Results 21 to 30 of about 791,573 (313)
Collaboration with local tax authorities providing tax information
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.
openaire +1 more source
Tax Enforcement Procedure Under Section 104 of Personal Income Tax Act: Matters Arisings
The refusal of a taxpayer to respond or pay the tax due has always provoked the tax authority to approach the court with an ex-parte application in chambers. The result of this ex parte application arms the tax authority with a restraining order.
John Kachi Bielu
doaj +1 more source
This research was conducted with the aim to find out how the regulations related to the authority to collect taxes on hotels on board tours after the issuance of the HKPD Law and HPP Law.
Hendra Kurniawan +2 more
doaj +1 more source
The head of the tax office as a tax authority. Analysis of legal and tax regulations
The 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 +1 more source
Background Digital transformation and artificial intelligence (AI) have become increasingly important in enhancing the effectiveness of macroeconomic policies, particularly through improved economic data management and more efficient targeting of ...
Ahmed Abid Saleh Attia +1 more
doaj +1 more source
MONITORING PERFORMANCE ASSESSMENT TAX AUTHORITIES
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 ...
openaire +1 more source
This research is the first study to discuss the combined influence of peer communication and tax authority communication on taxpayers’ trust in tax institutions, perceptions of service climate, and voluntary cooperation. We also compare the influences of
Elisa Tjondro +3 more
doaj +1 more source
Audit probability versus effectiveness: The Beckerian approach revisited [PDF]
The Beckerian approach to tax compliance examines how a tax authority can maximize social welfare by trading-off audit probability against the fine rate on undeclared tax.
Rablen, M
core
Cell wall target fragment discovery using a low‐cost, minimal fragment library
LoCoFrag100 is a fragment library made up of 100 different compounds. Similarity between the fragments is minimized and 10 different fragments are mixed into a single cocktail, which is soaked to protein crystals. These crystals are analysed by X‐ray crystallography, revealing the binding modes of the bound fragment ligands.
Kaizhou Yan +5 more
wiley +1 more source
The accountability of the government in spending tax revenues and tax administration reform may influence tax payer’s compliance. The study is mainly intended to discover whether or not this phenomenon exists in the case of Indonesia.
Dito Aditia Darma Nasution
doaj +1 more source

