Results 11 to 20 of about 2,068 (262)
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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Misperceptions About Tax Audits [PDF]
SSRN Electronic Journal, 2018 For some entities, the utility-maximizing evasion rate depends substantially on tax audit features, such as audit probabilities and penalty rates. Bergolo et al. (2017) document large misperceptions about these features. In this paper, we expand the analysis of survey data to explore potential sources of these misperceptions.
Bérgolo Sosa, Marcelo +4 more
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Measures to Prevent Tax Debt among Small and Medium-Sized Businesses [PDF]
Problemi Ekonomiki, 2020 The article aims at forming a roadmap for self-reliant control of the absence of tax debt for small and medium-sized businesses in Ukraine. The necessity of conducting tax audits for small and medium-sized businesses in terms of preventing tax evasion ...
Rudyk Nataliia V.
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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
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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
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Вестник университета, 2021 The purpose of tax audits is to verify that the taxpayer complies with the norms of tax legislation. As a rule, in conditions of instability, constantly changing tax legislation, taxpayers violate the norms of the Tax Code of the Russian Federation.
N. Z. Zotikov
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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.
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New Leverage for Increasing Tax Revenues in Turkey: Traditional Tax Applications Supported by Electronic Tax Audits [PDF]
Risk in Contemporary Economy, 2016 In this study, it is examined for the period 2000- 2015 in Turkey that increasing the electronic applications regarding tax audits had the effects on the required amount of tax levied as a result of tax audits.
Ozge Onkan
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Tax audits of customs payments
Вестник Воронежского государственного университета: Серия экономика и управлениеSubject. The article examines issues related to the organisation of audits and audit methods used to validate that all customs payments were duly calculated, recorded, and paid.
Vera N. Serdyuk +2 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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