Results 11 to 20 of about 270,414 (308)
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
openaire +2 more sources
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
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
doaj +1 more source
Audit probability versus effectiveness: The Beckerian approach revisited [PDF]
, 2012 The Beckerian approach to tax compliance examines how a tax authority can maximize social welfare by trading-off audit probability against the fine rate on undeclared tax.
Rablen, M
core +4 more sources
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
Do Individuals Comply on Income Not Reported by Their Employer [PDF]
, 2007 Individuals (e.g., the self-employed and those earning casual wages such as tips) with income not reported to the tax authority by a third party may be less likely to be detected evading taxes relative to the case in which their income is subject to ...
James R. Alm +2 more
core +1 more source
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
doaj +1 more source