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How do US Adults Who Vape Choose Among Different E-Cigarette (EC) Models and Cigarettes in Response to Prices and Taxes. [PDF]
Health EconMa S +5 more
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The Liability of Tax Officials for the Expiration of Tax Debt Billing
Ius Positum (Journal Of Law Theory And Law Enforcement), 2023Tax receivables are part of the Directorate General of Taxes' revenue sources therefore tax receivables are part of the state's rights that must be realized as an integral part of state revenue. Unable to realize state revenue from tax receivables due to expiration of tax debt collection, the case is considered as a state financial loss.
Moh Saleh
exaly +2 more sources
The Emergence of the Tax Official Into a T-Shaped Knowledge Expert
Critical Perspectives on Accounting, 2010Public sector officials have had to engage in new ways of working to reflect the changing practices of the public sector. This paper uses the specific case of professional tax officials in the UK tax administration to examine this broader context, by a longitudinal study.
Penelope Tuck
exaly +2 more sources
Justifying Alcohol Taxes to Public Officials
Journal of Public Health Policy, 1983a G\ Y now most scholars working in the field of alcoholism S and other alcohol-related problems are familiar with the B 12 2 following thesis: mean consumption of alcohol in a population is related to the incidence of heavy consumption. : Measures undertaken by governments to control mean Q__OtSs consumption-such as alcohol taxes, restrictions on the ...
J F, Mosher, D E, Beauchamp
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International Organizations and Their Officials: to Tax or not to Tax?
Leiden Journal of International Law, 1993Taking the United Nations, its specialized agencies and the EC as a focal point, this article looks at the fiscal position of international organizations and their officials vis-à-vis their host state. Firstly, the fiscal privileges are examined from a theoretical point of view, after which a number of cases are analyzed in which international ...
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The Determinants of Tax Returns for Tax Officials: An Essay in the Tunisian Context
International Journal of Accounting and Financial Reporting, 2017The objective of this research paper is to study the determinants of the fiscal returns of tax officials in Tunisia during the period 2010-2014. The variables are established on the basis of the rating sheet relating to the control and collection allowance reserved for the tax administration.
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The EEects of Official and Unoocial Information on Tax Compliance
SSRN Electronic Journal, 2018The 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 the dissemination of information regarding the past degree of tax evasion at the social level on the current individual tax compliance behavior.
Filomena Garcia +3 more
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THE SEVERITY OF THE MOTIVES OF PROFESSIONAL ACTIVITY AMONG TAX OFFICIALS
Scientific Review. Series 2. Human sciences, 2020The article is devoted to the study of the motivation structure of tax authorities ' employees. The effective work of employees in a client-oriented approach is largely due to the peculiarities of their work motivation, which makes this topic relevant. The hierarchy of motives of professional activity is revealed. The leading motive among the employees
Nadezhda А. Voronina +2 more
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