Results 271 to 280 of about 1,311,136 (312)

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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Tax strategy control: The case of transfer pricing tax risk management

Management Accounting Research, 2013
This paper examines how a functional tax strategy impacts the management control system (MCS) in a multinational enterprise (MNE) facing transfer pricing tax risks. Based on case study findings it is argued that the MCS in a multinational setting is contingent upon the MNE's response to its tax environment.
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TAX MONITORING AND INTERNAL TAX CONTROL: APPLICATION OPPORTUNITIES

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2023
The article provides a comparative analysis of tax monitoring and internal tax control. The purpose of the study is to determine the scope of application and advantages of tax monitoring and internal tax control to improve the efficiency of the taxation system.
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Tax Audits as a Way of Exercising Tax Control

Central Ukrainian Scientific Bulletin. Economic Sciences, 2023
The article examines tax audits as one of the ways of exercising tax control. The purpose of the study is to substantiate the theoretical provisions of tax audits and determine their role and place in the control process. The study was based on the application of general scientific methods: systematisation, logical and analytical methods, induction ...
Tetiana Fomina, Olga Puhachenko, Oleksandr Kolomoiets   +2 more
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Tax-Controlling: Tax-Management- und Tax Compliance-Systeme als Bestandteil der Unternehmenssteuerung

2021
Die in- und externen Rahmenbedingungen fur die Steuerabteilung als Kernelement der Steuerfunktion andern sich permanent und mit einer immer groseren Geschwindigkeit. Vielen Steuerexperten fallt der Schritt hin zum Tax-Manager (= Controller) schwer. Die Abgabenbelastung eines Unternehmens muss heute professionell unter Kontrolle gehalten werden. Fur die
Markus Stefaner, Reinhard Pumpler
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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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International Tax Competition, Tax Cooperation and Capital Controls

SSRN Electronic Journal, 1997
Tax competition between independent authorities is known to lead to inefficient outcomes, implying there is scope for cooperation. In an international framework where the authorities are national governments, the undesirable features of tax competition may alternatively be mitigated by imposing restrictions on international capital flows.
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IMPROVING CAMERA TAX INVESTIGATION IN REGULATION OF TAX CONTROL

2022
In this article, the importance of in-house inspections is important in increasing the share of budget revenues in the country through the correct calculation and timely payment of mandatory payments to the state budget through the control of business entities on the basis of tax legislation.
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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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