Relevant bibliographies by topics / Payment of taxes

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Payment of taxes'

Author: Grafiati
Published: 28 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Payment of taxes"

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Duchdara, Doungkamol, and Kalyaporn Panmarerng. "A development of a casual relationship model of factors influencing tax payment through the electronic system of commercial registered entrepreneurs." International Journal of Innovative Research and Scientific Studies 8, no. 4 (2025): 1173–80. https://doi.org/10.53894/ijirss.v8i4.8039.

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Study the level of implementation of tax law reform, the motivation quality of the electronic tax payment system, intentions in paying taxes through the electronic system, and analyze factors that influence the payment of taxes through the electronic system. Additionally, present guidelines for entrepreneurs to conduct tax payments via the electronic system. Data were collected from 300 chief executive officers, directors, managers, or other officials involved in taxation, and analyzed using statistical and content analysis methods. Tax law reform creates incentives to use electronic tax payme
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Gunawan, Hendra, and Melisa Melisa. "The Relationship between Gender and Tax Payments." Journal of Applied Accounting and Taxation 2, no. 2 (2017): 209–15. https://doi.org/10.5281/zenodo.1306200.

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Paying taxes is one deduction from earnings in a company, a few companies are working to find a way to minimize tax payments but still within reasonable limits and do not violate the rules of law that have been defined. This study aims to determine the effect of gender on tax payments using control variables ROA, size, and leverage. Measurement gender is using dummy variables. Dependent measurements are measured using the tax payments CETR. The population used in this study is all companies except for the construction sector and the financial sector. The sample was selected using purposive sam
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Rahmawati Herdian and Mohamad Fajri Mekka Putra. "COMPARISONAL CONTRIBUTION ANALYSIS OF REGIONAL TAX PAYMENTS BEFORE AND AFTER USING TAPPING BOX ON REGIONAL ORIGINAL INCOME (PAD) IN BANDAR LAMPUNG CITY." Awang Long Law Review 4, no. 2 (2022): 297–302. http://dx.doi.org/10.56301/awl.v4i2.381.

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The regulation of local tax payment policies with a manual system over time is increasingly ineffective for Bandar Lampung City Original Revenue. In 2018 the Bandar Lampung City Government made the latest breakthrough, namely paying local taxes using the Tapping Box, especially hotel taxes, restaurant taxes, entertainment and parking taxes, but problems arise in the use of the system. Regional tax payment arrangements with the system before and after using the Tapping Box in its application there are still taxpayers who do not comply with the payment arrangements. The contribution of local tax
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VOLOT, O.I., and V.S. PONOMARENKO. "Analysis of the prospects of introducing a single account for taxes and fees, a single contribution to compulsory state social insurance." Market Relations Development in Ukraine №11(222)2019 135 (January 13, 2020): 42–50. https://doi.org/10.5281/zenodo.3606173.

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The subject of research is theoretical, methodological provisions and applied aspects of introduction of a single account for payment of taxes and fees, a single contribution to obligatory state social insurance and their prospects in the system of electronic payments with the budget. The purpose of research is to substantiate the theoretical and methodological foundations of the introduction and effective functioning of a single account for payment of taxes and fees, a single contribution to compulsory state social insurance in the tax system of Ukraine for both economic entities and the publ
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B, Vignesh. "Role of E-Payment Market for Improving the Accountability of Indian Business Sector During Covid 19." Technoarete Journal on Advances in E-Commerce and E-Business (TJAEE) 1, no. 1 (2022): 17–21. http://dx.doi.org/10.36647/tjaee/01.01.a004.

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The research article has all about the e-payments role over the Indian business sector during the pandemic of COVID-19. The important findings are to show the role of the e-payment system which has the capacity to improve the Indian business sector in the pandemic situation. The e-payment method uses the time for buying anything or paying some taxes or others. Systematic review has been conducted in this research paper to understand accountability of e payment especially in the e-payment marke. Keyword : E-payment, COVID-19, Indian business sector
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Irawan, Ariq Naufal, and Tomi Setiawan. "Bandung Government Digital Strategy for Land and Building Tax Payment Systems." Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi 21, no. 1 (2024): 1–11. http://dx.doi.org/10.31113/jia.v21i1.928.

