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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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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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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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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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Analysis of the Tax Consciousness of a Taxpayer and a Tax Agent
The Journal of the Korea Contents Association, 2008 To examine whether there are any differences between the consciousness of a taxpayer and that of a tax agent, this study has been analyzed and performed by using the questionaire. The results of the analysis show that there are some differences in variable of analytical objects in the tax consciousness of a taxpayer and a tax agent.
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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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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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Incentive Effects of Bonus Taxes in a Principal-Agent Model [PDF]
SSRN Electronic Journal, 2010 Several countries have implemented bonus taxes for corporate executives in response to the financial crisis of 2007-2010. Using a principal-agent model, this paper investigates the incentive effects of bonus taxes by analyzing the agent's and principal's behavior.
Dietl, Helmut +3 more
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TAX COMPLIANCE AND THE CHOICE OF AN OPTIMUM STRATEGY FOR THE ECONOMIC AGENTS [PDF]
Journal of Tax Reform, 2017 The strategy analysis of taxpayer behavior while observing tax law requires weakening of traditional initial assumptions in order to take into account the subjective character of economic agents’ reaction to tax system changes. The aim of the given research is to identify the appropriate model of taxpayers’ behavior in conditions of the tax control ...
Vladimir A. Molodykh +1 more
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أهمية التحقيق الجبائي للتسيير في الإدارة الجبائية – دراسة تطبيقية لمفتشية الضرائب أول نوفمبر بغرداية [PDF]
مجلة الاجتهاد للدراسات القانونية والاقتصادية, 2023 The Fiscal checking For Management is one of the internal control mechanisms that the tax administration resorts to in evaluating the performance of its interests through the use of a set of methods and procedures that enable it to eliminate many errors ...
غشي العيد +1 more
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