Results 21 to 30 of about 64,619 (142)

Improving Tax Administration of VAT on Timber Export

Финансы: теория и практика, 2021
The export of timber can be used by unscrupulous taxpayers in illegal schemes to reimburse VAT from the budget to obtain an unjustified tax benefit by overstating the amount of tax deductions, which confirms the relevance of the research.
E. Yu. Mitusova
doaj   +1 more source

INFLUENCE OF TRANSACTION COSTS ON CONTROLLING ACTIVITY OF TERRITORIAL TAXATION BODIES [PDF]

Russian Journal of Economics and Law, 2016
Objective: to disclose and justify transaction costs of controlling activities of the territorial taxation bodies and their impact on tax control under the need for effective functioning and optimal decision making with a view of reducing the state ...
N. A. Bondareva
doaj   +2 more sources

TAXES AS PANDEMIC CONTROLS

National Tax Journal, 2020
Tax policy can play important roles in limiting the spread of communicable disease and in managing the economic fallout of a pandemic.
Ashley C. Craig, James R. Hines
openaire   +2 more sources

Development of methodology for assessing the effectiveness of tax control types

Вестник университета, 2023
There are two purposes of the study, the results of which are summarised in this article: to systematise modern approaches of assessing the effectiveness of certain tax control forms and to develop proposals for optimising ways to identify the most ...
E. N. Kolesnikova
doaj   +1 more source

Assessment of the possibility of using the digital platform of the Federal Tax Service of Russia in determining the tax burden of the organization

Вестник университета, 2021
The article presents the results of calculating the tax burden on the example of a specific organization, which are based on accounting (financial) and tax reporting data, which are digital data of the information and digital platform of the Federal Tax ...
A. V. Zakharova, L. S. Samodelko, E. A. Kirova   +2 more
doaj   +1 more source

Some questions of tax control quality improvement

Путеводитель предпринимателя, 2020
In the article problems and questions of tax control improvement in Russia are considered. Wider use of the international standards of tax accounting, a measure for improvement of transfer pricing, introduction in domestic practice of tax monitoring and ...
R. R. Arabov
doaj  

TAX CONTROL IN UKRAINE

Modern engineering and innovative technologies, 2023
The article emphasizes that control is one of the most important functions of state administration, and tax control is one of the directions of state financial control, which ensures in compliance with tax legislation by taxpayers.
openaire   +1 more source

Tax management as function of integrated management by the registration and tax relations of the company

Путеводитель предпринимателя, 2020
In given article theoretical questions of essence of corporate tax management are considered, the sequence of realization of activity of corporate tax management in life cycle of the company is represented as well as the structure of management of the ...

doaj  

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, Christianus Yudi Prasetyo, Caecilia Atmini Susilandari   +2 more
doaj   +1 more source

DIGITAL INSTRUMENTS OF TAX ADMINISTRATION AND ELECTRONIC REPORTING AS FACTORS IN ENSURING BUDGET STABILITY IN UKRAINE

Економіка та суспільство
The article examines how the digital services of the STS of Ukraine, e-document exchange, control mechanisms, and the state’s digital capacity contribute to the timeliness, completeness, and predictability of tax revenues as important components of ...
Габріелла Лоскоріх, Вероніка Ганусич, Оксана Перчі   +2 more
doaj   +1 more source