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Payment of land and building taxes online is a implementation of digital transformation in tax payment services that are used by the community to improve public services. The problem in this research is that the implementation of digital transformation of land and building tax payments in the city of Bandung has not been maximized. The study aims to understand the digital strategy on the payment of land and building taxes in the city of Bandung. This study uses the theory of digital strategy by Scupola and Mergel to analysis and describe a digital strategy for paying land and building taxes on
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Popławski, Mariusz, Gábor Hulkó, Tetiana Iefymenko, and Bogumił Pahl. "Control of Local Tax Payments: A Comparative Law Case Study." Białostockie Studia Prawnicze 28, no. 2 (2023): 81–97. http://dx.doi.org/10.15290/bsp.2023.28.02.06.

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Abstract Tax payment is the basic form of fulfilling a tax obligation. It is included in the effective method of removing tax liabilities. As part of the control of payments of local taxes carried out by the tax authorities, it was found that an unauthorized employee of this authority unlawfully accepted payments of taxes that he did not pay to the account of the tax authority. A legal doubt has arisen in this respect as to whether the payment made in the above-mentioned circumstances is the payment of tax that gives rise to the removal of the tax liability. The main goal of the authors, withi
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Aritasari, Nanik. "Land Official Responsibilities for Custody of BPHTB Payments." International Journal of Law Society Services 3, no. 1 (2023): 37. http://dx.doi.org/10.26532/ijlss.v3i1.33455.

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The community entrusts BPHTB taxes to PPAT due to the lack of tax literacy related to the method of calculation and payment procedures. This phenomenon raises the question, what is the legal responsibility of a PPAT who receives BPHTB tax deposits. Then, what is the procedure for depositing BPHTB taxes with PPAT. This study is a normative-empirical legal research with descriptive analysis. This research has concluded that the deposit of BPHTB tax payments to PPAT does not yet have legality in statutory regulations or the code of ethics of the notarial profession. PPAT has legal responsibility
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Nainggolan, Firmatogu, Maria Magdalena Bate'e, and Eliyunus Waruwu. "ANALISIS PENERAPAN E-BILLING DALAM PENYETORAN PAJAK PADA SATUAN KERJA STASIUN GEOFISIKA GUNUNGSITOLI." Journal of Management : Small and Medium Enterprises (SMEs) 17, no. 1 (2024): 241–49. http://dx.doi.org/10.35508/jom.v17i1.12684.

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This research analyzes how e-billing is implemented in paying taxes at the Stasiun Geofisika Gunungsitoli. The research method used a qualitative method with a descriptive approach. Primary data was obtained through interviews and secondary data was obtained from official documents, related literature, and other relevant information sources. The research results show that tax payments at the Stasiun Geofisika Gunungsitoli have implemented e-billing, payments are made at the Gunungsitoli Post Office using cash payments and there are still delays in tax deposits. There are several obstacles to i
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Malysheva, Oksana V., and Olga G. Arkadeva. "FISCAL EFFICIENCY OF PAYMENT FOR NEGATIVE ENVIRONMENTAL IMPACT." Oeconomia et Jus, no. 3 (September 30, 2022): 15–24. http://dx.doi.org/10.47026/2499-9636-2022-3-15-24.

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The purpose of this study is to supplement the theoretical justification for the concept of fiscal environmental reform by studying payment for negative environmental impact as a revenue part of the state budget. The article considers the current system of environmental taxes, fees and payments in advanced foreign countries and in the Russian Federation; it analyzes budget revenues from environmental taxes as well. It is noted that in many developed countries the tax burden tends to shift from "labor" taxes to "environmental" ones. The main method of research is structural and dynamic analysis
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Dissertations / Theses on the topic "Payment of taxes"

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Semenka, Tomáš. "Výběr vhodné varianty financování nového zařízení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221727.

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This thesis deals with the selection of the best funding method of purchasing new punching press TruPunch 5000 for company AZ Klima, s.r.o. This work includes analysis of current leasing and credit options on the Czech market and their evaluation in accordance to given kriteria as well. The goal of the thesis is to select the most appropriate funding method.
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Мірошниченко, К. С. "Податкова система". Thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/66937.

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Cleaveland, Mary Catherine. "The relationship between r&d investment and dividend payment tax incentives and their role in the dividend tax puzzle." unrestricted, 2006. http://etd.gsu.edu/theses/available/etd-12122006-125647/.

