Results 21 to 30 of about 261,534 (260)
Tax Transparency for an Effective Tax System [PDF]
, 2021 This rapid review examines evidence on the transparency in the tax system and its benefits; e.g. rising revenue, strengthen citizen/state relationship, and rule of law. Improvements in tax transparency can help in strengthening public finances in developing countries that are adversely affected by COVID-19. The current context (i.e.
openaire +1 more source
THE INFLUENCE OF TAX AGGRESSIVENESS, PROFIT PERFORMANCE AND LEVERAGE ON CORPORATE TRANSPARENCY
BAKI (Berkala Akuntansi dan Keuangan Indonesia), 2019 This study aims to analyze the effect of tax aggressiveness (tax aggressiveness), earnings performance, and leverage on corporate transparency. The research method uses secondary data, all of which are taken from the financial statements of companies ...
Fajar Rina Sejati +1 more
doaj +1 more source
PENGARUH ETIKA, SANKSI PAJAK, MODERNISASI SISTEM, DAN TRANSPARANSI PAJAK TERHADAP KEPATUHAN PAJAK
Jurnal Akuntansi Indonesia, 2017 This study aims to examine the factors that influence taxpayer compliance in paying taxes. The variables used in this study include ethics, tax penalties, the modernization of the system, tax transparency and tested its effect on tax compliance in ...
Afuan Fajrian Putra
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Transparency and Accountability: Empirical Results for US States [PDF]
, 2012 Recent formal models of accountability allow us to make different conditional predictions about how transparency affects voters’ willingness to reelect incumbents and acceptance of higher taxes. We review two models and investigate empirical implications
Alt, James E., Lowry, Robert C.
core +1 more source
SUDUT PANDANG MASYARAKAT TENTANG TINGKAT KEPATUHAN PAJAK DI JEPARA
Profita, 2019 This research aims to examine whether tax compliance is affected by transparency, trust, and tax knowledge. This research used attribution theory from the theory of planned behavior to investigate the effect of behavior that limits taxpayers in carrying ...
Khoirul Fuad
doaj +1 more source
Media Ekonomi dan Manajemen, 2019 The research aims to examine the influencing factors of tax compliance of boarding house owner. This research uses one dependent variable which is Tax Compliance and seven independent variables which consist of income, environment, tax sanctions, tax ...
Pratiwi Princesswara +1 more
doaj +1 more source
Proposition 13 and the California Fiscal Shell Game [PDF]
, 2009 We study the effects of California’s tax and expenditure limitations, especially Proposition 13. We find that Proposition 13 was indeed effective at reducing both ad valorem property taxes per capita and total state and local taxes per capita, at least in
McCubbins, Colin H. +1 more
core +3 more sources
An Investigation on the Effect of Tax Avoidance on the Transparency of Financial Reporting Firms Listed in Tehran Stock Exchange [PDF]
Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2014 In this paper, the impact of tax avoidance on the transparency of financial reporting of firms listed in Tehran Stock Exchange is investigated. The indexes that are used to measure tax avoidance and financial reporting transparency are respectively ...
Omid Pour-heidari +2 more
doaj
Financial Law Review, 2021 The article deals with the relationship between bank secrecy and tax transparency. It studies the issues of confidential information (which forms bank secrecy) being presented to tax authorities, also
Elena Vyacheslavovna Pokachalova +2 more
doaj +1 more source
Transparency as a Way to Anticipate Tax Avoidance through Corporate Social Responsibility
Jurnal Dinamika Akuntansi, 2019 Not all CSR is based on firm’s ethical principle in running business. Occasionally, CSR is done to cover the opportunistic behavior of a firm, acting for its own interest.
Yenni Mangoting +3 more
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