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Interpretation of Tax Payment Mechanism in Coretax System on Compliance (Case of KPP Pratama Cirebon)

iRASD Journal of Management
The Coretax system was designed in 2020 and published in January 2025. This system is designed to optimise and simplify the core system of tax administration.
Moh Yudi Mahadianto, Parah Maulady, Sri Yani   +2 more
doaj   +1 more source

A New Tax Framework: A Blueprint for Averting a Fiscal Crisis [PDF]

, 2005
This report presents fiscally responsible recommendations for overhauling the federal tax system and raising the revenues needed to combat mounting federal budget deficits and the fiscal demands presented by an aging society. The proposal calls for a new

core  

The Necessity of Establishing Value -Added Tax System in Iran [PDF]

مطالعات تجربی حسابداری مالی, 2006
Policy makers, considering alternatives for tax reform view the value - added tax (VAT) as an alternative option for restructuring tax systems. The necessity of establishing a tax system is one of the concepts taken account of before designing or ...
Mohsen Khoshtinat, Raheleh Yaghoubi
doaj  

The features of reforming the tax system of Ukraine

Проблеми Законності, 2013
In the article investigated the types and development of the principles of the tax system. Author suggested to reform the tax system in Ukraine.
Л. В. Товкун
doaj   +1 more source

(WP 2012-01) Territorial Tax System Reform and Corporate Financial Policies [PDF]

, 2012
We examine the effect of a permanent change to a country income repatriation tax system on a set of corporate financial policies. In 2009 Japan and UK switched from a worldwide system to a territorial system for the taxation of earnings repatriated by ...
Arena, Matteo, Kutner, George
core   +1 more source

TAX PLANNING IN THE ENTERPRISE MANAGEMENT SYSTEM

Journal of Vasyl Stefanyk Precarpathian National University, 2019
The differences between the concepts of “tax planning”, “tax minimization” and “tax optimization” are investigated and it is established that tax minimization is the maximum reduction of all taxes, tax optimization is the achievement of a proportion ...
OLHA ZHUK, ANTONINA TOMASHEVSKA
doaj   +1 more source

The Nexus of Quality of the e-Tax System, Taxpayers’ Attitude, Multiple Mediators, and Tax Compliance Behaviour: A Theoretical Paper

CECCAR Business Review
Several works of the extant literature have explored tax compliance behaviour. Some studies investigated factors that have a positive effect on tax compliance behaviour. In contrast, some studies use individual theories, and other empirical studies focus
Faustine Juma MASUNGA
doaj   +1 more source

Improvement of Tax Service Efficiency Management

Управленческие науки, 2020
Purpose of the paper is to assess the effectiveness of the Russian tax system in comparison with the development of public service in tax authorities. We use both quantitative methods (e.g.
G. A. Borshchevskii
doaj   +1 more source

The Impact of Zimbabwe?s Recently Implemented Vat Withholding Tax System on Tax Compliance and Tax Evasion: Desktop study [PDF]

Journal of Economic and Social Development (Varaždin)
This article evaluates the impact of Zimbabwe's recently implemented Value Added Tax (VAT) withholding tax system on tax compliance and tax evasion to determine if it is an effective tool for curbing tax evasion and improving tax compliance.
Newman Wadesango, Lovemore Sitsha
doaj  

قراءة في النظام الضريبي الجزائري المعوّقات والحلول - - A reading of the Algerian tax system: obstacles and solutions

المجلة الدولية للأداء الاقتصادي, 2022
يتناول هذا البحث النظام الضريبي الجزائري بالتحليل والتقييم لمختلف المشاكل التي يعاني منها،  ونهدف من خلال البحث إلى إظهار معوقات النظام الضريبي الج زائري وكذا اقتراح بعض الحلول لتلافي هذه المعوقات، وفي إطار ذلك اعتمدنا على المنهج الوصفي التحليلي من أجل ...
Youcef GACHI
doaj