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Thesis (Ph. D.)--Georgia State University, 2006.<br>Ernest R. Larkins, committee chair; Fred A. Jacobs, Detmar W. Straub , Sally Wallace, committee members. Electronic text (100 p.) : digital, PDF file. Description based on contents viewed Aug. 9, 2007. Includes bibliographical references (p. 78-85).
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Darzé, Andréa Medrado. "Restituição do indébito tributário: legitimidade ativa nas incidências indiretas." Pontifícia Universidade Católica de São Paulo, 2014. https://tede2.pucsp.br/handle/handle/6446.

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Made available in DSpace on 2016-04-26T20:22:51Z (GMT). No. of bitstreams: 1 Andrea Medrado Darze.pdf: 1438059 bytes, checksum: 132ed7f7da3e9ae3b0ae8dc1ed863e99 (MD5) Previous issue date: 2014-06-02<br>The purpose of this study is essentially analyze the article 166 of the National Tax Code. We began our research by identifying what is the real basis of validity of the right to refund the undue tax payment. In this stage of research, all effort was directed to synthesize the contours that were established by the Federal Constitution in the delineating of this prerogative. Then, we intend to
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Šmíd, Milan. "Mýtný systém Itálie." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72382.

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The toll system selected countries, taxes of road transport in Italy, legislation, used technology, compatibility, taxes of vehicles, repair and system organization, next fiscal arrangements in the area road transport, payment methods, Telepass, contractual and technical interoperability.
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Klaesson, Markus. "Are users ok with the time it takes to make a payment through internet banking?" Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-33052.

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Ribeiro, Rafael Saulo Marques 1985. "O modelo de crescimento liderado pelas exportações e restringido pelo balanço de pagamentos revisitado." [s.n.], 2012. http://repositorio.unicamp.br/jspui/handle/REPOSIP/285929.

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Orientador: Mariano Francisco Laplane<br>Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Economia<br>Made available in DSpace on 2018-08-20T09:04:50Z (GMT). No. of bitstreams: 1 Ribeiro_RafaelSauloMarques_M.pdf: 2090780 bytes, checksum: bb0b009c8327633b357913b68da55ea1 (MD5) Previous issue date: 2012<br>Resumo: Este trabalho busca contribuir para a literatura teórica sobre crescimento e desenvolvimento econômico dentro da escola de pensamento keynesiana/kaldoriana por meio de uma estrutura analítica que procura reconciliar ambos os modelos, tanto o de crescimento lid
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Lampert, Carlos Henrique Borges. "O novo sistema de pagamentos brasileiro : houve redução de custos e riscos?" reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2006. http://hdl.handle.net/10183/10802.

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Esta dissertação analisa os motivos da implantação do novo sistema de pagamentos brasileiro, descreve os impactos percebidos junto à sociedade e avalia o atual estágio do projeto. Procura mostrar que não houve redução de risco sistêmico, como se pretendia, em função da implantação do novo sistema de pagamentos. Também evidencia que não houve redução de tarifas bancárias com a implantação do mesmo. Descreve que, em função da redução de custos financeiros percebidos com a utilização de avanços tecnológicos, os bancos passaram a apropriar-se dos ganhos em função da forma como foi elaborado o novo
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Almeida, Alexandre Otomo de. "Financiamento ao consumo: efeito de parcelamento e juros sobre a demanda de eletroeletrônicos de consumidores com restrição de acesso a crédito." reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/18030.

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Submitted by Alexandre Otomo de Almeida (otomo.almeida@gmail.com) on 2017-03-04T15:15:48Z No. of bitstreams: 1 Dissertacao_vf2.pdf: 906019 bytes, checksum: 389d53353d9269653e591405747ca68f (MD5)<br>Rejected by Renata de Souza Nascimento (renata.souza@fgv.br), reason: Alexandre, boa noite Para que possamos aceitar seu trabalho, por gentileza, realizar os ajustes de acordo com as normas a ABNT: Diminuir os espaços entre as frases do título. A apresentação ocorreu em 2017. Alterar São Paulo 2016, para São Paulo 2017. Na contra capa e folha de assinaturas, em campo de conhecimento deverá c
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Кармінська-Бєлоброва, Марина Володимирівна. "Податковий механізм державного регулювання соціально-економічних процесів в Україні". Thesis, Харківська державна академія культури, 2010. http://repository.kpi.kharkov.ua/handle/KhPI-Press/36635.

