Results 21 to 30 of about 19,441 (247)
Innovative tax administration tools in Russia
Вестник университета, 2022 The article examines the current system of tax administration in Russia and its innovative tools, actively developed and implemented in the context of the digital technologies’ rapid development and the transformation of the control and supervisory state
N. G. Мorozova, Zh. M. Korzovatykh
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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
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Collaboration with local tax authorities providing tax information
Ius et Administratio, 2023 Currently, there is an increasing cooperation in the exchange of tax information, and this information is also obtained from local tax authorities by other public administration bodies. The issue of providing tax information by local tax authorities is a part of a broader topic concerning the cooperation between administrative bodies.
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ncome Tax and VAT Issues Concerning Leases after IFRS 16 Convergence in Indonesia
The Indonesian Journal of Accounting Research, 2021 This study analyzes income tax and value-added tax (VAT) issues on lease transactions after IFRS 16 convergence in Indonesia into PSAK 73. The data collection is through in-depth interviews and literature review.
Prianto Budi Saptono Mail +1 more
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A BIRD’S EYE VIEW ON CITIZENS’ TRUST IN AND POWER OF TAX AUTHORITIES IN EAST AND SOUTH ASIA [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014 In tax behavior research, “slippery slope” framework represents an important instrument of assessing compliance, based on its two dimensions: trust in authorities (citizens’ perceptions regarding authorities’ disposition to work for the sake, safety ...
LARISSA BĂTRÂNCEA
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Modernization of informational system of tax authorities of the Russian Federation
E-Management, 2019 The article analyzes the automated information system “Nalog”, which is used by the tax authorities to tackle various problems related to the functions of the Federal tax service.
S. P. Kosarin +2 more
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MONITORING PERFORMANCE ASSESSMENT TAX AUTHORITIES
Russian Journal of Management, 2022 For the timely execution of tax obligations, tax authorities create trusting relations with taxpayers, providing them with comfortable conditions and a high level of quality of services provided for the timely fulfillment of obligations. The article considers: the composition and structure of tax authorities; indicators for assessing and planning the ...
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ABOUT THE PROBLEM OF INCOMPLETE CALCULATION OF TAXES BY TAX AUTHORITIES IN THE COURSE OF TAX CONTROL
Вестник университета, 2020 The subject of the study is the state of tax control as a significant institution of the tax system in Russia. An analysis of changes in legislation on taxes and fees, literature and taxation practices has pointed to the urgency of the problem of ...
A. V. Ilin
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The Role of Taxpayer Trust and Awareness on Voluntary Compliance: An Experimental Study
Jurnal Ilmiah Akuntansi, 2023 This study is a development of previous research which found that fair treatment from the tax authorities were not able to encourage taxpayer compliance.
I Putu Hendra Martadinata +1 more
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Tax benefits as a basic component of the investment tax expenditure management system in the region
Вестник университета, 2023 The article investigates tax and budget components of the investment tax expenditure management system in the region with a focus on tax benefits and tax powers of the authorities. The information base of the study is the federal and regional legislation,
S. N. Rukina +3 more
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