Results 21 to 30 of about 34,533 (308)
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
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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
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Tax Audit and Tax Control: Interaction Model and Legislative Regulation [PDF]
Облік і фінанси, 2022 Calculations for taxes and payments are one of the key areas of accounting and the object of tax control and audit at any enterprise. The interaction of tax inspectors and auditors and their relations with tax-paying enterprises within the framework of ...
Mariia Shyhun, Andrii Zhuravel
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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
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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
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Journal of Economic and Financial Sciences, 2015 To trust is to believe that another person will cooperate for your benefit and will not take advantage of you if an opportunity to do so arises. Trust is valued as a relational variable providing the base for voluntary cooperation.
Marina Bornman
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PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK
Jurnal Riset Akuntansi Kontemporer, 2017 This study aims to discover how the effect of the tax knowledge, tax socialization, and tax authorities service, either simultaneously or partially, on the taxpayers compliance in KPP Pratama Bandung Bojonagara.
Meiska Lianty +2 more
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The exclusion of local tax authorities and their employee – de lege lata and de lege ferenda remarks
Prawo Budżetowe Państwa i Samorządu, 2015 This article aims to analyse legal regulations concerning the exclusion of local tax authorities from the settlement of tax matters and their employees from participating in tax proceedings, to assess existing solutions and to propose changes in law. The
Paweł Majka
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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
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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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