Results 31 to 40 of about 10,926,027 (273)
Generalized Model of Hybrid ALOHA [PDF]
Computer and Knowledge EngineeringSince the genesis of layered network, designing a popper MAC control protocol was a major concern. Among many protocols which introduced earlier, there is always a trade-off between utilization and load overhead.
Hasan Yarmohamadi +2 more
doaj +1 more source
, 2017 This study examined the impact of tax information, administration and knowledge on tax payers’ compliance of Block Moulding Firms in Ekiti State, Nigeria using a survey research design.
C. Olaoye +2 more
semanticscholar +1 more source
Tracing Trails: Implications of Tax Information Exchange Programs for Customs Administrations
World Customs Journal, 2014 The G20 recently agreed to adopt multilateral automatic tax information exchange as a global standard in the fight against cross-border tax fraud and evasion.
Chang-Ryung Han, Rachel McGauran
semanticscholar +1 more source
The BEPS Influence on Tax Information Exchange
Studia Iuridica Lublinensia, 2018 None of the actions envisaged in the Action Plan on BEPS directly relies on intensifying the exchange of information on tax matters. By developing the Action Plan on BEPS, the OECD has identified areas of tax law that have noticed the need for some ...
Dominik Mączyński
doaj +1 more source
Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice, 2023 Although the Romanian legislation does not define the concept of tax evasion nor that of tax fraud, the specialized doctrine abounds in opinions regarding the extent and content of these concepts, some of them being of European inspiration.
Cristina Oneț
doaj +1 more source
Small Business Tax Policy, Informality, and Tax Evasion Evidence from Georgia [PDF]
SSRN Electronic Journal, 2014 Using a panel of administrative data and regression discontinuity analysis, this paper examines how the introduction of preferential tax regimes for Georgian micro and small businesses in 2010 affects formal firm creation and tax compliance. The results show that the new tax regime for micro businesses increased the number of newly registered formal ...
Bruhn, Miriam, Loeprick, Jan
openaire +2 more sources
Criminal offence of disclosing official secret in Serbian tax law [PDF]
NBP: Nauka, bezbednost, policija, 2014 Officials in state agencies and organizations must perform its activities, legally and effectively, within their official and public authorities. Acting contrary to the rules of service, violation or abuse of official authorities harm other persons and ...
Ilić-Popov Gordana
doaj
Modernization of informational system of tax authorities of the Russian Federation
E-Management, 2019 The article analyzes the automated information system “Nalog”, which is used by the tax authorities to tackle various problems related to the functions of the Federal tax service.
S. P. Kosarin +2 more
doaj +1 more source
Tax Professionals: Tax-Evasion Facilitators or Information Hubs? [PDF]
, 2019 To study the role of tax professionals, we merge tax records of 2.5 million taxpayers in Italy with the respective audit files from the tax revenue agency. Our data covers the entire population of sole proprietorship taxpayers in seven regions, followed over seven fiscal years.
Marco Battaglini +3 more
openaire +3 more sources
The role of accounting information in acceleration of tax receiving processes [PDF]
پژوهشهای تجربی حسابداری, 2014 In the Iranian tax accounting system, using the accrual basis is not possible due to many reasons such as the unreliability of tax measurement. For this reason, the cash basis is used in Iranian tax accounting system and cash basis will not record and ...
jafar babajani
doaj +1 more source