Results 41 to 50 of about 115,868 (319)

TAX EVASION THROUGH FICTITIOUS ECONOMIC OPERATIONS, OBSTACLE TO SUSTAINABLE DEVELOPMENT [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2016
Tax evasion means the avoidance of declaring and paying taxes. The purpose of the research is to identify ways and mechanisms of tax evasion through fictitious economic operations and how this kind o tax evasion can influence sustainable development ...
SERGIU-BOGDAN CONSTANTIN
doaj  

Epidemiological evidence for the role of puberty and immune senescence in Hodgkin lymphoma aetiology from 1992 Danish cases

open access: yesInternational Journal of Cancer, EarlyView.
What's New? The understanding of the epidemiological and clinical distinctions between Epstein–Barr virus (EBV)‐positive and EBV‐negative classic Hodgkin lymphoma remains incomplete. Here, the authors generated unique sets of population‐based sex‐ and age‐specific incidence rates of classic Hodgkin lymphoma in Denmark stratified by histological subtype
Klaus Rostgaard   +18 more
wiley   +1 more source

DYNAMICS OF TAX EVASION IN INDONESIAN SMES: TAX RATES, SELF-ASSESSMENT SYSTEMS, AND TAX MORALE

open access: yesSAR (Soedirman Accounting Review): Journal of Accounting and Business
This study examines tax evasion among Indonesian MSMEs, focusing on tax rates, tax system complexity, and self-assessment. The quantitative survey included 100 Jakarta MSMEs.
William Widjaja, Michael Michael
doaj   +1 more source

Pengaruh Sanksi Perpajakan dan Self Assessment System terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak (Tax Evasion)

open access: yesJurnal Kajian Akuntansi, 2019
Tax evasion, is an act of illegal tax evasion, tax evasion is done to minimize the amount of tax payable by way of breaking the law and not in accordance with the legislation in force.
Sundari Sundari
doaj   +1 more source

Corruptibility and tax evasion [PDF]

open access: yesEuropean Journal of Law and Economics, 2013
Reduction of fiscal evasion may be pursued by introducing incentive schemes for tax inspectors. The aim of this paper is to explain the role of such bonuses in an economic environment with corruption, i.e. in a world where entrepreneurs and tax inspectors are open to bribery.
CERQUETI, ROY, COPPIER, RAFFAELLA
openaire   +3 more sources

Coping Practices of Small‐ and Medium‐Sized Enterprises Facing Power Asymmetry in Digital Platform Business

open access: yesStrategic Change, EarlyView.
ABSTRACT Digital platform (DP) enterprises have risen to the top of the global economy by inverting traditional business models. They earn money through matchmaking, transaction facilitation, and efficient orchestration of other stakeholders' resources.
Lukas R. G. Fitz, Jochen Scheeg
wiley   +1 more source

Tax evasion attitude and taxpayers’ perception of government legitimacy: evidence from Southern Ethiopia

open access: yesCogent Economics & Finance
Tax evasion, a global concern, undermines government revenue, public services, and societal trust. It occurs when taxpayers deliberately avoid their tax obligations.
Tariku Lorato   +2 more
doaj   +1 more source

Peran religionsity sebagai pemoderasi hubungan money ethics terhadap upaya tax evasion

open access: yesJurnal Akuntansi, 2018
The purpose of this study was to examine and analyze the influence of money ethic, intrinsic and extrinsic religionsity against tax evasion. In addition to test and analyze the effects of intrinsic and extrinsic religionsity as moderating the ...
Rachmawati Meita Oktaviani   +2 more
doaj   +1 more source

The economic approach to the problem of tax evasion and recommendations for Serbia [PDF]

open access: yesEkonomski Signali, 2016
Tax evasion is a global problem and it has severe consequences for every country, regardless of differences in socio-economic and political structure. The basis for tax criminal offenses is embodied in different manifestations of tax evasion, especially ...
Milosavljević Valentina
doaj   +1 more source

An Econometric Analysis of Tax Evasion and Its Consequences on Economic Performance

open access: yesEmerging Science Journal, 2021
This study aimed to estimate the extent of tax evasion in Jordan based on a currency demand methodology, the results of the time series stationarity test showed that there was a time series to be non-stationary at the same degree, and the results of the ...
Abdullah M. Ghazo   +2 more
doaj   +1 more source

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