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Societal Studies, 2013 The objective of the article is to present the qualitative research of the perceptions of ethical problems in Lithuanian tax administration from the point of view of both taxpayers and tax administrators. A questionnaire reflecting the statements of the Ethics Code has been designed.
Visockaitė, Audra, Birškytė, Liucija
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THE DETERMINANTS PERCEPTION OF TAX EVASION ETHICS [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2018 This study aimed to examine the determinants perception of tax evasion ethics, and combined three models based on the research of McGee et al (2012), Lau et al (2013), Lemvora et al (2013). Data collection used survey method on 148 auditors who worked at
Ningsih D.N.C., Sudarma M., Baridwan Z.
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Tax professionals’ role and ethics during a period of economic crisis in a small European country [PDF]
Contabilitate şi Informatică de Gestiune, 2020 Research Question: This paper analyses the role and ethics of tax professionals in the collection of public revenue from business activity during a period of economic crisis in Greece.
Michail Pazarskis +3 more
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Tax Exemptions of Ethical Products Revisited [PDF]
Environmental and Resource Economics, 2020 Corporate social responsibility (CSR) activities, being viewed as the corporate's provision of a public good, enable tax exemptions in many economies. We examine, in a monopoly setup with heterogeneous consumers, with social image concerns, whether these tax exemptions are justified.
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The research of professional ethics of tax auditor seeking the trust in tax
Buhalterinės Apskaitos Teorija ir Praktika, 2014 In today's economy, the subject of taxation, in particular, precise calculation and evaluation of taxes is becoming more and more relevant. There is a practice, where tax auditors performing audits of the business entity often do not even know whether it
Gintarė Giriūnienė
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Journal of Management Small and Medium Enterprises (SME's), 2020 The implementation of the ethics in a state-owned institution becomes an attention that attract the public services sectors a specially in tax services sector.
Clarce Sarliana Maak
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Practicing Capitals Across Fields: Extending Bourdieu to Study Inter-Field Dynamics [PDF]
, 2019 This essay extends a Bourdieusian perspective on the microfoundations of institutions. Drawing on this perspective, we argue that the recursive dynamics of institutions and action orient actors towards the maintenance of distinct and contradictory ...
Anesa, M. +3 more
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MEREFLEKSIKAN SIFAT GAJAH MADA DALAM DIRI KONSULTAN PAJAK [PDF]
Jurnal Akuntansi Multiparadigma, 2020 : Reflecting the Nature of Gajah Mada in Tax Consultants. This study aimed to reveal the challenges of tax consultants and reflect the nature of Gajah Mada to deal with the challenges.
Puspa Ratri Prajnasari
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Jurnal Dinamika Akuntansi, 2018 Tax is one of the important elements in the revenue budget in Indonesia. Revenue from this sector is always strived to meet the target revenue. In some times the amount of tax receipt is always not in accordance with the targets set.
Rachmawati Meita Oktaviani +1 more
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Jurnal Ilmiah Pendidikan Pancasila dan Kewarganegaraan, 2022 This study aimed to describe the code of ethics of Land Deed Making Officials in the process of making land sales and purchase deeds and to analyze the responsibilities and legal consequences of signature for the land sale and purchase deed by Land Deed ...
Hari Parmandinata
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