Results 21 to 30 of about 61,869 (306)

RELIABLE TAXPAYER = SAFE TAXPAYER?

open access: yesRoczniki 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
openaire   +3 more sources

FORMATION OF DUTY BEHAVIOR WITH CONSIDERATION OF THE PRESENCE OF THE NON-GOVERNMENTAL ECONOMY

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2019
In this study, the main attention is paid to the problem of "shadowing" the Ukrainian economy during the crisis period. Theoretical approaches to determining the functions of taxes and factors affecting real tax revenues were studied. A scientific study
Nataliia Kuzmynchuk   +4 more
doaj   +1 more source

Factors Influencing The Individual Taxpayers’ Voluntary Compliance

open access: yes, 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
core   +1 more source

The effect of taxpayer awareness, taxpayer numbers, tax billing, and taxpayer compliance to tax revenue

open access: yesWorld Journal of Advanced Research and Reviews, 2022
The excavation of the potential of domestic revenues will continue to be improved optimally through the expansion of non-oil and gas revenue sources, in order to replace the funding of countries sourced from external debt. One of the dominant sources of domestic income is tax revenue.
Fransiskus X. Seran   +2 more
openaire   +2 more sources

Moslem Taxpayers’ Compliance Behavior in Malaysia [PDF]

open access: yes, 2020
This study investigates Moslem taxpayers’ behavior in relation to the concept of Islam, the theory of planned behavior (TPB) and cognitive social theory (CST). Tax is an important issue for the country’s development.
Bulutoding, Lince   +4 more
core   +1 more source

The Influence of Taxpayer Understanding, Taxpayer Awareness, and Perception of Tax Sanctions on Taxpayer Compliance of Earth and Buildings

open access: yesJurnal Akuntansi Bisnis dan Humaniora, 2023
This research aimed to determine the effect of taxpayer comprehension, taxpayer awareness, and perception of tax sanctions on land and building taxpayer compliance in Malang City. This research used a quantitative approach. Data collection is carried out by distributing questionnaires.
Beatrix Brigita Tapiory   +2 more
openaire   +1 more source

Collection of Personal Income Tax. Period 2012-2017 [PDF]

open access: yesPoblación 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
doaj   +1 more source

Taxpayer to Taxpayer Relation [PDF]

open access: yes, 2018
To exchange and thus to create reciprocal relations is a human propensity and even a necessity for human solidarity. To exchange is an important aspect of what produces and maintains social relationships, and as such is one of the cornerstones in the making of society.
openaire   +1 more source

Effect of voluntary disclosure program and harmonization of tax regulations on tax payable in Indonesia [PDF]

open access: yesPublic and Municipal Finance
The purpose of this study was to examine the effects of the voluntary disclosure program and the harmonization of tax regulations on increasing the amount of tax payable by taxpayers in Indonesia.
Jamaluddin   +4 more
doaj   +1 more source

El reformismo fiscal de los Borbones en Nueva España

open access: yesMélanges de la Casa de Velázquez, 2016
The paper analyses some landmarks of Bourbon fiscal reform in New Spain. It begins by outlining the economic and social sectors affected by the reform measures, then goes on to identify the mechanisms and levels of pressure and tax disobedience at ...
Ernest Sánchez Santiró
doaj   +1 more source

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