Tax administration, trust in tax authorities, and personal income tax compliance: Evidence from Nigeria [PDF]
Public and Municipal Finance, 2023 Developing countries are characterized by a low level of tax compliance arising from weaknesses in tax administration and trust deficits. This poses a critical challenge toward the attainment of developmental goals.
Tajudeen John Ayoola +4 more
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The importance of a realistically determined amount of tax on property rights relating to the ownership of agricultural land in the Republic of Serbia adopted by tax authorities of local self-government units [PDF]
Ekonomika Poljoprivrede (1979), 2021 It has been argued for a long time in academic papers which corporate governance factors have a significant impact on gains of a great number of businessmen. However, such studies rarely examine the impact taxation issues on agriculture.
Popović Slobodan +7 more
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Digital transformation of management resources for a comfortable tax environment [PDF]
SHS Web of Conferences, 2021 With the use of digital technologies, a person’s daily life, industrial relations, economic processes and education are changing, as well as new requirements for communications, computing power, information systems and services arise.
Bratcev Valeriy Ivanovich +1 more
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On the evolution of the powers of tax authorities
Ученые записки Российской академии предпринимательства, 2021 The subject of the research is the powers of tax authorities in the field of tax control. The control powers of the tax authorities are considered in conjunction with their priority tasks.
N. A. Poponova, N. A. Kovbasa
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Tax Sanctions from the Authority Perspective
Jurnal Ilmiah Akuntansi dan Bisnis, 2020 Tax sanctions are imposed by national and local tax authorities to provide a deterrent effect and encourage taxpayer compliance. This research aims to investigate the application of tax sanctions from the perspective of tax authorities.
Cindy Fitria Sumuan, Fidiana Fidiana
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Tax compliance behavior of taxpayers in Ethiopia: A review paper
Cogent Economics & Finance, 2023 This review paper attempted to assess the tax compliance behavior of taxpayers in Ethiopia. The objectives were specifically to identify determinants and challenges of tax compliance behavior of taxpayers in Ethiopia. Taxes are the most important sources
Esmael Abdu, Mohammd Adem
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Analisis Kemampuan Fiskus Dalam Pemeriksaan Pajak Guna Meningkatkan Kepatuhan Wajib Pajak
Jurnal Wacana Kinerja, 2020 Regarding the importance of public awareness in achieving tax compliance, it required a competent tax administration. The competence of tax authorities are an important factor in determining taxpayer compliance, especially in the self assessment system ...
Dadang Tahyu
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BALANCING THE INTERESTS OF TAXPAYERS AND TAX AUTHORITIES AS THE METHOD OF MINIMIZING TAX DISPUTES
Baltic Journal of Economic Studies, 2021 The author notes in the article that an increase in the number of tax disputes is influenced by many factors, including the constantly changing tax laws of Ukraine, low legal culture of taxpayers, the lack of professional training of representatives of ...
Iryna Vasylieva
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Procedural powers of tax authorities in the field of fiscal security provision
Правоприменение, 2019 The subject. The article is devoted to the analysis of the procedural competence of tax authorities in the context of ensuring national fiscal security.The purpose of the article is to identify the features of the procedural powers of the tax authorities
Kirill V. Maslov
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KEPATUHAN WAJIB PAJAK MEMEDIASI DETERMINAN PENERIMAAN PAJAK PENGHASILAN
Jurnal Akuntansi, 2017 This study aims to examine and analyze the factors affecting income tax revenues with tax compliance as an intervening variable. The study consists of three independent variables that tax penalties, the service tax authorities, and awareness of the ...
Rachmawati Meita Oktaviani +2 more
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