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Дисертація на здобуття наукового ступеня кандидата наук з державного управління за спеціальністю 25.00.02 – механізми державного управління. – Класичний приватний університет. – Запоріжжя, 2011. Запропоновано нове вирішення наукового завдання побудови дієвого податкового механізму державного регулювання соціально-економічних процесів, у рамках якого уточнено теоретичні засади податкової політики на основі ширшого застосування потенціалу регулювальної функції податків та напрями удосконалення елементів та організаційного забезпечення податкового механізму. Досліджено напрями впливу регулюваль
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Books on the topic "Payment of taxes"

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Massachusetts. Department of Revenue. Division of Local Services. Payment in lieu of taxes. Massachusetts Department of Revenue, Division of Local Services, 1990.

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Minnesota. Dept. of Natural Resources. and Minnesota. Payment in Lieu of Taxes Advisory Committee., eds. Payment in lieu of taxes study: Ad valorem vs current payments on state-owned land. The Dept., 1994.

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United States. Internal Revenue Service. EFTPS, Electronic Federal Tax Payment System: The easiest way to pay your federal taxes. Dept. of the Treasury, 1998.

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S, Pollard, and Darlington (Ont :. Township), eds. Darlington taxes: As the council has decided not to extend the time this year for the payment of the taxes in Darlington township, I hereby give notice that all persons still owing for taxes .. s.n., 1985.

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Argentina. Moratorias previsional e impositiva. Valletta Ediciones, 1995.

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Diez, Humberto P. Blanqueo impositivo, previsional y laboral: Régimen de moratoria. La Ley, 2009.

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United States. Congress. Senate. Committee on Energy and Natural Resources. Secure Rural Schools and payment in lieu of taxes: Hearing before the Committee on Energy and Natural Resources, United States Senate, One Hundred Thirteenth Congress, first session ... March 19, 2013. U.S. Government Printing Office, 2013.

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United States. Internal Revenue Service. EFTPS, Electronic Federal Tax Payment System: What every small, medium and large business needs to know about paying federal business taxes. Dept. of the Treasury, Internal Revenue Service, 2000.

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Edward, Dwelly. Directory of Somerset [1626-74]: Containing the names of all persons paying taxes or exempted from payment : Copied from the original lay subsidy rolls in the Record Office. Harry Galloway Publishing, 1994.

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Security, United States Congress House Committee on Ways and Means Subcommittee on Social. Proposals to simplify and streamline the payment of employment taxes for domestic workers: Hearing before the Subcommittee on Social Security and Subcommittee on Human Resources of the Committee on Ways and Means, House of Representatives, One Hundred Third Congress, first session, March 4, 1993. U.S. G.P.O., 1993.

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Book chapters on the topic "Payment of taxes"

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Mugano, Gift. "Payment of Taxes." In SMEs and Economic Development in Africa. Routledge, 2023. http://dx.doi.org/10.4324/9781003413172-6.

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Khan, Geoffrey. "7. Taxes." In Semitic Languages and Cultures. Open Book Publishers, 2024. http://dx.doi.org/10.11647/obp.0391.07.

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Letter 32 refers the payment of jizya ‘poll-tax’ apparently by non-Muslims. Letter 36 refers to the payment of maks (customs tax). There is a reference to maks in the legal document 45, which records the hire of a boat by Muslims to sail from Bilāq (Philae) into Nubia to conduct trade. This indicates that the Fatimid government controlled trade with Nubia and taxed imported goods.
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Asakawa, Kenji, Kouichi Kimoto, Shiro Takeda, and Toshi H. Arimura. "Double Dividend of the Carbon Tax in Japan: Can We Increase Public Support for Carbon Pricing?" In Economics, Law, and Institutions in Asia Pacific. Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-6964-7_13.

