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Pathological analysis of Afghanistan’s tax system in the light of tax principles [PDF]
دانشنامه حقوق اقتصادیToday, financial law scholars consider taxes and tax policies to be extremely important and vital in a country's economy. Having a functional and successful tax system can steer a country towards development and minimize economic and social problems ...
Ariyan Ghassemi, Alireza Mohseny
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The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance [PDF]
Journal of Economics Finance and Administrative Science, 2020 Purpose - The purpose of this paper is to examine the mediating effect of adoption of electronic tax system in the relationship between attitude towards electronic tax system and tax compliance using evidence from small business enterprises (SBEs) of an ...
Sadress Night, Juma Bananuka
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Buoyancy Estimates of Malaysia's Tax System 1961 – 1998
Malaysian Management Journal, 2020 Several criteria are used to determine a 'good tax system' and they include administrative feasibility, ensuring burden of tax is spread fairly among taxpayers and tax buoyancy.
Jeyapalan Kasipillai +1 more
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Riset Akuntansi dan Keuangan Indonesia, 2017 This research is aimed to examine and analyze the influence of tax evasion, tax compliance by tax payer, self assessment system, awareness of tax payer, the comprehension on tax laws, and perceptions of service quality towards the level of tax income ...
Yuli Tri Cahyono
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Directions of state regulation of the tax system in modern conditions
Путеводитель предпринимателя, 2020 This article discusses some directions of state regulation of the tax system in modern conditions that would allow the state to exercise control over the receipt of regular payments from legal and physical persons in the amount provided by law and in a ...
V. E. Gladkova, I. S. Sokolov
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Pengaruh Faktor Sosial dan Ekspektasi Kinerja terhadap Tax Billing System
Jurnal Kajian Akuntansi, 2020 This study aims to examine the effect of Social Factors and Performance Expectations on the use of a tax billing system application. Performance Expectations are intended to use a tax billing system application to help improve performance. Social factors
Wiwit Irawati, Beny Priambodo
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Luxury Tax and Wealth Tax – Between Transparency and Sustainability of the Tax System
CECCAR Business ReviewDue to the large sums spent following the severe and large-scale lockdown in 2020, when most countries had to step up spending on health and social protection, introducing numerous incentive measures, while tax revenues declined sharply, which led to the
Daniela-Nicoleta SAHLIAN +3 more
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Jurnal AkuntansiPurpose - The success of the online tax system is based on the existence quality of tax services and ease of use of the application. The low tax ratio proves that tax compliance in Indonesia is still relatively low. To overcome these problems, this study
Sari Dewi, Handoko Karjantoro, Vera Vera
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Research on the Difference Between Accounting System and Tax Laws
MATEC Web of Conferences, 2018 The article analyzes and demonstrates the differences between China’s accounting system and tax laws, and the difference between accounting system and tax law in China has its deep historical background, Its main reason lies in the difference between ...
Sun Yi
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Comparative analysis of tax administration system in Russian regions [PDF]
Экономика региона, 2011 This paper presents the results of the study on tax administration attractiveness for taxpayers in the Russian Federation. The authors provide an overview of existing approaches to understanding the nature of the tax administration.
Aleksey Sergeevich Naydenov +1 more
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