Results 11 to 20 of about 4,314 (305)
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
doaj +2 more sources
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
doaj +1 more source
E-Invoicing, Tax Audits and Tax Compliance [PDF]
Journal of Development Economics, 2023 Difficult to find another policy shift that has promised as much for tax compliance in developing countries as digitalization. Yet the evidence on its impact is scant. Using the universe of tax filings in Rwanda over the period 2012-2019, this paper investigates the extent to which digitalization (in the form of e-invoicing) has impacted on VAT ...
Christos Kotsogiannis +3 more
openaire +3 more sources
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
openaire +3 more sources
The Future of Tax Audits? The Acceptance of Online-Based, Automated Tax Audits and their Effects on Trust and Power [PDF]
, 2021 In this paper, we investigate the acceptance by taxpayers and tax auditors of voluntary e-audits, i.e., online-based, automated tax audits. Further, we analyze the effects of e-audits on trust in and power of tax authorities.
Eberhartinger, Eva +2 more
core +1 more source
Akuntansi Dewantara, 2022 The outbreak of the Covid-19 virus has a negative impact on state tax revenue. MSMEs are the sector most affected by the pandemic by declining turnover and income. This study aims to analyze the effect of tax extensification and tax audits on income tax
dhiah putri wulandari +1 more
doaj +1 more source
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.
doaj +1 more source
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.
openaire +1 more source
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
openaire +1 more source