Results 31 to 40 of about 835,990 (331)

Interest on late payments of non-tax budget receivables

, 2022
Non-tax budget receivables belong to the category of public funds of heterogeneous legal character that is regulated by many acts. The lack of uniform legal regulations constitutes a consequence of the said heterogeneity of non-tax budget receivables ...
Miernik, Anna, Anna Miernik
core   +2 more sources

The inequality impacts of the carbon tax in China

Humanities & Social Sciences Communications, 2022
Previous research has acknowledged that climate change is likely to expand the wealth gap, and climate policies may further increase inequality. Nevertheless, little research has focused on how climate policies affect inequality.
Shuyang Chen
doaj   +1 more source

Taxing Royalty Payments

SSRN Electronic Journal, 2016
The digital economy is characterized by the use of intellectual property such as software, patents and trademarks. The pricing of such intangibles is widely used to shift profits to low-tax countries. We analyze the role of a source tax on royalty payments for abusive transfer pricing, and optimal tax policy.
Juranek, Steffen, Schindler, Dirk, Schjelderup, Guttorm   +2 more
openaire   +3 more sources

The effect of Mental Accounting on tax compliance of self-employed auditors in the presence of some intermediate factors [PDF]

فصلنامه بورس اوراق بهادار, 2020
The purpose of the this applied research is to investigate the effect of mental accounting on the tax adjustment of self-employed auditors in the presence of financial literacy factors, work conscience, tax incentives and tax evasion.
zahra kohandel, Ghodrat Allah Talebnia, hashem nikomaram   +2 more
doaj   +1 more source

New Statistical and Econometric Approaches to the Modeling of Budget Policy on the Example of Tax Revenues and Information Management [PDF]

Journal of Information Technology Management, 2021
The article presents the results of studies on the development of new statistical and econometric approaches to modeling budget policy. The obtained results are applied on the example of tax revenue modeling.
Sergii Zakharin, Anastasia Duka, Olena Parubets, Maksym Zabashtansky, Natalia Ryzhikova   +4 more
doaj   +1 more source

Tax violations of the Decree on Fiscal Benefits and Direct Grants for Mitigation of Economic Consequences of COVID-19 Pandemic [PDF]

Anali Pravnog Fakulteta u Beogradu, 2020
The subject of our analysis are tax offenses in the Republic of Serbia related to abuse and subsequent loss of rights to fiscal benefits and direct grants. The article points out that tax offenses, as is the case with taxes, can only be introduced in law.
Đokić Minja, Rilaković Ilija
doaj   +1 more source

Companies adjust tax payments to offset changes in publicly perceived impact on environment, social, and governance factors

Humanities and Social Sciences Communications
Corporate tax avoidance is a significant international issue, resulting in annual losses of USD 100–240 billion for governments globally. Understanding the relationship between firms’ corporate social responsibility (CSR) and tax avoidance activities is ...
Akihiro Okuyama, Shuichi Tsugawa, Chiaki Matsunaga, Shunsuke Managi   +3 more
semanticscholar   +1 more source

The impact of using types of artificial intelligence technology in monitoring tax payments

International Journal of Data and Network Science
This study examines the relationship between the types of Artificial Intelligence (AI) technology employed and monitoring tax payments. A thorough literature review is conducted to examine different AI technologies in the context of tax administration ...
Nidal Zaqeeba, Hamza Alqudah, Ahmad Farhan Alshira’h, Abdalwali Lutfi, Mohammed Amin Almaiah, Mahmaod Alrawad   +5 more
semanticscholar   +1 more source

Accounting and analytical support of management control over tax expenses and tax liabilities

Економіка, управління та адміністрування
The article analyses the system of economic operations related to tax expenses and tax liabilities of taxpayers and the role of accounting in their reflection.
M.F. Nagirniak
doaj   +1 more source

Electronic Payment System and Tax Payment in Nigeria

, 2023
This study investigates the factors affecting the adoption of electronic payment systems for tax payment in Rivers State, Nigeria. Given the increasing importance of digitization in financial transactions, understanding these factors can provide valuable insights for policymakers, taxpayers, and accounting professionals alike.
ALI, ANDREW SIMON, IRONKWE, UWAOMA IGNATIUS, NWAIWU, JOHNSONN   +2 more
openaire   +1 more source