Results 261 to 270 of about 4,314 (305)
Some of the next articles are maybe not open access.
2021
The manual discusses one of the main institutions of tax law — tax control. The stages of the formation and development of tax control in Russia, its types, forms and methods are disclosed, tax audits, which are a comprehensive form of tax control, are covered in detail, and material on the regulation of tax control in a number of foreign countries is ...
Yuliya Caregradskaya +6 more
openaire +1 more source
The manual discusses one of the main institutions of tax law — tax control. The stages of the formation and development of tax control in Russia, its types, forms and methods are disclosed, tax audits, which are a comprehensive form of tax control, are covered in detail, and material on the regulation of tax control in a number of foreign countries is ...
Yuliya Caregradskaya +6 more
openaire +1 more source
2021
The textbook is prepared in accordance with the curriculum for the discipline "Tax Audit". It reveals the basics of tax audit in accordance with the methodology of the audit of calculations with the budget for taxes and fees, contains recommended methods of auditing basic taxes, practical tasks, a list of recommended literature for self-study of the ...
openaire +1 more source
The textbook is prepared in accordance with the curriculum for the discipline "Tax Audit". It reveals the basics of tax audit in accordance with the methodology of the audit of calculations with the budget for taxes and fees, contains recommended methods of auditing basic taxes, practical tasks, a list of recommended literature for self-study of the ...
openaire +1 more source
Tax Evasion: Models with Self-Audit
Journal of Systems Science and Complexity, 2008Supervision with self-audit is a combination of audit by the taxpayer himself and audit by the tax authority. This paper studies a taxpayer's optimal policy of tax evasion under supervision with self-audit and its related properties. Assuming that only a certain proportion of evaded tax can be discovered when the audit is executed, the authors consider
Tingting Xiao, Ke Liu, Kin Keung Lai
openaire +1 more source
SSRN Electronic Journal, 2013
The effects of taxes have been discussed in almost every decision context in the extant literature, but the relationship between taxes and auditing has amazingly merited little attention. We explore the relationship between audit effort, audit quality and taxes from the perspective of both auditors and the public using an analytical research model. The
Erich Pummerer, Marcel Steller
openaire +1 more source
The effects of taxes have been discussed in almost every decision context in the extant literature, but the relationship between taxes and auditing has amazingly merited little attention. We explore the relationship between audit effort, audit quality and taxes from the perspective of both auditors and the public using an analytical research model. The
Erich Pummerer, Marcel Steller
openaire +1 more source
2008
Abstract A government has the right to “audit,” i.e., examine the books and financial records of its taxpayers to determine whether enough tax has been paid. But or an auditor to examine each and every record among thousands or millions available is neither efficient nor possible.
openaire +1 more source
Abstract A government has the right to “audit,” i.e., examine the books and financial records of its taxpayers to determine whether enough tax has been paid. But or an auditor to examine each and every record among thousands or millions available is neither efficient nor possible.
openaire +1 more source
Auditor, 2017
The article substantiates the demand for tax audit in Russia, reviews the scientific literature on the terminology and procedure for conducting tax audit, presents the results of analysis of tax audit techniques used in domestic practice, substantiates the need to use different methods when conducting inspections of specific types of taxes.
Galina Denisenko +5 more
openaire +1 more source
The article substantiates the demand for tax audit in Russia, reviews the scientific literature on the terminology and procedure for conducting tax audit, presents the results of analysis of tax audit techniques used in domestic practice, substantiates the need to use different methods when conducting inspections of specific types of taxes.
Galina Denisenko +5 more
openaire +1 more source
2021
Abstract The favorable results of fiscal/tax policies implemented in a country depend on the accuracy of the declarations and the full timely payment of taxes. Tax auditing is the administrative function that ensures the accuracy of the taxes to be paid. From a global perspective, tax auditing is very important in all countries.
openaire +1 more source
Abstract The favorable results of fiscal/tax policies implemented in a country depend on the accuracy of the declarations and the full timely payment of taxes. Tax auditing is the administrative function that ensures the accuracy of the taxes to be paid. From a global perspective, tax auditing is very important in all countries.
openaire +1 more source
Tax audits as a path to tax compliance in Portugal
European Journal on Criminal Policy and Research, 2019Responsive regulation has a special role within compliance. It has been implemented by tax authorities through the adoption of regulatory pyramids that cover the general relationship between the tax authorities and taxpayers. Here, the effects of both the Kirchler slippery slope framework and the Braithwaitian compliance pyramid are explored to design ...
Joao Araújo Marques +2 more
openaire +2 more sources
Effect of Tax Audit on Tax Compliance
Journal of Corporate Finance Management and Banking SystemThe study's main focus was on how tax audits affected tax compliance in the Banganga Municipality with particular goals in mind. Numerous statistical tools, including the mean, standard deviation, coefficient of variation, coefficient of correlation, and ANOVA test, were used to achieve these goals. There is a significant correlation between desk audit,
openaire +1 more source
The Netherlands Court of Audit: An Audit on Tax Avoidance
Bulletin for International Taxation, 2015In this article, the authors describe, from an international perspective, the procedures performed by the Netherlands Court of Audit with regard to tax collection, and address recent initiatives of the international community to counter tax avoidance by multinational enterprises.
H. Koot, M.de Rijke
openaire +1 more source