Results 11 to 20 of about 1,443,359 (291)
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
Accounting, Economics, and Law: A Convivium, 2023 This study explores the decision-making behaviour of economic actors in relation to transfer pricing by applying a three-layer practice theory. A critical review of the literature using snowball sampling and a thematic analysis of interview data from the
Eukeria Wealth +2 more
semanticscholar +1 more source
Journal of Governance and Regulation, 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
Meiryani Meiryani +6 more
semanticscholar +1 more source
Power of Tax Authorities, Tax Morale, and Tax Compliance: A Mediation Analysis in East Malaysia
Asian Journal of Business and Accounting, 2022 Manuscript type: Research paper Research aims: This paper aims to scrutinise the association between the power-based model (power of tax authorities) and sociopsychological factors (tax morale) in the theoretical framework of the tax compliance model ...
Mohd Allif Anwar Abu Bakar +3 more
semanticscholar +1 more source
, 2021 This research examines the Effect of Tax Sanctions and Tax Authorities Service on Tax Compliance Taxpayer Awareness as Moderation Variables. The population in this study is corporate taxpayers who live in Tangerang, based on data until the end of 2018 ...
I. Kurniawan, Apollo Daito
semanticscholar +1 more source
Contemporary e-government for smart tax authorities
Electronic Government, 2022 exaly +2 more sources
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
TAX AUTHORITIES’ INTERACTION WITH TAXPAYERS
Bulletin of the Moscow State Regional University (Economics), 2018 Galina N. Semenova, Lyubov Y. Marshavina
openaire +3 more sources