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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Tax Audit and Tax Control: Interaction Model and Legislative Regulation [PDF]
Облік і фінанси, 2022 Calculations for taxes and payments are one of the key areas of accounting and the object of tax control and audit at any enterprise. The interaction of tax inspectors and auditors and their relations with tax-paying enterprises within the framework of ...
Mariia Shyhun, Andrii Zhuravel
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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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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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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
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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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The influence of audit committees, independent commissioners, and audit quality on tax avoidance with company size as a moderating variable [PDF]
New Applied Studies in Management, Economics & Accounting, 2023 The purpose of this study is to determine the effect of audit committees, independent commissioners, and audit quality on tax avoidance with company size as a moderation variable. This research belongs to the type of quantitative research.
Fina Umniyatul Izza +2 more
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Impact of Taxpayer Compliance on Revenue Collection: A Case of Mbeya City, Tanzania [PDF]
International Journal of Management, Accounting and EconomicsThe research aims to investigate the effect of taxpayer compliance on revenue collection using Mbeya City as a case study. Examine the degree of compliance, the variables influencing taxpayer compliance, and the relationship between taxpayer compliance ...
Beny Mwenda, Lewis Charles
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