Results 21 to 30 of about 23,620 (299)
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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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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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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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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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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