Results 21 to 30 of about 7,570 (315)
Environmental, social and governance investment standardization: moving towards sustainable economy [PDF]
Environmental Economics, 2019 This paper is devoted to the investigation of environmental, social and governance investment (investment with ESG criterion) normative base in the context of standardization process in sustainable economy financing.
Alex Plastun +3 more
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TAX AUDIT TO ENSURE BUSINESS PROSPERITY: TRENDS AND PERSPECTIVES
Фінансово-кредитна діяльність: проблеми теорії та практики, 2023 The study identifies key trends impacting the business services industry in 2023, including the strong post-pandemic recovery of demand, increased demand for recruitment services, and increased funding for R&D.
Ostap Olendiy +5 more
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Tax Audits, Tax Rewards and Labour Market Outcomes
Economies, 2023 This theoretical paper studies the relation between tax audits and labour market outcomes (job creation and unemployment) in an economy that contemplates penalties for firms that evade taxes and rewards for firms that comply with tax rules. Intuitively, the simultaneous presence of penalty and reward amplifies the role of auditing, since tax audits ...
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PERANAN ETIKA, PEMERIKSAAN, DAN DENDA PAJAK UNTUK MENINGKATKAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI
Jurnal Akuntansi dan Keuangan Indonesia, 2012 This study aims to examine the determinants of compliance of Indonesian tax payers i.e. tax audit, fine and ethical variables. This study proposes a hypothesis that tax compliance is not only affected by deterrence factors such as tax audit and tax fine ...
Nur Cahyonowati +2 more
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SCT Proceedings in Interdisciplinary Insights and Innovations, 2023 The tax audit, regulated by articles 203 to 207 of the Commercial Code and other related regulations, is an exclusive function of public accountants. Although the law does not offer an official definition, the Technical Council of Public Accounting (CTCP) has clarified its role in statement 7.
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Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta AudituThe authors elaborate on the basic methodological dominants to the financial support of regional development, which can be used in the process of postwar recovery of the regions.
Т. Н. BONDARUK, S. V. ONYSHKO
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The Limit of Tax Audit and Its Impact on the Status of Taxable Entities
Public Governance, Administration and Finances Law Review, 2017 Tax audit is a significant control mechanism nowadays, particularly in the context of increasing tax evasion and tax fraud. Taxable entities are obliged to tolerate the performing of tax audit for a certain statutory period.
Ivana Štieberová
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THE IMPACT OF TAX AVOIDANCE AND AUDIT QUALITY ON TAX AMNESTY PROGRAM
Journal of Management Small and Medium Enterprises (SME's), 2022 Purpose this study was to examine the effect of tax avoidance and audit quality on companies participating in tax amnesty based on Law no. 11 of 2016 concerning Tax Amnesty. Data processing uses logistic regression. Results of study found that companies
David Pangaribuan +2 more
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Audits as a Vaccine or Just Aspirin?
Naše Gospodarstvo, 2017 This paper examines the impact of audits on voluntary tax compliance in the area of value added tax in Slovenia. The analyses argues that audited taxpayers with additional tax assessments as the result of an audit display a higher level of tax compliance
Jagrič Timotej, Lešnik Tomaž
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Joint Tax Audits: Which Countries May Benefit Most?
World Tax Journal, 2016 In their joint fight against tax avoidance and tax evasion, international governance organizations have developed different tools. One of these tools is the joint tax audit, in which two or more countries join together to form a single audit team to examine an issue(s)/transaction(s) of one or more related taxable persons with cross-border business ...
Burgers, Irene J.J., Criclivaia, Diana
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