Results 11 to 20 of about 1,469,028 (293)
Tax amnesty from the perspective of tax official
Cogent Business & Management, 2019 This article aims to analyze the views on tax amnesty from various parties, namely state officials, tax officials, taxpayers, and tax consultants. Their views are explored through qualitative research methods.
Nur Sayidah, Aminullah Assagaf
doaj +4 more sources
The Role of Tax Officials in Mitigating Company’s Tax Obstacles
Hasanuddin Economics and Business ReviewThis study aims to examine the role of tax official in mitigating the positive relation between firm’s informal payment on tax obstacle. As the general discourses in tax avoidance, regulation, and compliance, the role of tax official is still had limited attention.
Alfriadi Dwi Atmoko
exaly +2 more sources
An Estimate of Tax Evasion by Self-employed Businesses in Iran using the Household Expenditure Survey [PDF]
Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2021 We use the budget expenditure approach to evaluate tax evasion of self-employed businesses in Iran. As self-employment guilds cover various jobs, we choose dentists as a sample. Facing limited data access, we use household budget expenditure in 2016.
Reza Zamani, Sepideh Mohsen Pourian
doaj +1 more source
Inheritance Tax Evasion in Germany
Journal of Legal Studies, 2022 It is estimated, that between 2015 and 2024 about 3 trillion € will be inherited in Germany. Due to far-reaching tax exemptions, the inheritance tax revenue per year is only about 7 billion €.
Linseis Philippe
doaj +1 more source
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
doaj +1 more source
Residents preferences associated with tax amnesty program predisposition
Journal of Islamic Accounting and Finance Research, 2020 Purpose - The purpose of this study is to determine the motivation of taxpayers to take part in tax amnesty so that it is expected to be able to evaluate the implementation of tax amnesty that has been carried out by the Indonesian government in 2016 ...
Prasojo Prasojo, Lailatis Syarifah
doaj +1 more source
RESEARCH OF DYNAMICS AND FORECASTING THE BUDGET INCOMES FROM EXCISE TAXATION: THE UKRAINE EXPERIENCE
Фінансово-кредитна діяльність: проблеми теорії та практики, 2022 The purpose of the article is to determine the priority methods of forecasting the number of tax revenues from excise taxation as a source of formation of budgetary resources, taking into account the patterns of their dynamics.
Liubov Lysiak +3 more
doaj +1 more source
The Effects of Official and Unofficial Information on Tax Compliance [PDF]
SSRN Electronic Journal, 2018 Abstract The administration of tax policy has shifted its focus from enforcement to complementary instruments aimed at creating a social norm of tax compliance. In this paper we provide an analysis of the effects of information regarding the past degree of tax evasion at the social level on the current individual tax compliance behavior.
Garcia, Filomena +3 more
openaire +7 more sources
Measures against harmful tax competition in the European Union [PDF]
Zbornik Radova: Pravni Fakultet u Novom Sadu, 2013 This paper considers measures against harmful tax competition in the European Union. In this paper the author deals with the concept of harmful tax competition and points to the official attitude of the European union in the terms of tax harmonization ...
Cvjetković Cvjetana
doaj +1 more source
Management of Own Investment Activity by Small Business Entities
Управленческие науки, 2023 The article highlights the problem of investment activity manifestation by small businesses whose activities are related to agriculture. The reserves remaining at the disposal of entrepreneurs after paying personal income tax and VAT are determined by ...
M. A. Polyakova, A. V. Nosov
doaj +1 more source