Results 251 to 260 of about 10,047,843 (289)

INTERNAL TAX CONTROL FOR TAX MONITORING PURPOSES

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2021
Internal tax control is not only an effective way to manage the tax function of an organization, but also a prerequisite for the transition of organizations to a tax monitoring system. For the purposes of joining the new system, organizations must have a well-configured internal control system, which has all the neces-sary elements for monitoring ...
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Tax Avoidance and Social Control

2020
This study presents a model in which heterogenous, risk-averse agents can use either (legal) tax optimisation or (illegal) tax evasion to reduce their tax burden and thus increase their utility. In addition to introducing individual variables like risk aversion or income, we allow agents to observe the behaviour of their neighbours.
Markus Diller, Johannes Lorenz, David Meier   +2 more
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TAX COMPLIANCE: TAX CONTROL OR TAX MORALITY?

Herald of Omsk University. Series: Economics, 2019
Studies of the factors of tax behavior are still actual in modern conditions for many countries of the world due to the presence of a significant sector of opportunistic behavior. In connection with a very wide range of motivational factors, the identification of the most effective ones in terms of their impact on tax compliance is required.
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Improving tax control

Экономика и предпринимательство, 2021
В статье раскрывается понятие «налоговый контроль» и предлагаются возможные пути его совершенствования в России. В данной статье авторы рассматривают подходы к совершенствованию механизма налогового контроля в контексте обеспечения экономической безопасности.
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Tax Administration and Control. Tax Policy of the State

2018
Purpose The purpose of this paper is to study public administration of the tax system, in particular, development and implementation of public tax policy and execution of tax administration and control, as well as to evaluate the suitability of the tax system management in modern Russia.
Irina V. Gashenko, Yuliya S. Zima, Armenak V. Davidyan   +2 more
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Improving tax control: tax risks and control data

Courier of Kutafin Moscow State Law University (MSAL))
The article is devoted to new opportunities for using digital technologies of the Federal Tax Service, analysis of changing, in connection with this, requirements for accounting programs, innovative methods of conducting analytical work of tax authorities to identify deviations and gaps in key reporting indicators, financial statements provided by ...
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TAX CONTROL AND TAX LIABILITY

РОССИЙСКАЯ НАУКА: АКТУАЛЬНЫЕ ИССЛЕДОВАНИЯ И РАЗРАБОТКИ. Сборник научных статей XII Всероссийской научно-практической конференции. Часть 2, 2021
Darya Dmitrievna Bocharova, Albina Aleksandrovna Petrogradskaya   +1 more
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Tax Monitoring: Digitalization Of Tax Control

The European Proceedings of Social and Behavioural Sciences, 2021
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A comparative study on the environmental and economic effects of a resource tax and carbon tax in China: Analysis based on the computable general equilibrium model

Energy Policy, 2021
Qian Zhou, Wanhao Dong
exaly  

Can digital transformation alleviate corporate tax stickiness: The mediation effect of tax avoidance

Technological Forecasting and Social Change, 2022
Shuya Zhou
exaly