Results 41 to 50 of about 1,533,795 (214)
Issues, Challenges and Problems with Tax Evasion: The Institutional Factors Approach
Gadjah Mada International Journal of Business, 2016 Tax evasion, particularly in developing countries is a debatable issue. Evasion is a disease and needs to be minimized so that the black economy or hidden economy can be mitigated.
Mohd Rizal Palil +2 more
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Determinan Perencanaan Pajak dan Perilaku Kepatuhan Wajib Pajak Badan
Jurnal Akuntansi Multiparadigma, 2014 This research aims to examine the factors that influence the applied of tax planning in corporate and the corporate tax compliance behavior. Purposive sampling was employed to collect 120 corporate taxpayers in Samarinda city with tax professional as ...
Muhammad Abadan Syakura, Zaki Baridwan
doaj
TOPOLOGICAL CONCEPTUAL MODEL OF THE TAX SYSTEM AND TAX INFORMATION SYSTEM
Статистика и экономика, 2016 This article presents a model describing the functional relationships between information objects and subjects of the tax system and tax information system , using the apparatus of the graph and set theory and the theory of Rostov language algorithms and
T. Y. Danelan
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The potential impact of reforms to the essential parameters of the council tax [PDF]
, 2006 Council Tax was introduced in Britain in 1993 and represents a unique international property tax. There is a growing belief that it is time to reform the number and structure of council tax bands but such views have a minimal empirical base. This paper
Beaumont M. S. +22 more
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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
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
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
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Dual Income Taxes: A Nordic Tax System [PDF]
, 2010 This paper discusses the principles and practices of dual income taxation in the Nordic countries. The first part of the paper explains the rationale and the historical background for the introduction of the dual income tax and describes the current Nordic tax practices.
openaire +4 more sources
THE EXTERNAL TRANSACTION COST OF TAX COMPLIANCE ON INSTITUTIONAL CHANGE OF TAX REGULATION [PDF]
, 2016 Tax regulation reformation become a part of institutional change in tax system, designed to increase tax compliance of taxpayers. The changing of tax regulation makes some new cost of the implementation of new tax system. Furthermore, it would increase
DARWANTO , Darwanto
core
Cogent Business & ManagementThe paper examined the effect of tax policies on tax compliance and the moderating role of gender. A positivist research philosophy and quantitative research strategy were adopted.
Wilbert Manyanga +4 more
doaj +1 more source