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.
Paul Carrillo +2 more
exaly +3 more sources
The head of the tax office as a tax authority. Analysis of legal and tax regulations
Journal of Modern ScienceThe head of the tax office as a tax authority. Analysis of legal and tax regulations. The Tax Ordinance and other tax acts do not contain a definition of a tax authority. Article 13 of the Tax Ordinance Act lists only these authorities.
Małgorzata Chołdyńska, Piotr Waszak
doaj +2 more sources
The Power of Tax Authority and Tax Compliance: Does Tax Literacy Matter?
Jurnal Dinamika AkuntansiPurpose: Our research aims to prove the influence of tax authority power (coercive and legitimate), tax morality, perception of fairness, and religiosity on tax compliance.
Indah Anisykurlillah +2 more
doaj +2 more sources
Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power [PDF]
PLoS ONE, 2015 Katharina Gangl +2 more
exaly +2 more sources
Proposed framework For The Environmental Tax System To Reduce Environmental Pollution and Contribute To Sustainable Development (Applied study On The Industrial Sector [PDF]
Journal of Environmental Science, 2022 The aim of the research is to identify the importance of applying the environmental tax system in reducing environmental pollution resulting from industrial activities and contributing to achieving sustainable development, as well as identifying the ...
Mohamed Yasser Diab +3 more
doaj +1 more source
ProceedingsThis article summarizes the existing literature on the study of tax compliance at the individual and corporate levels and the investigation of the factors that shape and influence it.
Alkiviadis Karagiorgos
exaly +3 more sources
Problems of protecting the rights of taxpayers in the framework of examining the materials of a tax audit and making a decision by a tax authority [PDF]
SHS Web of Conferences, 2022 The subject of the study is the Russian Federation legislation, case law, as well as domestic and foreign doctrine, which allow us to establish the main problems of determining the concept of procedural norms’ materiality of breach when examining the ...
Zimulkin Maxim Igorevich
doaj +1 more source
THE USE OF ENVIRONMENTAL TAX TO REDUCE POLLUTANTS FROM CAR EXHAUSTS IN EGYPT - FIELD STUDY [PDF]
Journal of Environmental Science, 2018 The environment in general and Egypt in particular suffer from great problems related to the environment and its pollution. The report of the Ministry of Environment showed that car exhaust is one of the main sources of air pollution in large cities with
Abdelbast, Hala, R. +2 more
doaj +1 more source
THE ROLE OF TAX INCENTIVES IN THE DEVELOPMENT OF THE GREEN ECONOMY IN MOROCCO –ANALYTICAL STUDY [PDF]
Journal of Environmental Science, 2018 With the increasing pressures on the environment as a result of the various commitments and activities that serve the economy, especially in the major industrial countries ...
Mandour, A. F. +2 more
doaj +1 more source
THE USE OF ELECTRONIC TRADING IN CASH TRANSACTIONS AS A TOOL FOR SOLID CONTROL TO ACHIEVE SUSTAINABLE DEVELOPMENT [PDF]
Journal of Environmental Science, 2020 The aim of this study is to identify the ability of the electronic trading system in cash transactions to promote the economy, fight corruption and combat tax evasion.
Maged Al-Kharbotly +3 more
doaj +1 more source