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Tax aggressiveness and tax audits
Η διδακτορική διατριβή επικεντρώνεται στο Φορολογικό Πιστοποιητικό (ΦΠ) στην Ελλάδα. Το 2011 τέθηκε σε ισχύ ένας νέος φορολογικός νόμος, βάσει του οποίου οι Ορκωτοί Ελεγκτές και οι ελεγκτικές εταιρείες υποχρεώθηκαν να διενεργούν φορολογικούς ελέγχους και να εκφράζουν γνώμη για τη φορολογική συμμόρφωση των ελεγχόμενων.openaire +1 more source
2019
Taxes are the main sources of the formation of the State Budgets and their collection largely depends on the discipline of taxpayers.Tax offices realize tax auditings to ensure the complete and in time collection of taxations.Creation of the independent audit services based on new, progressive economic principles which one was new in Azerbaijan,has ...
AZIZOVA, Konul, AY, Hakan
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Taxes are the main sources of the formation of the State Budgets and their collection largely depends on the discipline of taxpayers.Tax offices realize tax auditings to ensure the complete and in time collection of taxations.Creation of the independent audit services based on new, progressive economic principles which one was new in Azerbaijan,has ...
AZIZOVA, Konul, AY, Hakan
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TAX AUDITS: THEORETICAL FOUNDATIONS OF CAMERA TAX AUDITS AND TRAVELING TAX AUDITS
Economics and education, 2023openaire +1 more source
Retrieving Tax Audit Criteria to Estimate Tax Audit Impact
2023Spinelli, Daniele +2 more
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Asia-Pacific Tax Bulletin, 2018
In this article, the author examines the contribution that tax audits make to direct tax collections and deterring tax evasion in Pakistan. From his empirical analysis of the number of audits performed, tax revenue collected and GDP data in the tax years from 2019/10 until 2015/16, the author concludes that tax audits have made a meagre contribution to
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In this article, the author examines the contribution that tax audits make to direct tax collections and deterring tax evasion in Pakistan. From his empirical analysis of the number of audits performed, tax revenue collected and GDP data in the tax years from 2019/10 until 2015/16, the author concludes that tax audits have made a meagre contribution to
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2019
This chapter provides some basic guidance on how to approach transfer pricing documentation projects as well as some remarks on how to efficiently prepare for a tax audit.
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This chapter provides some basic guidance on how to approach transfer pricing documentation projects as well as some remarks on how to efficiently prepare for a tax audit.
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2014
Today we face the necessity to find a special approach to validating tax report indexes. That is why it becomes urgent to use sampling for validation. In auditing practice, they apply a statistical (probabilistic) and non-statistical (estimating) approaches to sampling.
Kharisova F., Rakhmanova I.
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Today we face the necessity to find a special approach to validating tax report indexes. That is why it becomes urgent to use sampling for validation. In auditing practice, they apply a statistical (probabilistic) and non-statistical (estimating) approaches to sampling.
Kharisova F., Rakhmanova I.
openaire +2 more sources
Tax evasion, audits with memory, and portfolio choice
International Review of Economics and Finance, 2021Yong Ma, Weilin Xiao
exaly