Results 41 to 50 of about 64,619 (142)

Application of Tax Audit and Investigation on Tax Evasion Control in Nigeria

open access: yesJournal of Accounting, Finance and Auditing Studies, 2018
Tax evasion has always being a bane to any tax system and there are diverse arguments on tax audit and investigation as a curb to this anathema. Based on this, the study examined the application of tax audit and investigation on tax evasion control in Nigeria.
Olaoye, Clement Olatunji   +1 more
openaire   +2 more sources

Some Issues Of Legal Regime Of Tax Intelligence Sources

open access: yesСибирское юридическое обозрение, 2015
The article covers the problems relating to information support of tax authorities, analyzes the changes in the legislation affecting the legal status of individual sources of tax ...
L. V. Burnysheva
doaj  

Tax risk management in the public control in order to ensure the tax security of the state

open access: yesПравоприменение
The subject. The norms of Russian legislation governing risk management systems in the implementation of various types of public control.The purpose of the study is to confirm or refute the hypothesis that different types of public controls affect the ...
K. V. Maslov
doaj   +1 more source

IMPROVE ACCOUNTABILITY AND TAX CONTROL FOR COMMITTING TAX OFFENCES

open access: yes, 2022
Abstract: This scientific article reflects the reform of tax administration, further improvement of the activities of the state tax service and the formation of a "digital economy" with increasing efficiency and development, as well as accelerating the implementation of international norms and standards in this area. tax control.
Ashirboev Yodgorbek Marsbek ogli   +1 more
openaire   +2 more sources

TAX PLANNING, VALUE ADDED TAX (VAT) OPTIMIZATION AND TAX CONTROL

open access: yes, 2022
Tax expense makes up a significant part of the company’s total costs, which are directly related to the company’s competitiveness on the market. Besides direct costs, tax burdens also create indirect costs because increasingly complex tax regulations demand specific and specialized knowledge as well as being familiar with them.
Mrčela, Ante, Piplica, Damir
openaire   +3 more sources

Tax Control Between Legality and Motivation: A Case Study on Romanian Legislation

open access: yesLaws
Our study aims to evaluate the current Romanian context for tax control by correlating the legal framework with the administrative model, as derived through empirical analysis.
Ioana Maria Costea   +2 more
doaj   +1 more source

Tax control under conditions of reforms in Ukraine

open access: yesAspekti Publìčnogo Upravlìnnâ, 2015
The main directions of tax sphere reforming, that were represented in national documents, namely: the Cabinet of Ministers of Ukraine activity program, the Strategy of Sustainable Development «Ukraine–2020», Coalition Agreement, the Plan of Action to ...
Y. M. Vasiuk
doaj  

Economically Reasonable Interest Rate on Debt Obligation sin the Course of Economic Activity

open access: yesФинансы: теория и практика
This paper is devoted to the issues of determining the upper and lower limits of an economically reasonable interest rate on debt obligations.   The purpose of the study is to determine the boundaries of an economically reasonable interest rate on debt ...
A. V. Shchepot’ev
doaj   +1 more source

Improving the taxation system of forest resources on the basis principles of payment for forest use

open access: yesПутеводитель предпринимателя, 2020
The significance of issues related to improving the efficiency of the current system oftaxation of forest resources, taking into account the basic principles of payment for forest use, providing improvement of fiscal and control and regulatory ...
N. N. Kalashnikova
doaj  

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