Results 21 to 30 of about 2,068 (262)
ABOUT THE PROBLEM OF INCOMPLETE CALCULATION OF TAXES BY TAX AUTHORITIES IN THE COURSE OF TAX CONTROL
Вестник университета, 2020 The subject of the study is the state of tax control as a significant institution of the tax system in Russia. An analysis of changes in legislation on taxes and fees, literature and taxation practices has pointed to the urgency of the problem of ...
A. V. Ilin
doaj +1 more source
Journal of Accounting and Investment, 2019 The improvement of tax compliance in Indonesia has not resulted in increase of tax ratio of the same year. From this perspective, the researchers conducted a study on voluntary tax compliance using theory of slippery slope.
Uswatun Khasanah +2 more
doaj +1 more source
ENSURING FOOD SECURITY OF UKRAINE IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT
Baltic Journal of Economic StudiesThe article presents a comprehensive examination of the current state of food security in Ukraine in the context of achieving the Sustainable Development Goals (SDGs), with a particular focus on SDG 2, which aims to achieve "Zero Hunger" globally.
Viacheslav Ivanchenkov +2 more
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THE STATE FISCAL CONTROL IN THE RUSSIAN FEDERATION: PROBLEMS AND WAYS TO IMPROVE ITS EFFICIENCY
Финансы: теория и практика, 2017 Given the currently established level of legislative regulation, the system of tax audits is an independent law institution, and its in-depth study is a matter of serious scientific interest. Purpose.
M. N. Dudin +4 more
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Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Denpasar
Jurnal Inovasi Akuntansi, 2023 Taxpayer compliance is an act that reflects obedience and awareness of order in the taxpayer's tax obligations by making payments and reporting on the period and yearly of the taxpayer concerned in accordance with applicable tax provisions.
Rambu Hunggu Hau Maritu +2 more
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Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens
Australian Journal of Social Issues, EarlyView.ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood +3 more
wiley +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
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Development of methodology for assessing the effectiveness of tax control types
Вестник университета, 2023 There are two purposes of the study, the results of which are summarised in this article: to systematise modern approaches of assessing the effectiveness of certain tax control forms and to develop proposals for optimising ways to identify the most ...
E. N. Kolesnikova
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Australia's Migration Strategy: An Effective Response to Migrant Worker Exploitation?
Australian Journal of Social Issues, EarlyView.ABSTRACT A series of publicised migrant worker injuries and deaths has drawn attention to the issue of migrant worker exploitation (MWE) in Australia. In response, the Australian Government has included ‘Tackling Worker Exploitation’ as a key area of its Migration Strategy which it introduced in 2023. However, it is unclear how effective the Strategy’s
Evelyn Dowling, Alexandra Ridgway
wiley +1 more source
The Need for Tax Control over Small and Medium-Sized Enterprises [PDF]
Problemi Ekonomiki, 2019 The aim of the article is to study the need for conducting tax audits of small and medium-sized enterprises (hereinafter referred to as SMEs) in the context of preventing tax evasion. The types of tax audits envisaged by the Tax Code of Ukraine (TCU) are
Rudyk Nataliia V.
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