Results 1 to 10 of about 7,570 (315)
CURRENT CHALLENGES AND PROSPECTS OF LOAN PORTFOLIO QUALITY MANAGEMENT IN WARTIME: THE CASE OF UKRAINE [PDF]
Akademičnij Oglâd, 2023 The purpose of the study is to develop effective ways to solve the problems of managing the quality of the loan portfolio of the Ukrainian banking sector in the context of the financial crisis caused by the russian-Ukrainian war.
Iryna Zaichko +3 more
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Audits, audit effectiveness, and post-audit tax compliance [PDF]
Journal of Economic Behavior & Organization, 2020 This study uses a laboratory experiment to investigate the effect of audit effectiveness, or the share of undeclared income that the tax agency detects in an audit, on post-audit tax compliance. We also study whether the effects of audits depend on a taxpayer's reporting behavior prior to the audit.
Kasper, Matthias, Alm, James
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PEMERIKSAAN ULANG ATAS PEMBATALAN KETETAPAN PAJAK SECARA FORMAL
Akuntansi dan Teknologi Informasi, 2022 Directorate General of Taxes has several times faced the fact that the tax assessments that have been issued have been formally canceled. The purpose of this study is to determine the re-audit procedure for tax assessments that are formally canceled ...
Suparna Wijaya, Yudhan Wahyu Illahi
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Issue of fairness in modern Russian society and the humanitarization of education as a way to solve it [PDF]
SHS Web of Conferences, 2021 The research reflects on the contribution of the humanitarization of education in solving the problems of fairness in contemporary Russian society. The authors reveal the concepts of humanitarization of education and fairness, as well as analyze the ...
Oborsky Aleksey Y. +2 more
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Misperceptions About Tax Audits [PDF]
SSRN Electronic Journal, 2018 For some entities, the utility-maximizing evasion rate depends substantially on tax audit features, such as audit probabilities and penalty rates. Bergolo et al. (2017) document large misperceptions about these features. In this paper, we expand the analysis of survey data to explore potential sources of these misperceptions.
Bérgolo Sosa, Marcelo +4 more
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The impact of corporate tax risk on audit fee [PDF]
بررسیهای حسابداری و حسابرسی, 2015 Auditors use several factors for pricing of audit services. Theoretically, corporate risk and complexity are the main factors affecting audit fees. The purpose of this study is to evaluate the impact of corporate tax risk on audit fees.
Omid Pourheidari +1 more
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Analysis of consumers` innovation efficiency: changes of the consumption patterns in the Ukrainian society over the last 25 years [PDF]
Geopolitics under Globalization, 2017 This paper reviews the transformation of Ukrainian consumption patterns since 1991 and the impact this change had on Ukrainian consumers. The authors research the market forces and the influence those forces had on the consumer behavior.
Hanna Sanko, Artem Koldovskyi
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Problems of protecting the rights of taxpayers in the framework of examining the materials of a tax audit and making a decision by a tax authority [PDF]
SHS Web of Conferences, 2022 The subject of the study is the Russian Federation legislation, case law, as well as domestic and foreign doctrine, which allow us to establish the main problems of determining the concept of procedural norms’ materiality of breach when examining the ...
Zimulkin Maxim Igorevich
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E-Invoicing, Tax Audits and Tax Compliance
Journal of Development Economics, 2023 Difficult to find another policy shift that has promised as much for tax compliance in developing countries as digitalization. Yet the evidence on its impact is scant. Using the universe of tax filings in Rwanda over the period 2012-2019, this paper investigates the extent to which digitalization (in the form of e-invoicing) has impacted on VAT ...
Christos Kotsogiannis +3 more
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Scientific Annals of Economics and Business, 2021 The purpose of this paper is to investigate the relation between audit characteristics and corporate tax avoidance and how board gender diversity (BGDs) moderates this relationship.
Rakia Riguen, Bassem Salhi, Anis Jarboui
doaj +1 more source