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Tax audits of customs payments

Вестник Воронежского государственного университета: Серия экономика и управление
Subject. The article examines issues related to the organisation of audits and audit methods used to validate that all customs payments were duly calculated, recorded, and paid.
Vera N. Serdyuk, Oleg N. Golovinov, Nataly S. Ponomarenko   +2 more
doaj   +2 more sources

Tax Treatment of Revenue Based Payments

SSRN Electronic Journal, 2007
The influence of taxes on financing decision has long been discussed and different opinions exist concerning this subject. However, the importance of tax shield must not be underestimated because taxes can alter the effective interest rate of an instrument significantly. Generally it is assumed that payments of instrument that provide for revenue based
Nadine Wiedermann-ondrej, Wiedermann-Ondrej, Nadine   +1 more
openaire   +5 more sources

Practice of Collecting Tax and Non-Tax Payments in India

Вестник Российского экономического университета имени Г. В. Плеханова
With regard to sanction confrontation and numerous finance and economic restrictions strategic management of fiscal policy aiming at provision of stable finance earnings is becoming the most important factor of the economic development of any country ...
E. B. Shuvalova, M. S. Gordienko
doaj   +3 more sources

Association of Expanded Child Tax Credit Payments With Child Abuse and Neglect Emergency Department Visits

JAMA Network Open, 2023
This cross-sectional study evaluates the association between the 2021 expanded child tax credit payments and child abuse and neglect emergency department (ED) visits.
L. Bullinger, Angela Boy
semanticscholar   +1 more source

Changes in Self-Reported Adult Health and Household Food Security With the 2021 Expanded Child Tax Credit Monthly Payments

JAMA Health Forum, 2023
Key Points Question Were 2021 Expanded Child Tax Credit (ECTC) monthly payments associated with changes in adult overall health or household food security?
J. M. Rook, Cecile L Yama, A. Schickedanz, Alec M. Feuerbach, Steven L. Lee, L. Wisk   +5 more
semanticscholar   +1 more source

Does rising corporate social responsibility promote firm tax payments? New perspectives from a quantile approach

, 2021
Studies of the linkage between CSR and firms' tax payment often use mean regression strategies and focus on developed economies. Using panel data from Vietnamese firms, this study finds that CSR has insignificant effects on firm tax payments when ...
Huong Vu Van, K. Ly
semanticscholar   +1 more source

THE EFFECT OF INCOME, SOCIALIZATION, TAXPAYER AWARENESS, AND TAX SANCTION ON THE COMPLIANCE OF LAND AND BUILDING TAX PAYMENT AT DUKUH PENGKOL

BAKI (Berkala Akuntansi dan Keuangan Indonesia), 2021
This study aims to analyze the factors that influence compliance with land and building tax payments. The independent variables used are income, socialization, taxpayer awareness, and tax sanctions.
Oceania Andika Putri, Ismunawan Ismunawan   +1 more
doaj   +1 more source

Facing or retreating? Evaluating the impact of fiscal pressure and the selection preference of tax efforts among Chinese local government

Frontiers in Environmental Science, 2023
As China’s economy enters a new era, fiscal pressure is growing rapidly. How will local governments select their preference of tax efforts under pressure? Are they facing or retreating?
Zhen Deyun, Zhen Deyun, Pan Yiqing
doaj   +1 more source

Association of the Implementation of Child Tax Credit Advance Payments With Food Insufficiency in US Households

JAMA Network Open, 2022
Key Points Question Was the introduction of advance payments for the Child Tax Credit associated with food insufficiency in US households? Findings In this cross-sectional study using repeated surveys of a nationally representative sample of US ...
P. Shafer, Katherine M. Gutiérrez, Stephanie Ettinger de Cuba, Allison Bovell-Ammon, J. Raifman   +4 more
semanticscholar   +1 more source

Association of the Expiration of Child Tax Credit Advance Payments With Food Insufficiency in US Households

JAMA Network Open, 2022
Key Points Question Was expiration of advance Child Tax Credit (CTC) payments associated with increased food insufficiency in the US? Findings In a cross-sectional study of repeated surveys from a nationally representative sample of US households (592 ...
Allison Bovell-Ammon, Nicole C. McCann, Martha Mulugeta, Stephanie Ettinger de Cuba, J. Raifman, Paul R. Shafer   +5 more
semanticscholar   +1 more source