Results 11 to 20 of about 1,059,341 (298)
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
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
doaj +1 more source
Tax Audit and Collection on Tax Revenue
East Asian Journal of Multidisciplinary Research, 2023 This study aims to determine the effect of tax audits and collections on tax receipts at the South Cikarang Pratama Tax Service Office. The research method used in this study is quantitative. The data used is secondary data in the form of payment performance reports and tax revenue performance reports at KPP Pratama Cikarang Selatan.
Jamian Purba +2 more
openaire +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
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
Exploring the involvement of tax audit experts in the early stages of tax audits
International Journal of Research in Business and Social Science (2147- 4478), 2023 Tax compliance and evasion pose significant challenges to tax authorities in South Africa and other countries. In recent times, corporate governance issues have increasingly involved tax compliance. This study focuses on unresolved audit issues with the South African Revenue Service (SARS), expensive litigation, and lengthy arbitration with the tax ...
David Mhlanga, Kgabo Freddy Masehela
openaire +1 more source
FUDMA Journal of Accounting and Finance Research (FUJAFR), 2023 This paper focus on the effect of tax audit on the compliance of taxpayers in the Katsina State Board of Internal Revenue. This paper adopted the survey research design, using primary data. The questionnaire was structured thematically, in line with the
Shamsuddeen Yusuf Bugaje +2 more
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