Results 21 to 30 of about 1,469,028 (293)
INDEPENDENSI HAKIM DALAM SISTEM PERADILAN PAJAK DI INDONESIA
Yuridika, 2013 Tax court in Indonesia is part of administrative court that has jurisdiction to hear any tax dispute. It is kind of administrative court as it meets such elements, for example one of the parties of the dispute must be government officer, which is bound ...
Binsar Sitorus
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Journal of Economics, Business & Accountancy Ventura, 2017 There is a phenomenon related to the dysfunctional behavior of unscrupulous tax officials and the reluctant of taxpayers to pay the tax. This study aims to explore the evidence of psychological tax contract in a tax official perspective.
Indrawati Yuhertiana +3 more
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Studia Prawa Publicznego, 2019 The article is an attempt to look at the development of Polish tax law through the prism of the concept of law development proposed by Ph. Selznick and Ph. Nonet. In the study Law and Society in Transition.
Jarosław Kola, Przemysław Pest
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FOREIGN INCOME – PROBLEMS OF DOUBLE TAXATION
International Journal of Innovative Technologies in Economy, 2018 The article highlights implications of foreign income taxation of Ukrainian tax residents. Based on the effective Tax Conventions on Income and on Capital, individuals can claim a credit of tax paid abroad against their Ukrainian tax due.
Tetiana Yarotska, Svitlana Fedchuk
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EFFECT OF HOTEL AND RESTAURANT TAX REVENUES ON LOCAL NATIVE INCOME IN SEMARANG CITY [PDF]
Annals of the University of Craiova for Journalism, Communication and Management, 2022 This study aims to analyze the influence of hotel and restaurant tax revenues in Semarang City. The research uses descriptive quantitative methods with a secondary data analysis approach. The object of this research is the large contribution of hotel and
Ajun Nurul Afa, Hendri Hermawan A, M.S.I
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The Influence of The Covid-19 Pandemic on Tax Avoidance
Jurnal Economia, 2023 The Covid-19 pandemic contributes to the slowdown of Indonesia's economy; therefore, the government provides tax incentives to particular sectors during this pandemic.
Ivonne Caroline Wicaksono +1 more
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Organization Culture and Organization Effectiveness of Tax Officials [PDF]
The Journal of the Korea Contents Association, 2009 This study empirically analyzed that the higher the organization culture and organization effectiveness of a tax administration organization, the higher the organization commitment and organization identification. It is significant in that there hasn`t been a study that analyzed empirically using tax officials as the study subjects up until now.
Soon-Bok Hong, Jun-Cheul Park
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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
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Government social media and corporate tax avoidance
China Journal of Accounting Research, 2023 With the advent of the new media era, government social media have become an important paradigm for social governance. We perform a large-sample regression and reveal that the higher the quality of taxation bureaus’ operation of government social media ...
Qi Jiang, Yanli Chen, Tianjun Sun
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Econometric Forecasting of Budget Revenues: The Case of Tajikistan [PDF]
Финансовый журналForecasting budget revenues is an important task for government agencies involved in budget planning. While preparing official forecasts, simple computations are often used. However, it might lead to inaccurate forecasts.
Ekaterina A. Gubkova +2 more
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