Results 41 to 50 of about 1,596,831 (339)
An Annotated Bibliography of Tax Compliance and Tax Compliance Costs [PDF]
SSRN Electronic Journal, 2010 An annotated bibliography of tax compliance and tax compliance costs.
James, Simon, Edwards, Alison
openaire +1 more source
, 2021 The widespread introduction of ICTs and digitised data management systems is one of the most important developments amongst African tax administrations in recent years.
G. Mascagni, A. Mengistu, F. Woldeyes
semanticscholar +1 more source
Tax risk assessment, financial constraints and tax compliance: A bibliometric analysis
Cogent Business & Management, 2022 Taxation is a fundamental source of revenue for governments. However, globally tax revenue performance has continuously been poor. This has been attributed largely to poor tax compliance behaviour.
K. Boateng +2 more
semanticscholar +1 more source
Self-Assessment System in Indonesian Taxation: Weakness or Strength?
Publica, 2022 This study describes the challenges of compliance in the formation of tax morality. This study examines the literature on self-assessment and tax compliance.
Muhammad Ilman Iriawan Fitdra +1 more
doaj +1 more source
LEGAL FRAMEWORKS AND TAX COMPLIANCE IN THE DIGITAL ECONOMY: A FINANCE PERSPECTIVE
International journal of advanced economicsIn the wake of rapid digitalization, the landscape of commerce has undergone a profound transformation, presenting unprecedented challenges to traditional tax systems and legal frameworks.
Beatrice Oyinkansola Adelakun +4 more
semanticscholar +1 more source
Factors affecting tax compliance of small and medium enterprises in Hung Yen province, Vietnam
Accounting, 2022 Corporate tax compliance has been an interest of policymakers in many countries. Taxes contribute the most to the government’s revenues in Vietnam in general and in Hung Yen in particular.
Hien Thu Nguyen
semanticscholar +1 more source
KEPATUHAN WAJIB PAJAK MEMEDIASI DETERMINAN PENERIMAAN PAJAK PENGHASILAN
Jurnal Akuntansi, 2017 This study aims to examine and analyze the factors affecting income tax revenues with tax compliance as an intervening variable. The study consists of three independent variables that tax penalties, the service tax authorities, and awareness of the ...
Rachmawati Meita Oktaviani +2 more
doaj +1 more source
Journal of Entrepreneurship, Management and Innovation, 2022 PURPOSE: Tax compliance is a topic of concern for many scholars all over the world. Most of them point out factors affecting tax compliance, and one significant factor is the adoption of tax compliance. However, there have not been many studies analyzing
Ha Thi Hai Do +3 more
semanticscholar +1 more source
The impact of powerful authorities and trustful tax payers: Evidence for the extended slippery slope framework from Austria, Finland and Hungary [PDF]
, 2019 Tax authorities utilize a wide range of instruments to motivate honest taxpaying ranging from strict audits to fair procedures or personalized support, differing from country to country.
Berkics, Mihaly +3 more
core +3 more sources
Cogent Business & ManagementThis research aims to understand whether the Core Tax Administration System (CTAS) will strengthen the power or the trust dimensions of the Slippery Slope Framework (SSF) tax compliance model.
Nyoman Darmayasa +2 more
semanticscholar +1 more source