The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study [PDF]
Journal of Economic Psychology, 2023 Tax practitioners play a crucial role in the degree of taxpayers’ compliance – a role that has increased as tax systems worldwide have become more complex.
Katharina Gangl +2 more
exaly +2 more sources
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
Ghosting the Tax Authority: Fake Firms and Tax Fraud in Ecuador
American Economic Review: Insights, 2023 An important but poorly understood form of firm tax evasion arises from “ghost firms”—fake firms that issue fraudulent receipts so that their clients can claim false deductions. We provide a unique window into this global phenomenon using transaction-level tax data from Ecuador. Five percent of firms use ghost invoices annually.
Carrillo, Paul +3 more
openaire +2 more sources
Contemporary e-government for smart tax authorities
Electronic Government, 2022 exaly +3 more sources
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
doaj +1 more source
, 2023 This study aims to find out the problems that occur such as micro, small, and medium enterprises (MSME) taxation, trust in the tax authorities, tax morale, and tax socialization on MSME individual taxpayer compliance in the Bandung Regency area since the
Purnomo, Agung +6 more
core +1 more source