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Abstract Carbon pricing is difficult to introduce in many countries because it is not easy to obtain public support for carbon pricing due to the burden associated with it. One way to overcome this difficulty is to rely on the double dividend of a carbon tax. If a government uses revenue from a carbon tax to reduce existing distorting taxes, such as corporate taxes or labor taxes, a carbon tax can improve economic efficiency while reducing greenhouse gas (GHG) emissions. This chapter examines the net burden of a carbon tax with revenue recycling (RR) for two types of stakeholders: firms and ho
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Petrowiste, Judicaël. "Des poêles, des chaudrons et des couvertures. Payer son impôt par des objets dans le bourg de Najac (1258-1273)." In Datini Studies in Economic History. Firenze University Press, 2024. http://dx.doi.org/10.36253/979-12-215-0347-0.25.

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This paper analyses the role of objects in the payment of taxes in the market town of Najac, in Rouergue, through a study of the first register of accounts of this place, between 1258 and 1273. This document, which was drawn up when the municipal government introduced a system of municipal taxation, lists each year the taxpayers who had defaulted and deposited items to guarantee the sums they owed in tax. These pledges were often recovered by their owners the following year, once their tax debt had been settled. But some of them were left to the consulate, which saled them to recover its debt.
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Meier, Henri B., John E. Marthinsen, Pascal A. Gantenbein, and Samuel S. Weber. "Swiss National Bank and Swiss Franc’s Role in Global Financial Markets." In Swiss Finance. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-23194-0_7.

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AbstractThe Swiss National Bank (SNB) is Switzerland’s reliable, conservative, and independent central bank. Its mandate is to ensure price stability with due consideration for the economy’s development. As the nation’s monetary authority, ultimate source of bank liquidity, and lender of last resort, the SNB has kept Switzerland’s inflation low relative to other countries, mitigated systemic financial risks, provided efficient payment services, participated in multilateral global organizations, and compiled useful statistical data. The SNB’s effectiveness, combined with Switzerland’s lack of c
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Meier, Henri B., John E. Marthinsen, Pascal A. Gantenbein, and Samuel S. Weber. "Summary and Outlook." In Swiss Finance. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-23194-0_13.

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AbstractEfficient financial infrastructures for securities trading and payment services have been (and will be) vital to Switzerland as a world financial leader. Historically, banking secrecy was thought to be a critical element in the development of Switzerland's financial sector. Today, the interplay of different types of financial intermediaries and institutional investors and the country's vital interest in having an independent central bank and a stable Swiss franc is at its core. These attributes form the basis for the country's well-functioning debt, equity, and derivatives markets. Swi
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Dornbusch, Rudi. "Cross-Border Payments Taxes and Alternative Capital Account Regimes." In Capital Account Regimes and the Developing Countries. Palgrave Macmillan UK, 1999. http://dx.doi.org/10.1007/978-1-349-15071-7_6.

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Dornbusch, Rudi. "Cross-Border Payments Taxes and Alternative Capital Account Regimes." In Capital Account Regimes and the Developing Countries. Palgrave Macmillan UK, 1998. http://dx.doi.org/10.1007/978-1-349-26789-7_6.

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Shumilina, Vera, and Sergey Nikitin. "BANKRUPTCY IN SMALL BUSINESS IN CONNECTION WITH THE PANDEMIC." In Business security management in modern conditions. AUS PUBLISHERS, 2021. http://dx.doi.org/10.26526/chapter_60258635e9e650.37516173.

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The coronavirus pandemic has had serious economic consequences. As a result, the demand for consumer goods and services has fallen sharply, and the service sector is suffering huge losses. Accordingly, revenue also fell, while the mandatory costs remained unchanged: loan payments, rent payments, salaries, taxes and social contributions. The resulting cash gap is likely to lead to massive bankruptcies.
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Ammermann, Sascha, Luise Bauer, Rita Bolleyer, and Stefan Hauf. "Balance of Payments Statistics–a Building Block for National Accounts." In Measuring International Economics. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-77193-4_7.

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Abstract The national accounts and balance of payments are conceptually consistent in terms of internationally coordinated sets of rules. These are currently the System of National Accounts 2008 for the national accounts, and the Balance of Payments and International Investment Position Manual 2009 for the balance of payments. In keeping with these guidelines (which, in the case of the national accounts, are fleshed out further in the European System of Accounts 2010 for the European Union), the Federal Statistical Office and the Deutsche Bundesbank cooperate closely in producing their results
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Conference papers on the topic "Payment of taxes"

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Samakhavets, M. P. "FINANCIAL DEVELOPMENT OF AGRICULTURE OF THE REPUBLIC OF BELARUS: TAX ASPECT." In Культура, наука, образование: проблемы и перспективы. Нижневартовский государственный университет, 2021. http://dx.doi.org/10.36906/ksp-2021/24.

