Results 31 to 40 of about 13,801 (316)
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
doaj +1 more source
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
doaj +1 more source
Modeling the quality of tax audit based on the acceptance of legal taxpayers in business [PDF]
ارزش آفرینی در مدیریت کسب و کارThe purpose of the current research is to find a model of the quality of tax audit based on the acceptance of legal taxpayers in business. According to its purpose, the research method is applicable; and in terms of implementation, it is qualitative; and
Mohsen Hajibabaei +2 more
doaj +1 more source
TAX AUDIT IN THE CONDITIONS OF DIGITALIZATION: CURRENT STATE, PROBLEMS, PERSPECTIVES
Економіка та суспільство, 2023 The article examines the peculiarities of the functioning and development of tax audit in the conditions of digitalization. It is noted that the formation of the digital economy involves the active implementation of innovations and information and ...
Олександр Гай +2 more
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
The regulation of tax practitioners by the Tax Practitioners Board [PDF]
, 2013 This audit assessed the effectiveness of the Tax Practitioners Board’s implementation and administration of the regulatory arrangements for tax practitioners under the Tax Agent Services Act 2009.Overall conclusionTaxpayers make extensive use of the ...
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Agribusiness, EarlyView.ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal +2 more
wiley +1 more source
The Role of Auditor Characteristics on Tax Avoidance
Jurnal AkuntansiPurpose - This study aims to explore the role of auditor characteristics on the practice of tax avoidance in Indonesia. Auditor characteristics are determined from the auditor industry specialization, audit opinion, audit tenure, and audit fee. Meanwhile,
Hendi Hendi, Sherly Sherly
doaj +1 more source
Jurnal Riset Akuntansi Terpadu, 2019 The tax revenues at Pratama Serang Tax Office in the latest five years have a decent percentage of accomplishment while the income of the tax itself is keep increasing, this thing is caused by several problem. For instance, taxpayer compliance, tax audit,
Raula Monica, Andi Andi
doaj +1 more source
Preparation of the Tax Expenditures Statement [PDF]
, 2013 This audit assessed the extent to which the Department of the Treasury and the Australian Taxation Office have improved the management of tax expenditure estimates.Overall conclusionTax expenditures are revenues a government forgoes in pursuit of its ...
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