Results 11 to 20 of about 19,441 (247)
A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries
Financial Innovation, 2022 The slippery slope framework explains tax compliance along two main dimensions, trust in authorities and power of authorities, which influence taxpayers’ compliance attitudes.
Larissa M. Batrancea +18 more
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The improvement of tax control in the conditions of digitalization
Правоприменение, 2022 The subject. The features of the improvement of tax control and tax enforcement in the conditions of digitalization.The purpose of the article is to identify features and trends of the improvement of tax control and tax enforcement in the conditions of ...
I. A. Tsindeliani +2 more
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Improvement of Tax Service Efficiency Management
Управленческие науки, 2020 Purpose of the paper is to assess the effectiveness of the Russian tax system in comparison with the development of public service in tax authorities. We use both quantitative methods (e.g.
G. A. Borshchevskii
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Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study
SAGE Open, 2023 This study explores how different factors affect tax compliance behavior among Romanian individual taxpayers. By unpacking tax compliance into nine drivers—tax system fairness, trust in government and tax authorities, efficiency, and transparency of ...
Vanina Adoriana Trifan +3 more
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ADMINISTRATIVE AND LEGAL PRINCIPLES OF ACTIVITIES OF TAX AUTHORITIES IN UKRAINE AND EU MEMBER COUNTRIES: COMPARATIVE LEGAL ANALYSIS [PDF]
Baltic Journal of Economic Studies, 2018 The aim of the article is a comparative legal analysis of the administrative and legal principles of activities of tax authorities in Ukraine and EU member countries, including the consideration of structural subordination and the place of these ...
Dmytro Andreiev +2 more
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Development of electronic document management system in tax authorities
E-Management, 2021 Currently, an electronic document management system has been widely implemented in the practice of tax authorities, which allows you to reduce time and labor costs for processing and preparing documents; to provide operational services to the population;
T. V. Bratarchuk, I. V. Milkina
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Journal of Economic and Financial Sciences, 2015 To trust is to believe that another person will cooperate for your benefit and will not take advantage of you if an opportunity to do so arises. Trust is valued as a relational variable providing the base for voluntary cooperation.
Marina Bornman
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Beneficium, 2021 The article examines the state and prospects of using end-to-end technologies of the digital economy in the context of ensuring the dynamic stability of the tax authorities of the Russian Federation.
Tatyana V.Deeva / Татьяна В. Деева
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PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK
Jurnal Riset Akuntansi Kontemporer, 2017 This study aims to discover how the effect of the tax knowledge, tax socialization, and tax authorities service, either simultaneously or partially, on the taxpayers compliance in KPP Pratama Bandung Bojonagara.
Meiska Lianty +2 more
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The exclusion of local tax authorities and their employee – de lege lata and de lege ferenda remarks
Prawo Budżetowe Państwa i Samorządu, 2015 This article aims to analyse legal regulations concerning the exclusion of local tax authorities from the settlement of tax matters and their employees from participating in tax proceedings, to assess existing solutions and to propose changes in law. The
Paweł Majka
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