Results 11 to 20 of about 1,252,637 (307)
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
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
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
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
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
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
Competence of Tax Authorities in the Gift and Inheritance Tax
Teka Komisji Prawniczej PAN Oddział w Lublinie, 2023 The topic of tax authorities is essential from both theoretical and practical perspectives. It encompasses a variety of questions related to the fundamental features of these institutions and to the identification of comprehensive regulations for establishing their competency.
openaire +1 more source