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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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Tax forecasting as part of a macro financial controlling system: the case of Ukraine [PDF]
Zeszyty Teoretyczne Rachunkowości, 2017 Tax forecasting as part of a macro financial controlling system: the case of Ukraine The current system of forecasting and tax planning in Ukraine is oriented to the needs of the government, its goal being to calculate the desired amounts of tax revenue.
Tetiana Paientko, Kateryna Proskura
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Can tax agents support tax compliance in low‐income countries? Evidence from Uganda
Public Administration and Development, 2023 AbstractTax agents' role in ensuring or deterring compliance with tax obligations has received relatively little attention in the literature. Some evidence has emerged indicating when agents improve (or decrease) compliance, and why taxpayers employ their services.
Giovanni Occhiali, Fredrick Kalyango
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Latin American Research Review, 2023 Tax evasion can be considered as a systemic fraud in which different parties such as taxpayers, lawyers, banks, and multinational entities interact. Here, accountants are key agents owing to their legal liability in tax reporting and their knowledge on ...
José Ramírez-Álvarez
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Financial Education - Strategy to Combat Tax Evasion [PDF]
Ovidius University Annals: Economic Sciences Series, 2022 In most countries, one of the reasons for economic problems is the extent of tax evasion in its various forms. Tax evasion is the way in which economic agents respond to tax pressure when they exceed a certain threshold necessary for starting ...
Oana Oprișan +2 more
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Income taxation, uncertainty and stability [PDF]
, 1997 This paper develops a political model to analyze the stability of income tax schedules. It is assumed that agents perceive any proposed alternative tax policy as more uncertain than the status quo. A tax policy is stable if it is a Condorcet winner.
Marhuenda, Francisco +1 more
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The Effect of Volume of Transaction On The Intention Towards Tax E-filing
SHS Web of Conferences, 2017 Volume of transaction is specifically referring to number of clients or return forms dealing by tax agents/preparers. This variable does play role even though there is less empirical evidence on this matter.
Aziz Saliza Abdul, Idris Kamil Md
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The Role of Tax Agents in Sustaining the Malaysian Tax System
Procedia - Social and Behavioral Sciences, 2014 AbstractIn Malaysia, a self-assessment system has been implemented for all companies for more than a decade. The system necessitates corporate taxpayers to declare and calculate accurate sources of income, estimate income tax payable, keep records for audit purposes, and comprehend income tax legislation. In complying with these demands, many corporate
Isa, Khadijah Mohd +2 more
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Energies, 2021 To achieve the climate goals of the Paris Agreement, greenhouse gas emissions from the electricity sector must be substantially reduced. We develop an agent-based model of the electricity system with heterogeneous agents who invest in power generating ...
Jinxi Yang +2 more
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SYSTEM DYNAMICS MODEL OF TAX BEHAVIOR TAKING INTO ACCOUNT INCOME DISTRIBUTION
Вісник Харківського національного університету імені В.Н. Каразіна: Серія Економіка, 2019 The problem of investigating the impact of taxation on the behavior of economic agents remains relevant within a long period of time. This is due, on the one hand, to the multiplicity of channels of this influence, which cover different aspects of people'
Tatiana Bitkova +2 more
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