Results 21 to 30 of about 13,801 (316)
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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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
doaj +1 more source
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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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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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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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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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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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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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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SAMPLING AUDIT OF THE TAX AUDIT IN INDONESIA
Scientium Law Review (SLR), 2022 The problems of low Audit Coverage Ratio (ACR) and Additional Underpaid Tax Assessment Letters (SKPKBT), tax audit period, and tax determination expiration considerations indicate that this phenomenon is necessary to produce an ideal (legal) concept related to audit sampling in tax audits for Indonesia.
openaire +1 more source