Results 51 to 60 of about 219,001 (291)

Understanding the challenges encountered by small business owners regarding value-added tax compliance

South African Journal of Economic and Management Sciences
Background: South African tax practitioners fulfil a worthwhile advisory role and have unique insights into and emotional responses to the challenges faced by small business owners (SBOs) regarding value-added tax (VAT).
Mphagahlele O. Ndlovu, Daniel P. Schutte
doaj   +1 more source

Improvement of Tax Service Efficiency Management

Управленческие науки, 2020
Purpose of the paper is to assess the effectiveness of the Russian tax system in comparison with the development of public service in tax authorities. We use both quantitative methods (e.g.
G. A. Borshchevskii
doaj   +1 more source

Beyond Robodebt: Media Representations of Welfare and Fraud Before and After the Robodebt Royal Commission

Australian Journal of Social Issues, EarlyView.
ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks, Georgia van Toorn   +1 more
wiley   +1 more source

TAX PLANNING IN THE ENTERPRISE MANAGEMENT SYSTEM

Journal of Vasyl Stefanyk Precarpathian National University, 2019
The differences between the concepts of “tax planning”, “tax minimization” and “tax optimization” are investigated and it is established that tax minimization is the maximum reduction of all taxes, tax optimization is the achievement of a proportion ...
OLHA ZHUK, ANTONINA TOMASHEVSKA
doaj   +1 more source

Direkte Demokratie, Steuermoral und Steuerhinterziehung: Erfahrungen aus der Schweiz [PDF]

, 2017
First it is clarified what ,,trust" and ,,tax morale" actually mean and how they are measured. Especially in German-speaking countries, tax morale is often mixed with tax compliance.
Kirchgässner, Gebhard
core  

Tax compliance burden on SMEs in Durban: Perspectives from tax practitioners and business owners

International Journal of Research in Business and Social Science (2147- 4478)
The purpose of the study was to examine small and medium-sized enterprises (SMEs) and tax practitioners’ perspectives on the effect of the cost of tax compliance on the functioning of SMEs.The study uses both the opinions of SMEs and tax practitioners to extend information on the tax compliance burden and its effect on the functioning of SMEs.The study
Lungisani Buthelezi, Lesley Stainbank, Mary Mutanda   +2 more
openaire   +1 more source

Assessing value added tax compliance burden in Gulf Cooperation Council countries

, 2023
In 2017, the Gulf Cooperation Council (GCC) member countries (Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and United Arab Emirates (UAE)) ratified the Unified Value Added Tax (VAT) Agreement, which set out the general principles for imposing VAT and mandated each GCC member state to introduce a VAT by January 2018.
Abdellatif, Mahmoud, Tran-Nam, Binh
openaire   +1 more source

Family Dispute Resolution in Australia: The Under‐Servicing of Indigenous, Migrant and Refugee Families Experiencing Family Violence

Australian Journal of Social Issues, EarlyView.
ABSTRACT Improving access to legal services for Indigenous, migrant and refugee women is critical to addressing family violence. In this context, Family Dispute Resolution (FDR) has long been discussed as a solution for separating families. This paper presents key findings of a research evaluation of an Australian Government $8.37 million pilot project
Siobhan McDonnell, Alyson Wright
wiley   +1 more source

Chlorella vulgaris biorefineries: sustainable biofuels and high‐value carbon capture

Biofuels, Bioproducts and Biorefining, EarlyView.
Abstract Global reliance on fossil fuels has created urgent economic and environmental challenges, yet large‐scale use of algal biomass remains limited by production costs. Industrial scaling is constrained by inefficient harvesting and the technical challenges of processing recalcitrant cell walls.
Sandyelle Ferreira Alcântara Araújo, Antonio Átila Menezes Ferreira, Lucia Andrea Sindeaux de Oliveira, Dayana Nascimento Dari, Devany Quintela Soares, Eliana Elisa Francelino Mavie, Francisco Leonardo Alves de Moraes Sousa, Jessica Lopes da Silva, João Vitor Gomes de Araújo Silva, Thiago Queiroz da Silva, Ana Karine Portela Vasconcelos, Kelma Maria dos Santos Pires Cavalcante, John Hebert da Silva Felix, José Cleiton Sousa dos Santos   +13 more
wiley   +1 more source

Taxpayer Psychology in Selected Cities and Regions in Türkiye: A Literature Review

Maliye Çalışmaları Dergisi
The basis of taxpayer psychology involves taxpayers’ views and perceptions of taxes and taxation. Among the most important factors and determining variables affecting taxpayers’ attitudes and behaviors toward taxes are such factors as voluntary tax ...
Ali Fuat Uruş
doaj   +1 more source