Results 31 to 40 of about 9,345 (170)

Declaration of Taxpayer Rights

open access: yesEuropean Taxation, 2014
This note outlines the origins and content of the Declaration of Taxpayer Rights that is currently being developed in Poland, which is intended to ensure that the practise of the tax authorities reflects the statutory legal guarantees that may be enjoyed by all taxpayers.
Brzeziński, Bogumił   +1 more
openaire   +2 more sources

The Impact of Non-Economic Factors on Voluntary Tax Compliance Behavior: A Case Study of Small and Medium Enterprises in Vietnam

open access: yesEconomies, 2022
One of the main reasons governments of developing countries, including Vietnam, face many difficulties in tax collection is taxpayers’ non-compliance with taxes. Therefore, the question for the governments of these countries is how to encourage taxpayers
Thu Hien Nguyen
doaj   +1 more source

Taxpayer Awareness and Understanding on Taxpayer Compliance in Nepal

open access: yesManagement Dynamics, 2020
This study aims at examining the influence of taxpayer awareness and taxpayer understanding toward taxpayers’ compliance in Nepal. The research population is taxpayers that are registered in Inland Revenue Office, Nepalgunj. This study used convenience as well as purposive sampling as a sampling technique.
openaire   +2 more sources

Optimization of the Use of Technology for Taxpayers in the Tax System in Indonesia

open access: yesSASI, 2022
Introduction: The development of tax reform shows that technology has a very important role. For this reason, the sustainability of tax collection in the State of Indonesia itself has at least an online system based on how taxpayers work to fulfill their
Heillen Martha Yosephine Tita   +2 more
doaj   +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

DEVELOPMENT AND STRENGTHENING THE INSTITUTE OF TAX CONSULTANTS IN THE TAX SYSTEM OF UKRAINE

open access: yesGreen, Blue and Digital Economy Journal, 2022
The purpose of this article is to formulate the main prerequisites and economic consequences of strengthening the institute of tax consultants in the tax system of Ukraine, to substantiate the importance of tax counseling as a separate profes-sion, as ...
Nataliia Holovchenko   +1 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

Influence Quality of Service, Taxpayer Knowledge and Taxpayer Awareness Towards Taxpayer Compliance

open access: yesMARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES
This study examines the factors influencing tax compliance among small and medium-sized enterprises (MSMEs) in West Jakarta. The research analyzes three key factors: quality of tax services, taxpayer knowledge, and taxpayer awareness. Using a quantitative approach, primary data was collected through online questionnaires distributed via Google Forms to
Helmi Faisal Kholagi, Nurul Hidayah
openaire   +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

FISCAL AND ACCOUNTING ISSUES CONCERNING THE FLAT-RATE TAX AND ITS IMPLICATIONS ON THE BUSINESS ENVIRONMENT IN ROMANIA [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2010
The introduction of flat-rate tax for companies is a novelty in the Romanian tax system, which is why businessmen' reactions were different, most of them criticizing harshly the opportunity for such a measure, arguing that during this crisis period ...
Lucia PALIU-POPA   +1 more
doaj  

Home - About - Disclaimer - Privacy