Results 11 to 20 of about 34,533 (308)
The head of the tax office as a tax authority. Analysis of legal and tax regulations
Journal of Modern ScienceThe head of the tax office as a tax authority. Analysis of legal and tax regulations. The Tax Ordinance and other tax acts do not contain a definition of a tax authority. Article 13 of the Tax Ordinance Act lists only these authorities. The phrase "tax authority, in accordance with its jurisdiction, is" used in this provision indicates that the ...
Małgorzata Chołdyńska, Piotr Waszak
openaire +3 more sources
Efficiency of Croatian tax authorities
Newsletter : an occasional publication of the Institute of Public Finance, 2009 Croatian tax authorities are becoming more successful and efficient in collecting tax: in the period 1997–2006 they spent increasingly less money per kuna of collected revenues. The ever better indicators are even more evident if we analyse the periods 1997–2001 and 2002–2006 separately: in the first period 2.18 and in the second 1.90 lipa per kuna of ...
Bratić, Vjekoslav
openaire +4 more sources
, 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
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
doaj +1 more source
Contemporary e-government for smart tax authorities
Electronic Government, 2022 exaly +2 more sources
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
doaj +1 more source
The potential impact of reforms to the essential parameters of the council tax [PDF]
, 2006 Council Tax was introduced in Britain in 1993 and represents a unique international property tax. There is a growing belief that it is time to reform the number and structure of council tax bands but such views have a minimal empirical base. This paper
Orr, A.M. +5 more
core +1 more source
Tax morale : theory and empirical analysis of tax compliance [PDF]
, 2003 Tax morale is puzzling in our society. Observations show that tax compliance cannot be satisfactorily explained by the level of enforcement. Other factors may well be relevant.
Torgler, Benno
core +1 more source
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
doaj +1 more source
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
doaj +1 more source