Results 11 to 20 of about 16,173 (255)
Assessment of Tax Risks Arising from Personal Income Tax Agents
Финансы: теория и практикаPersonal income tax (PIT) is one of the budget-forming taxes in the Russian Federation, therefore, an important direction of tax planning is the assessment of risks arising from both tax agents (at the micro level) and the state represented
E. Е. Smirnova
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Tax Agents’ Acceptance of the Digitalisation of Tax Administration in Malaysia [PDF]
Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia, 2021 Digitalisation has changed the way we navigate the economy with the transition to Industry 4.0. The government and taxpayers should work together with tax agents to engage in digital transformation. Moreover, the Government provides a range of incentives in Budget 2020 to accelerate economic growth in the New Economy and Digital Age and further promote
Suzana Saruji, Nadiah Hamid
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A MULTI-AGENT-BASED APPROACH TO TAX MORALE [PDF]
International Journal of Modern Physics C, 2008 We embed the behavior of tax evasion into the standard two-dimensional Ising model. In the presence of an external magnetic field, the Ising model is able to generate the empirically observed effect of tax morale, i.e., the phenomenon that in some countries tax evasion is either rather high or low.
Lima, F. W. S., Zaklan, Georg
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Income tax compliance in a principal-agent framework [PDF]
Journal of Public Economics, 1985 Previous analyses have modeled income tax evasion as a "portfolio problem," deriving the optimal consumption of the "risky asset" (unreported income) under the assumption of a fixed probability of detection, The purpose of this paper is to examine some of these issues in tax compliance starting from a different set of assumptions.
Reinganum, Jennifer F., Wilde, Louis L.
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Subjects of Tax Legal Relations
Сибирское юридическое обозрение, 2019 The article deals with issues related to classification and certain aspects of the legal status of subjects of tax legal relations, the concepts of “subjects of tax law”, “subjects of tax legal relations”, “participants in tax legal relations” are ...
L. V. Burnysheva, I. G. Lvova
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INTERPRETATION OF VAT ADJUSTMENT FOR DELAY PENALTIES [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022 In general, transactions between private economic agents are subject to value-added tax. This economic category is an indirect tax borne by the final consumer.
SORIN-CONSTANTIN DEACONU
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Статистика и экономика, 2016 Intermediation of the commercial banks in tax relations between taxpayers (payers of fees, tax agents) and tax bodies throughout the existence of Russian Federation tax system had been interpreted by specialists very ambiguously.This situation occurs at ...
Elena I. Sycheva, Valentina V. Samoylova
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Unfair tax competition influence on the development of the sustainable economy and international economic relations [PDF]
E3S Web of Conferences, 2021 The gist of this article boils down to the impact of unfair tax competition on the current state and further development of a sustainable economy and international economic relations.
Sokolova Olga +2 more
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The Influence of Personal and Professional Ethics of Tax Agents on Their Perception of Tax Evasion
Asian Journal of Accounting Perspectives, 2023 Research aim: This study seeks to identify the relationship between the personal and professional ethics of tax agents and their perception of tax evasion. Design/ Methodology/ Approach: A four-section survey questionnaire was used to collect data from primary sources. A total of 349 questionnaires were collected via online distribution.
Magdalene Christie Anak Johnes Abit +2 more
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Revista Derecho del Estado, 2017 There is not a “Global Code” that encodes the duty of cooperation between tax authorities in the world, concerning the global tax system. This article addresses this issue by proposing a global Code of administrative cooperation in tax matters including ...
Eva Andrés Aucejo
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