Results 41 to 50 of about 3,380 (149)
Tax harmonisation in free trade EU – reflection on the possibilities of tax evasion – part 1
Littera Scripta, 2011 In the theoretical part of article No. 1 describes the principle of VAT taxation; taxation rate –we distinguish the standard rate and the reduced rate; levitation of VAT; who is the tax payer and especially if it is advantageous or disadvantageous to be ...
Ludmila Opekarová, Věra Mulačová, Hana Ezrová, Romana Píchová
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Tax Evasion Dynamics in Romania Reflected by Fiscal Inspection Activities [PDF]
Revista Romana de Economie, 2010 The paper aims to provide a panoramic view of the dynamics of tax evasion in Romania, reflected in terms of fiscal inspection activities. The author used the official data published by the institutions with attributions on the line of identification and ...
CORINA-MARIA ENE
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Tax Payers Awareness in Nepal Regarding with Value Added Tax and Income Tax
Pravaha, 2022 This study analyzes the moral behavior of Nepalese taxpayers. Additionally, the study seeks to address the underlying reasons for non-compliance. Data were collected by 400 participant questioners and analyzed using thematic analysis. The result suggests that these taxpayers do not have sufficient technical knowledge and perceive the VAT system as ...
null Jitendra Prasad Upadhaya +1 more
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The effects of admonishment on statute of limitations in tax law [PDF]
Anali Pravnog Fakulteta u Beogradu, 2016 The scope of analysis in this article is an issue that has been disputed in practice. We ask ourselves does admonishment for tax debt interrupt the term of statute of limitations in tax law ?
Đokić Minja
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, 2021 I gave an overview on international tax development and tax payer rights....
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Jurnal Akuntansi Indonesia, 2013 This study examines the role of trust to moderate the relationship between deterrence factors and taxpayer compliance behavior. Their compalince on tax regulation is hypothesized to be determined by three factors i.e. tax audit, tax fine and trust in tax
Dwi Ratmono, Nur Cahyonowati
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TAX CONTROL AS AN ELEMENT OF INTERACTION BETWEEN TAX PAYERS AND TAX AUTHORITIES
Economies' HorizonsThe article analyzes the role and importance of tax control as a key element of interaction between taxpayers and tax authorities. It is determined that tax control is a key element of the tax system, since the functioning of the country's economy depends on its effectiveness, and forms of tax control contribute to the efficiency of tax relations.
Oksana Vinnytska, Liudmyla Chvertko
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Prospects of Single Tax Payers [PDF]
Bìznes Inform, 2014 The article speaks about problem aspects of taxation, which were set by the state for the single tax administering due to permanent and system changes in the tax legislation. It shows the necessity of search for alternative methods of administering in the process of taxation of single tax payers by fiscal services.
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EFFICACY OF TAX PAYERS’ PERCEPTION ON TAX COMPLIANCE LEVEL AMONG SMEs IN ILORIN METROPOLIS
Malete Journal of Accounting and Finance, 2022 Nigeria’s tax compliance rate is significantly low compared to other countries especially given the weak revenue administration capacity to deal with evasion and lack of data mainly around the informal sectors as tax payers do not trust the government ...
Daud Omotosho Saheed +3 more
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Tax payers’ satisfaction for eTax electronic tax service quality
Science & Technology Development Journal - Economics - Law and Management, 2022 This study examines the impact of Etax electronic tax service quality on tax payers’ satisfaction. Information technology adaptation is one of the goals as well as objectives of the tax administration reform program in order to increase adaptability and the ability to process and analyze large amounts of data, connect data to monitor taxpayers' tax ...
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