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The article analyzes the payment of taxes by agricultural producers to the budget by number of payers, amount of taxes paid, and single tax for agricultural producers. The procedure for the payment of a single tax for agricultural producers (payers, object of taxation, rate) is considered in more detail. The tax burden on agriculture in dynamics is considered.
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OPPONG, SAMUEL. "Factors affecting payment of income Taxes by artisanal firms in kumasi." In Third International Conference on Advances in Economics, Management and Social Study - EMS 2015. Institute of Research Engineers and Doctors, 2015. http://dx.doi.org/10.15224/978-1-63248-058-3-94.

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Egede, Frank, Oghenerume Ogolo, Victor Anochie, Amina Danmadami, and Zephaniah Ajibade. "Application of the Delayed Royalty Framework for Onshore Petroleum Investment in Nigeria." In SPE Nigeria Annual International Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/208264-ms.

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Abstract Nigeria uses the concessionary petroleum fiscal system for onshore investment in the country where the ownership of the hydrocarbon resources belongs to the contractor's. The government then gets her revenue through payment of royalties and taxes. A fixed royalty rate of 20% is specified for onshore petroleum investment in the country. This kind of royalty payment system is regressive in nature and affects the sustainability of E&amp;P firms during period of low oil price. This research considered the incorporation of a delayed royalty framework into the concessionary petroleum fiscal
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Bulgac, Corina. "The Commercial Bank's Contribution To The Optimization Of Fiscal Management." In 27th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy”. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/cike2023.49.

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The purpose of this article is to examine how commercial banks contribute to improving the quality of tax administration, highlighting the essential role these institutions play in the correct collection and reporting of taxes. The author also aims to highlight how banks facilitate the payment of taxes and tax contributions, thus contributing to the simplification of the payment process for both taxpayers and tax authorities. Finally, the purpose of the article is to emphasize the importance of commercial banks in ensuring equity and transparency in the tax system, with an impact on the sustai
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Mishenin, N. V. "MODERN FEATURES OF CALCULATING A ONE-TIME PAYMENT FOR THE USE OF SUBSOIL FOR THE PURPOSE OF GEOLOGICAL EXPLORATION, EXPLORATION AND PRODUCTION OF OIL AND GAS." In All-Russian Youth Scientific Conference with the Participation of Foreign Scientists Trofimuk Readings - 2021. Novosibirsk State University, 2021. http://dx.doi.org/10.25205/978-5-4437-1251-2-247-250.

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This paper analyzes the methodology for calculating a one-time payment for the use of subsoil. The calculation algorithm is carried out using the official methodology presented in the Law on Subsoil in its current form. The features of the use of this technique for calculating a one-time payment for the use of subsoil for hydrocarbon raw materials, which ultimately affects the formation of revenues of the budgets of the Russian Federation, are shown. Key words: one-time payment, severance tax, calculation methodology, subsoil, mineral raw materials, taxes, budget of the Russian Federation.
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Chicu, Nadejda, and Iulia Suvorova. "Impact of tax obligations on the economic and financial situation of economic agents of the Republic of Moldova." In Modern finance from the perspective of sustainability of national economies. International Scientific Conference. Academy of Economic Studies, 2025. https://doi.org/10.53486/mfsne2024.07.

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Taxes have a significant impact on the financial position of a business entity. In this case, not only the value of tax rates is important, but also such conditions as the timing of tax payment, the tax payment procedure, the availability of tax benefits, and others. Current economic conditions are characterized by the desire of any company to achieve high financial results. Profit, as the main financial indicator, is the priority goal of the company. At the same time, the economic result can be maximized both by increasing income and reducing expenses, which include the payment of mandatory p
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Kim, Elena Alekseevna, and Zoya Andreevna Tereshko. "Audit of payment of consolidated tax-payers as a tool of optimizing separate taxes in Russia Federation." In 3d International Scientific and Practical Conference. TSNS Interaktiv Plus, 2017. http://dx.doi.org/10.21661/r-115855.

