Results 11 to 20 of about 1,963,053 (283)
THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF CONFLICT MANAGEMENT STUDIES IN TAX LEGAL RELATIONS [PDF]
Journal of International Legal Communication, 2021 This paper discusses the problems of conflicts that may be from time to time initiated and settled in the field tax legal relations. The emphasis is placed on the suggestion that the evolution of scientific concepts of conflict is based on the ...
Larysa V. Chaika, Viktoriia V. Chaika
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Investigating Different Actors’ Perceptions of Information Technology (IT) in the Taxation System through Structuration Theory Approach [PDF]
جامعه شناسی کاربردی, 2022 Introduction:“Tax system reform plan” is one of the basic parts of socio-economic development strategies in Iran. This reform is based on a comprehensive program for developing and deploying new Information Technology (IT) and improving the efficiency of
Mohamad Tavakol +1 more
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Competitio, 2021 : The corporate tax system is easy to manipulate in modern economies, with high explicit and implicit costs of maintaining it. Attempts to reform it have been unsuccessful, with aggressive tax planning and tax evasion gaining ground at the international ...
László Török
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Tax morale and fairness in conflict an experiment [PDF]
Journal of Economic Psychology, 2019 Arguably, for many citizens the perceived expected disutility from sanctions is smaller than the monetary gain from tax evasion. Nevertheless most people pay their taxes most of the time. In a lab experiment, we show that the willingness to pay taxes even absent enforcement is indeed pronounced. Yet voluntary compliance is reduced if participants learn
Engel, C., Mittone, L., Morreale, A.
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PREDICTION OF COOPERATIVE TAX AVOIDANCE AND FINANCIAL STRATEGY
International Journal of Business, Economics, and Social Development, 2023 One of the problems faced by cooperative managers is related to tax compliance, on the other hand, it is related to the ability to increase cooperative surplus that can be used for reinvestment, dividends, and other social funds.
Sugiyanto Sugiyanto, Lely Savitri Dewi
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Pengaruh Transfer Pricing, Karakter Eksekutif, dan Koneksi Politik Terhadap Tax Avoidance
Cakrawala Repositori IMWI, 2023 Tax is the largest contribution to the state made by taxpayers and is used as a state necessity for the prosperity of the people. For companies, tax is a profit deduction element which can be a factor that can harm the company.
Santi Haztania, T. Lestari
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The Conflict of Tax Laws. [PDF]
The Economic Journal, 1918 n ...
Higgs, Henry, Estcourt, Rowland
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Sustainability, 2021 A recent stream of research has focused on tax aggressiveness, the downward management of taxable income through tax planning activities, and has analyzed its antecedents and consequences, mainly on public companies.
Giulia Flamini +3 more
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Violent conflicts and state capacity: Evidence from Sub-Saharan Africa
Journal of Government and Economics, 2021 This paper investigates the impacts of conflicts on state-capacity in Sub-Saharan Africa (SSA), a region that has recorded a disproportionate number of armed conflicts and has a high presence in the Fragile States Index rankings.
Adedoyin Babajide +2 more
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Volatility of Tax Payments and Dividend Payouts
Contemporary Accounting Research, 2022 Dividends are a key mechanism for shareholders to discipline managers and mitigate agency conflicts. This study examines whether the volatility of tax payments is associated with dividend payouts.
H. Amberger
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