Results 61 to 70 of about 1,140,491 (182)

Preventing international tax evasion in Ecuador: a legal analysis of tax transparency and enforcement challenges

Sociedad & Tecnología
The objective of this study was to analyze the current legal framework and the challenges the country faced in ensuring greater tax transparency and effective tax compliance.
Julissa Micaela Soria-Solís, Karla Johanna Calle-Camacho   +1 more
doaj   +1 more source

Transparency: As An Instrument To Combat With Tax Havens A Study On The OECD-BEPS Action 5 (2015 Final Report)"

International Journal of Public Finance, 2017
Apart from the problem of use of the tax havens in the financing of international crimes, the non-taxation of high amounts of funds brings some other problems such as reduction of the budget revenues of the states and the restriction of public ...
Zeynep Nihan ÇAMURCU
doaj  

Memahami Perilaku Kepatuhan Pajak Dengan Persepsi Teori Atribusi

Journal of Islamic Economics and Finance
This study aims to determine the effect of Perceived Fairness of the Taxation System, Coercive Measures, Perceptions of Efficiency and Transparency of Government Spending, Perceptions of Trust in Government and Tax Authorities, Taxation Knowledge ...
Arina Nurul Hidayah, Indriyana Puspitosari   +1 more
doaj   +1 more source

Integrating tax amnesty, CSR, and emerging technologies: Exploring ethical challenges and strategic choices

Journal of Economic Criminology
This paper explores the relationship between tax amnesty programs and Corporate Social Responsibility (CSR), focusing on the ethical challenges businesses face as they navigate financial decisions and societal obligations.
Ines Bouaziz Daoud
doaj   +1 more source

International tax policy trends in 2018 [PDF]

, 2019
Reprinted from Tax notes international, January 14, 2019.2019 Tax Analysts. All rights reserved. Tax Analysts does not claim copyright in any public domain or third party content.If I had to enumerate the items that are dominating the international tax ...
FALCÃO, Tatiana
core   +1 more source

Transparency in the valuation of land for land tax purposes in New South Wales [PDF]

, 2011
Transparency is an important taxation principle in maintaining integrity in the taxation of land. This paper is a review of improvements in transparency following recommendations for reforms to the valuation of land by the NSW Ombudsman in 2005.
Mangioni, V
core  

Information Transparency and the Effectiveness of R&D Tax Credits

, 2023
Using staggered changes in state-level R&D Tax Credits (RTC), I investigate the effectiveness of RTCs offered by U.S. states and their dependence on information transparency.
Hu, Xiaoyan
core  

Patents, Profits, and Machines: How AI Is Reshaping Innovation and Taxation

Financial Law Review
Patents grant inventors exclusive rights, fostering innovation while playing a crucial role in global tax strategy.
Klemens Katterbauer, Laurent Cleenewerck   +1 more
doaj   +1 more source

TAX EVASION RISK REDUCTION STRATEGIES FOR INCREASING TAX SECURITY OF THE STATE

Фінансово-кредитна діяльність: проблеми теорії та практики
Tax evasion causes serious damage to public finances every year, and effective strategies to combat these risks are essential to ensure stable budget revenues. The aim of the study is to analyse the causes of tax evasion and evaluate the relevant policy
Volodymyr Tarashchenko, Oleksii Kravtsev, Alla Slavkova, Anna Pyslytsia, Nataliia Syvulska   +4 more
doaj   +1 more source

THE USE OF ARTIFICIAL INTELLIGENCE IN DETECTING CROSS-BORDER TAX EVASION: REGULATORY GAPS AND CASEBASED EVIDENCE

Iustinianus Primus Law Review
The evolution of tax laws, increased financial transactions, growing data and higher  expectations from taxpayers for government efficiency and transparency are just some of the  challenges taxation systems around the world face in the era of advanced ...
Ana Marija Mihailova
doaj