Results 1 to 10 of about 261,534 (260)
Tax Evasion and Incomplete Tax Transparency [PDF]
Laws, 2018 This article discusses the impact of incomplete tax transparency on tax evasion. It shows that while FATCA and CRS address some types of tax evasion, tax evaders may still use other available tax evasion opportunities. Anti-tax evasion measures might not
Noam Noked
doaj +2 more sources
The Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Peninsular Malaysia [PDF]
International Business and Accounting Research Journal, 2017 The findings from this review suggested that tax compliance behaviour of individual taxpayers is influenced by ethical perception of individual taxpayers and their ethical perception is affected by public governance and transparency in government ...
Tan Swee Kiow +2 more
doaj +4 more sources
South African Journal of Economic and Management Sciences, 2023 Background and aim: The study explores the correlation between environmental, social and governance (ESG) ratings and the extent of corporate tax transparency to investigate whether ESG ratings are indicative of transparent corporate tax practices.
Cara Thiart
doaj +1 more source
Political Stubbornness and Online Local Budget Transparency in Croatia [PDF]
Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 2019 Online local budget transparency (OLBT) has been recognized as an important feature of good governance. Accordingly, in this paper, OLBT is measured in all 128 cities and a sample of 100 municipalities in Croatia using several key local budget documents ...
Katarina Ott +2 more
doaj +1 more source
Impact of Transparency and Government Spending on Tax Ratio in ECOWAS Nations: Pre–COVID Era
Jurnal Administrasi Bisnis, 2023 Tax payment is a phenomenon of global significance irrespective of national differences, ideologies, and uniqueness. In this regard, government expenditure scrutiny and transparent reporting have emerged as an important development in social policy that ...
Ezekiel A. Adigbole +5 more
doaj +1 more source
Cogent Business & Management, 2023 Globally, taxes is a crucial source of income for various governments. However, in spite of the numerous importance of taxes for the socioeconomic growth of developed and developing countries, Jordan as a developing country faces challenges of tax ...
Nayef Mohammad Al-Rahamneh +2 more
doaj +1 more source
Tax compliance in an EFD-enabled environment: Evidence from a developing economy [PDF]
Accounting and Financial Control, 2021 The focus of this study was to assess the contribution of Electronic Fiscal Devices (EFDs) to ensuring tax compliance among small business owners in the Arusha Region in Tanzania.
Agnes Elson Malima +2 more
doaj +1 more source
URGENSI TRANSPARANSI INFORMASI DALAM PERLAWANAN PAJAK [PDF]
Jurnal Akuntansi Multiparadigma, 2020 : The Urgency of Information Transparency in Tax Avoidance. This study seeks to determine the role of information transparency to moderate tax avoidance to firm value.
Dewi Kusuma Wardani +1 more
doaj +1 more source
Digital technologies in the tax sphere as a factor in the sustainability of economic activity [PDF]
E3S Web of Conferences, 2021 In the future, digital technologies will make it possible to increase the transparency of the economic activities of tax organizations, the transparency of the economy of all economic entities in Russian Federation, which guarantees the stability of ...
Maksimchuk Оlga +3 more
doaj +1 more source
Tax avoidance and tax disclosure: A study of Brazilian listed companies
Contextus, 2021 This study analyzes the effect of tax avoidance on corporate transparency in Brazilian listed companies. The research was based on a sample of 256 non-financial companies listed in the Brazilian stock exchange (B3) from 2010 to 2018.
Eduardo Mendes Nascimento +3 more
doaj +1 more source