Results 1 to 10 of about 9,317 (170)
Tax fraud as the most severe form of tax evasion: Review of legislation and practice in Serbia [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2021 Bearing in mind that taxation reduces disposable income, taxpayers' resistance to tax compliance is quite understandable. For this reason, the contemporary financial theory and practice pay special attention to the popularization of taxes, with special ...
Dimić Suzana
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Qualitative Exploration of the Social Context of the Tax Payment Process [PDF]
جامعه شناسی کاربردی, 2022 Introduction:As a source of government revenue for the provision of various social, welfare, and cultural services, taxes have a long history. With regard to their role in the economic and social developments of societies despite the lack of desirable ...
Alireza Zare +4 more
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Improving Tax Administration of VAT on Timber Export
Финансы: теория и практика, 2021 The export of timber can be used by unscrupulous taxpayers in illegal schemes to reimburse VAT from the budget to obtain an unjustified tax benefit by overstating the amount of tax deductions, which confirms the relevance of the research.
E. Yu. Mitusova
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PENERAPAN E-GOVERNMENT PADA LAYANAN PAJAK KENDARAAN BERMOTOR DI PROVINSI JAWA TENGAH
Keunis, 2022 Industrial revolution 4.0 which is famous for the phenomenon of disruption of innovation, in the field of government, demands the implementation of information technology systems in the affairs of organizing government services.
Marliyati Marliyati +4 more
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Innovative tax administration tools in Russia
Вестник университета, 2022 The article examines the current system of tax administration in Russia and its innovative tools, actively developed and implemented in the context of the digital technologies’ rapid development and the transformation of the control and supervisory state
N. G. Мorozova, Zh. M. Korzovatykh
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Вестник университета, 2021 The purpose of tax audits is to verify that the taxpayer complies with the norms of tax legislation. As a rule, in conditions of instability, constantly changing tax legislation, taxpayers violate the norms of the Tax Code of the Russian Federation.
N. Z. Zotikov
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STRATEGIES FOR IMPROVING THE TAX ENVIRONMENT THROUGH INSTITUTIONAL MODERNIZATION [PDF]
Economica, 2022 The basic task of a modern tax institution is to develop relationships with the business environment by improving the tax environment. Equidistant, fair and equitable treatment will help increase taxpayers’ confidence in this institution.
Igor TURCANU
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THE EFFECT OF TAXPAYER AWARENESS ON TAXPAYER COMPLIANCE: THE MODERATING ROLE OF TAXPAYER SANCTIONS
Journal Universitas Muhammadiyah Gresik Engineering, Social Science, and Health International Conference (UMGESHIC), 2021 This study aims to test the influence of Tax Awareness on Taxpayer Compliance with tax sanctions as a moderation variable. The population used is private taxpayers who are affected in KPP Pratama Gresik. The sample in this study amounted to 95 selected using purposive sampling technique.
Suwandi Suwandi, Faridatul Khasanah
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On Ukrainian Citizens as taxpayers in sociological measurements [PDF]
Соціологія, 2021 The article deals with the results of first special sociological research on taxpaying thematic undertaken in Ukraine. Three waves of national wide survey (N1 = 2038 F2F; N2/3 = 2000 CATI) during 2020 by means of questionnaire with 5 basic questions ...
Olha Ivashchenko +2 more
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Collection of Personal Income Tax. Period 2012-2017 [PDF]
Población y Desarrollo, 2018 The present work was carried out with the objective of knowing the behavior of the personal income tax - IRP in its levels of collection since 2012 until 2017. The qualitative research initially included the documentary modality referring to the revision
Celina González de Alvarez
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