Results 261 to 270 of about 34,533 (308)

When Confidence in Institutions Backfires: Power-Distance Orientation Moderates the Relationship Between Institutional Trust and Civic Honesty Across Eight Countries. [PDF]

Int J Psychol
D'Ottone S, Travaglino GA, Burgmer P, Giammusso I, Imada H, Mao Y, Mirisola A, Moon C, Nawata K, Ozeki M.   +9 more
europepmc   +1 more source

The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study

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.
Jane Frecknall-Hughes, Katharina Gangl, Eva Hofmann   +2 more
exaly   +3 more sources

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TRUST IN TAX AUTHORITIES, TAX FAIRNESS AND TAX MORALE

I-iECONS e-proceedings, 2023
Existing literature stresses the importance of socio-economic factors when aiming to increase the willingness of taxpayers to pay their tax obligations. There have been insufficient studies on socio-psychological factors in tax morale research. This study focuses on trust in tax authorities and tax fairness factors that may explain the reasons why ...
Teh Suhaila Tajuddin, Izlawanie Muhammad, Mohd Adha Ibrahim   +2 more
openaire   +1 more source

Tax Clauses in Contracts and Competence of Tax Authorities

Russian Journal of Legal Studies (Moscow), 2023
This article considers the problem of expanding the competence of tax authorities in transferring VAT payments to the counterparty of the contract through tax clauses. It analyzes the judicial practice of applying tax clauses and identifies practical and theoretical problems of using tax clauses in contracts.
openaire   +1 more source

Assessment of the tax system and tax authorities efficiency in Russia

Voprosy Ekonomiki, 2020
In this paper we propose a comprehensive methodology for assessing the development of the tax system and tax service of the Russian Federation in 1991—2018. Then we have tested this methodology on statistical data and calculated the indices, and compiled a chronology of key events in the development of the tax system of the Russian Federation and the ...
openaire   +1 more source

Remote Tax Authority

SSRN Electronic Journal, 2022
Andrew Belnap, Anthony Welsch, Braden Williams   +2 more
openaire   +1 more source

Adjudication of Tax Disputes within the Tax Authority in Ethiopia

2022
The experiences of various countries clearly demonstrate that the tax authority is vested with adjudication of tax disputes arising between taxpayers and itself when a taxpayer does not accept the decision of the authority. In Ethiopia, the 2016 Federal Tax Administration Proclamation (hereinafter FTAP) has unequivocally provided that if a taxpayer is ...
openaire   +1 more source