Results 21 to 30 of about 270,414 (308)
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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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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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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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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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 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 ...
openaire +3 more sources
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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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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