Competence of Tax Authorities in the Gift and Inheritance Tax
Teka Komisji Prawniczej PAN Oddział w Lublinie, 2023 The topic of tax authorities is essential from both theoretical and practical perspectives. It encompasses a variety of questions related to the fundamental features of these institutions and to the identification of comprehensive regulations for establishing their competency.
openaire +1 more source
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
doaj
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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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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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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Power of Tax Authorities, Tax Morale , and Tax Compliance:A Mediation Analysis in East Malaysia [PDF]
, 2022 Manuscript type: Research paperResearch 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 ...
Mohd Allif Anwar Abu Bakar +3 more
core +1 more source
Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine
Advanced Materials, EarlyView.A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen +5 more
wiley +1 more source
Expanding access to administrative data: the case of tax authorities in Finland and the UK [PDF]
, 2022 We discuss typical issues in getting access to and using high-quality administrative tax data for research purposes. We discuss research involving both quasi- and field experiments implemented together with the tax authority.
Kotakorpi K. +4 more
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Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics
Advanced Materials, EarlyView.“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair +3 more
wiley +1 more source
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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