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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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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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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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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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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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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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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