Results 11 to 20 of about 42,140 (316)
National and International Fiscal Regulations on Value Added Tax (I)
CECCAR Business Review, 2020 This paper aims to analyze national and international tax regulation on VAT. The reason why we chose this topic is the fact that in recent years the legislative changes on VAT have seen numerous updates on the Romanian economic market, which leads us to ...
George-Adrian STANCIU
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Flat-Rate Tax on Ship Construction or Ship Reconstruction as a New Institution of Polish Tax Law
Studia Iuridica Lublinensia, 2021 At the beginning of 2017, a new form of taxation was introduced into the Polish tax system – flat-rate tax on ship construction or ship reconstruction. It should be one of the elements of support for the Polish shipbuilding industry.
Katarzyna Wojewoda-Buraczyńska
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Limning India’s tax terrorism saga [PDF]
Vilakshan (XIMB Journal of Management), 2021 Purpose – This study aims to explain the Indian taxpayers’ harassment saga in the name of revenue collections by the taxmen. Design/methodology/approach – The study gas adopted descriptive viewpoints supported by empirical evidence.
Rajat Deb
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Acman: Accounting and Management Journal, 2022 This study investigates the effect of taxpayer knowledge and taxpayer awareness on taxpayer compliance with Land and Building Tax. The research method uses a survey approach to taxpayers in one of the sub-districts in Bandung Regency. The number of respondents who are willing to fill out the questionnaire is 100 taxpayers.
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Factors Influencing The Individual Taxpayers’ Voluntary Compliance
, 2023 The global issue in the implementation of the Self-Assessment System (STS) is to achieve a satisfactory voluntary tax compliance rate. This motivates this study to investigate the factors that influence voluntary tax compliance among individual taxpayers
Siti Zaidah Turmin +3 more
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RELIABLE TAXPAYER = SAFE TAXPAYER?
Roczniki Administracji i Prawa, 2020 The article is an attempt to answer the question whether Polish taxpayers who reliably settle and pays taxes can feel safe in the highly complicated and so frequently changed legal status in Poland. Constant amendments to the regulations mean that the taxpayer increase tax resistance because they are unable to learn about the applicable regulations and
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Rebuilding the Democracy of the Taxpayer [PDF]
SSRN Electronic Journal, 2013 The voter - bureaucrat is locked into a situation of a conflict of interests: as a conscientious citizen, he or she should support optimal expenditure levels for providing certain public goods, but as a person whose wellbeing and career depend on the volume of expenditures for providing public goods, he or she is interested in supporting volumes and ...
Konstanin Yanovsky +3 more
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Individual Taxpayers’ Compliance Moderated By Taxpayers’ Awareness
International Journal of Social Science and Business, 2023 Taxes are fundamental for the running the government because tax revenue is the largest source of state revenue, raching 80% and the directoral general of taxes continue to the government as a provider of public services needed by the community must be responsible and continue to strive to provide the best service for the sake of improving public ...
Indah Wahyuni, Hari Setiyawati
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The taxpayer’s right to electronic communication with the tax authorities
IDP, 2016 Under Spanish legislation, Law 11/2007, of 22nd June, on citizens’ electronic access to public services, establishes their relationship with the government through electronic means as a citizens’ right and as a correlative duty for the public authorities
Rafael Oliver
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PROSPECTS FOR THE DEVELOPMENT OF THE PROFESSIONAL INCOME TAX IN THE RUSSIAN FEDERATION [PDF]
Legal BulletinThe relevance of the study lies in the fact that one of the most discussed and interesting topics in the tax sphere is a new special t ax regime - the t ax on professional income, which was introduced in the territory of the Russian Federation as an ...
BURDAKOVA M.A.
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