCE AND FINANCIAL STRATEGY

open access: yesInternational Journal of Business, Economics, and Social Development, 2023
One of the problems faced by cooperative managers is related to tax compliance, on the other hand, it is related to the ability to increase cooperative surplus that can be used for reinvestment, dividends, and other social funds.
Sugiyanto Sugiyanto, Lely Savitri Dewi
doaj   +1 more source

Post Implementation of Goods and Services Tax (GST) in Malaysia: Tax Agents’ Perceptions on Clients’ Compliance Behaviour and Tax Agents’ Roles in Promoting Compliance

open access: yesSHS Web of Conferences, 2017
The Malaysian government introduced the Goods and Services Tax (GST) starting from 1 April 2015 to enhance the revenue collections and mitigate the transfer pricing manipulation.
Muhammad Izlawanie
doaj   +1 more source

Les plans de formation des magistrats et agents des finances publiques sont-ils des actes de langage ou des décisions politiques ?

open access: yesRevue Française des Sciences de l’Information et de la Communication, 2017
Is the training of magistrates and tax agents intended to make them more effective in fighting financial crime or is the goal more in line with the rationale of harmonising behaviours ?
Frédéric Compin
doaj   +1 more source

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