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Minor Taxpayers

2017
Článek se zabývá postavením nezletilých daňových poplatníků v důsledku nedávné judikatury, zejména v oblasti poplatků za komunální odpad. Cílem tohoto článku je najít optimální regulaci de lege ferenda týkající se pozice nezletilých daňových poplatníků a jejich práv a povinností. Text odmítá hypotézu, že každá osoba včetně nezletilé osoby musí splňovat
openaire   +1 more source

The Influence of Taxpayer Awareness, Taxpayer Attitude, and Tax Sanctions on Individual Taxpayer Compliance (A Study of Individual Taxpayers in Surakarta City)

International Journal of Asian Business and Management
This study aims to empirically prove how awareness of taxpayers, attitudes of the taxpayers, and tax sanctions impact individual taxpayers in Surakarta City compliance. With the help of SPSS Version 20 software, quantitative research methods use primary data to produce research findings. The sample method employs convenience sampling, which is based on
null Tresna Ningsih, null Rini Handayani
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Moderation Analysis of Taxpayer's Awareness Level of Taxpayer Compliance

Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia, 2023
Anik Yuesti   +3 more
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A Note on the Relation between Frames, Perceptions, and Taxpayer Behavior*

Contemporary Accounting Research, 2005
Scott B Jackson
exaly  

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