Results 41 to 50 of about 4,314 (305)
Jurnal Akuntansi dan Perpajakan, 2020 Jepara many hotels and restaurants need to know compliance in tax payments, so the formulation of the problem in this research is how the influence of tax audits, turnover and tax penalties on hotel and restaurant taxpayer compliance in Jepara Regency ...
Yanto Yanto
doaj +1 more source
Improving the management of the implementation of tax audits [PDF]
Экономика региона, 2011 In this paper, improvement of fiscal control through the introduction of administrative and economic innovations in the monitoring work of tax authorities is reviewed.
Margarita Konstantinovna Aristarkhova +1 more
doaj +1 more source
TAX AUDIT AND TAX INVESTIGATION
, 2020 In Nigeria, the overall objective of the tax authorities is to improve tax compliance activities with taxlaws and instill confidence in the tax payers, tax system and tax administration. A survey carried outin 2019 by the Nigerian Economic Summit Group on households and businesses reveals that verylow percentage of Nigerians pay taxes and about 59% do ...
openaire +2 more sources
Tax Audits as Scarecrows : Evidence from a Large-Scale Field Experiment [PDF]
, 2019 The canonical model of Allingham and Sandmo (1972) predicts that firms evade taxes by optimally trading off between the costs and benefits of evasion. However, there is no direct evidence that firms react to audits in this way. We conducted a large-scale
Bergolo, Marcelo +7 more
core
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
Impact Corporate Taxpayer Compliance On Tax Revenue Growth With Tax Audit Moderation
Jurnal AkuntansiThis study examined the effect of tax audits and corporate taxpayer compliance on increasing tax revenue, focusing on corporate taxpayers at KPP Madya Makassar.
Muhammad Yamin Noch +4 more
doaj +1 more source
THE BEHAVIOR OF TAXPAYERS AND THE OPTIMAL STRATEGY OF THE TAX AUDIT
Вестник Северо-Кавказского федерального университета, 2022 He article deals with the solution of the problem of tax evasion on the basis of determining the optimal strategy of tax audit in which the fiscal authority, with a limited budget, decides on the redistribution of resources between tax audits and ...
Vladimir Molodykh, Andrey Rubezhnoy
doaj
Development of tax control in the context of digitalization of the economy
Новые технологии, 2021 Tax control is the main fiscal and regulatory tool of the modern economy, and digital technologies, in turn, are the main tool of tax control. The article considers the impact of digitalization processes occurring in the modern economy on tax control ...
L. V. Reunova +3 more
doaj +1 more source
British Educational Research Journal, EarlyView.Abstract This paper critically analyses how school readiness has been historically and discursively constructed in Early Childhood Education (ECE) policy in England over the past four decades. Using Bacchi's ‘What's the Problem Represented to be?’ framework and Foucauldian concepts of governmentality, the paper explores how school readiness has shifted
Louise Kay
wiley +1 more source
Estimation of the Personal Income Tax (PIT) Gap in Poland
Gospodarka Narodowa. The Polish Journal of EconomicsThe literature on estimating the tax gap in direct taxes generally emphasises that using a bottom-up method produces much better results than using a top-down method. The existing methods of estimating the PIT gap using the bottom-up approach rarely take
Tomasz Tratkiewicz, Mehmet Burak Turgut
doaj +1 more source