Results 21 to 30 of about 4,314 (305)
, 2021 The problem of tax compliance and tax evasion continually results in a plethora of impediments for tax regulators in South Africa and globally. An alarming number of corporate governance scandals always have an element of tax compliance issues in them ...
Masehela, Kgabo, Freddy, Costa, King
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TAX AUDIT IN THE CONDITIONS OF DIGITALIZATION: CURRENT STATE, PROBLEMS, PERSPECTIVES
Економіка та суспільство, 2023 The article examines the peculiarities of the functioning and development of tax audit in the conditions of digitalization. It is noted that the formation of the digital economy involves the active implementation of innovations and information and ...
Олександр Гай +2 more
doaj +1 more source
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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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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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.
openaire +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
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
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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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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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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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