Results 11 to 20 of about 1,315,251 (308)
The improvement of tax control in the conditions of digitalization
Правоприменение, 2022 The subject. The features of the improvement of tax control and tax enforcement in the conditions of digitalization.The purpose of the article is to identify features and trends of the improvement of tax control and tax enforcement in the conditions of ...
I. A. Tsindeliani +2 more
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Modernization of tax control in the context of digitalization of the economy
Вестник университета, 2020 Actual problems of modernization of tax control have been considered and proposals aimed at the development of tax administration in the context of digitalization of the economy have been formed.
E. A. Kirova, A. V. Kozhebatkina
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SODA WARS: THE EFFECT OF A SODA TAX ELECTION ON UNIVERSITY BEVERAGE SALES [PDF]
, 2019 We examine how soda sales changed due to the campaign attention and election outcome of a local excise tax on sugar-sweetened beverages. Using panel data of beverage sales from university retailers in Berkeley, California, we estimate that soda purchases
Jung, K +3 more
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Selected issues of abuse of rights in the tax system of the Republic of Croatia
Zbornik Radova Pravnog Fakulteta u Splitu, 2022 The main purpose of this paper is to analyze the abuses of rights in the Croatian tax system committed by members of capital companies, which were identified during tax supervision.
Dragana Bjelić Gaćeša +2 more
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EFFICIENCY OF TAX ADMINISTRATION IN THE SYSTEM OF ECONOMIC SECURITY IN KYRGYZSTAN [PDF]
Vestnik Issyk-Kulʹskogo universitetaThe role of taxes as a factor of economic security depends on the specific situation, peculiarities - the development of the country, which it is experiencing, the nature of the economic policy pursued, the stability of state power.
Karybaeva Ch. S.
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The tax legislation of the state and the rules for the use of cash registers: integration issues
Правоприменение, 2023 The subject of the study is the legal regulation of the obligation to use cash registers and its relationship with the tax obligation, as well as the ratio of tax control and control over the use of cash registers (operational control).The purpose of the
A. A. Batarin
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Controlling tax evasion fluctuations [PDF]
Physica A: Statistical Mechanics and its Applications, 2008 We incorporate the behaviour of tax evasion into the standard two-dimensional Ising model and augment it by providing policy-makers with the opportunity to curb tax evasion via an appropriate enforcement mechanism. We discuss different network structures in which tax evasion may vary greatly over time if no measures of control are taken.
Westerhoff, Frank H. +2 more
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Management control in the transfer pricing tax compliant multinational enterprise [PDF]
, 2008 This paper studies the impact of transfer pricing tax compliance on management control system (MCS) design and use within one multinational enterprise (MNE) which employed the same transfer prices for tax compliance and internal management purposes.
Cools, M., Emmanuel, C., Jorissen, A.
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IMPROVEMENT OF THE TAX ADMINISTRATION SYSTEM IN RUSSIA
Финансы: теория и практика, 2017 The subject of the research in this article is the current system of tax administration. The authors have solved analytical problems (assessment of efficiency of activity of tax authorities) and research ones (identify issues and optimal ways of their ...
V. A. Tsvetkov +3 more
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The effect of internal control on tax avoidance: the case of Indonesia [PDF]
Journal of Economics and Development, 2019 Purpose – The purpose of this paper is to analyze the effect of internal control on tax avoidance analyzing internal (family ownership) and external (environmental uncertainty) factors on the effectiveness of internal control in preventing tax avoidance.
Irenius Dwinanto Bimo +2 more
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