Results 31 to 40 of about 4,314 (305)
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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Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
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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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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Agribusiness, EarlyView.ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal +2 more
wiley +1 more source
Jurnal Ekonomi dan Bisnis Airlangga, 2020 Tax Laws changes made Direktorat Jenderal Pajak (DJP) in order to create Tax Laws that allows taxpayers to carry out their tax obligations and in accordance with the state of today's dynamic economy. One of the Tax Laws amended is Income Tax Law seen
FARISKA SEPTARINA RAJIANTO
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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
Tax audit on tax revenue of SMEs in Nigeria
Humanities & Social Sciences CommunicationsGovernment expenditure is crucial to the macroeconomic income determination model and taxes constitute a major source of revenue for the government. However, low tax compliance jeopardises the government’s capacity to realise its tax revenue potential ...
Henry Inegbedion +1 more
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Jurnal Akutansi Manajemen Ekonomi KewirausahaanThis study aims to examine how taxpayer awareness, tax audits, and tax collection affect tax revenue, with taxpayer compliance acting as a moderating variable. Data was collected by distributing questionnaires to respondents who were registered taxpayers
Dinda Kurnia Ramadhani Batubara +1 more
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VAT Gap Dependence and Fiscal Administration Measures
Naše Gospodarstvo, 2018 The paper examines the VAT gap estimated on the basis of VAT tax returns. The assessment of tax gap dependence is examined based on macroeconomic influences and the measures of the Slovenian fiscal administration.
Lešnik Tomaž +2 more
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