Results 11 to 20 of about 7,570 (315)
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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Deferred income tax audit: A case study [PDF]
Ekonomski Pogledi, 2018 Deferred income tax, generated as a result of temporary differences between values in business and tax evidences, represents important category of financial statements of Serbian entities from 2004.Research subject in this paper is deferred income tax ...
Vržina Stefan
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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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TAX AUDIT AS A SEPARATE ITEM IN THE SYSTEM OF GENERAL AUDIT
Статистика и экономика, 2016 The article describes General concepts of the audit, the purpose and the essence of the tax audit, determines the methods of calculation of the tax burden, describes the ratio of the total and tax audit.
Aleksey F. Akhmetshin
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Impact of Taxes on Economic Growth in Tanzania [PDF]
International Journal of Management, Accounting and EconomicsThe purpose of the research was to ascertain how taxes affected Tanzania's economic growth. specifically looked at how Tanzania's economic development was impacted by import taxes, value-added taxes, and corporate income taxes.
Nshunju Martin, Beny Mwenda
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Auditor’s verification of a management report: implementation of European experience in Ukrainian banks in crisis conditions [PDF]
Accounting and Financial Control, 2020 The research is devoted to the analysis of the European and Ukrainian experience of banks’ management report audit assurance, the disclosure of the national features of such assurance using the case study of 75 state-owned banks, banks with private and ...
Inna Makarenko, Serhiy Makarenko
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Audit lead selection and yield prediction from historical tax data using artificial neural networks.
PLoS ONE, 2022 Tax audits are a crucial process adopted in all tax departments to ensure tax compliance and fairness. Traditionally, tax audit leads have been selected based on empirical rules and randomization methods, which are not adaptive, may miss major cases and ...
Trevor Chan +2 more
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Is deterrence approach effective in combating tax evasion? A meta-analysis [PDF]
Problems and Perspectives in Management, 2019 The purpose of this paper is to present the results of a meta-analysis of the relationship between determinant factors and tax evasion based on deterrence approach. Using the meta-analysis method, each statistical result of empirical studies is converted
Muh Dularif +3 more
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Proposing a Rigorous Tax Audit Procedures in IRAQ
مجلة الغري للعلوم الاقتصادية والادارية, 2022 The concept of tax audit procedures is related to the provisions and use of tax audit by the government tax agencies Internal Revenue Service (IRS) that are collecting tax from companies and individuals who are by law bound to pay tax.
Aziz Mohammed Aziz
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Complexity, 2023 The expeditious development of the digital economy has posed critical challenges for tax compliance. Recent reforms and technological changes, such as the emergency of platform data sharing, perform as potential instruments to potentially solve the tax ...
Peng Jin, Zhangwei Feng, Guiping Li
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