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Berghe, Nadejda. "Administration Of Taxes And Local Fees By The State Tax Service Of The Republic Of Moldova." In 27th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy”. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/cike2023.48.

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Local taxes and fees constitute revenues of local budgets, of an administrative-territorial capacity (villages, cities, municipalities), but the financial resources constituted by local taxes and fees are used for public expenses for the needs of ensuring local budgets. And currently budgets of administrative-territorial units (ATU) have insufficient financial and fiscal potential, local economies facing the inability to generate the necessary amount of revenue. These are limited and do not allow the authorities of local public administration (LPA) to be accountable to the local collective of
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Arceanis, Andreea. "Payment of import and export duties in the Republic of Moldova: analysis of customs statistics." In Simpozion stiintific al tinerilor cercetatori, editia 20. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/9789975359030.24.

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Being in an economically developed era, the import and export from the Republic of Moldova is also constantly growing. Every day appear new rules, laws, normative acts, standards which I consider that should be known both by resident citizens as well as non-residents. It is already known that the introduction and removal of goods on the territory of the Republic of Moldova by individuals it is necessary to pay the import and export duties, which contains several taxes. So the Customs Service is the one that ensures compliance with customs and tax legislation and contributes to measures to prot
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KHASAEV, Gabibulla, Alexandr VLASOV, Dariya VASILIEVA, and Velta PARSOVA. "CRITERIA OF ECONOMIC EFFICIENCY OF LAND STOCK MANAGEMENT." In RURAL DEVELOPMENT. Aleksandras Stulginskis University, 2018. http://dx.doi.org/10.15544/rd.2017.250.

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One of preconditions for sustainable socio-economic development of the region can be observed as much as possible involvement of land resources in economic turnover and increasing of efficiency of their use. On the example of Samara region which is the subject of the Russian Federation are made proposals for establishment of criteria for assessment of economic efficiency of land management in specific area. Statistical data on collection of land payments (land tax and leasehold payment) in 27 municipalities of Samara region in 2004-2014 are analysed. There is investigated common information on
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Reports on the topic "Payment of taxes"

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Scarpini, Celeste, Fabrizio Santoro, Mary Abounabhan, and Awa Diouf. The E-levy and Merchant Payment Exemption in Ghana. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.036.

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Mobile money-enabled digital merchant payments have significant promise for enhancing tax compliance in lowincome countries, and addressing persistent challenges. First, digital merchant payments offered by mobile money providers guarantee greater accessibility to safer and faster formal payment. Second, they help businesses to keep comprehensive records of their activities, expenses, and receipts – enhancing accuracy of tax filing, and perceptions of the tax administration’s monitoring and enforcement capabilities. Third, they improve businesses’ perceptions of the transparency and predictabi
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Yarygina, Anastasiya, Eduardo Iketani, André Martínez, and Ernesto Tiburcio. Massive Regularization for Effective Tax Payment: Evidence from Brazil. Inter-American Development Bank, 2025. https://doi.org/10.18235/0013392.

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In recent years, tax administrations around the globe have leveraged digital transformation to enhance processes and services to improve tax compliance. Massive self-regularization platforms, which identify noncompliant taxpayers, notify them about the detected inconsistencies, and allow them to amend the situation with the tax authority, are prominent examples of the digital transformation of tax administrations. This study presents the results of the randomized controlled trial evaluating the effectiveness of such a self-regularization platform in the Brazilian State of Para. The results sho
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Tinta, Jule Kaïni, Mouhamed Zerbo, Fabrizio Santoro, Awa Diouf, and Kèrabouro Pale. Electronic Services and Tax Compliance: Evidence from Medium and Small Businesses in Burkina Faso. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.099.

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African governments are increasingly digitalising their tax systems, with the hope of raising more revenue through digitalisation. This paper investigates the adoption and impact of electronic services on tax outcomes, focusing on small and medium enterprises (SMEs) in Burkina Faso. We focus on three indicators of e-service adoption by taxpayers – namely registering for the eSINTAX platform, using it for e-filing (called eSINTAX filing), and paying taxes digitally (called tax epayment). We rely on survey data from 1,090 SMEs and tax administrative data of about 17,000 SMEs on eSINTAX, tax retu
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Kangave, Jalia, Ronald Waiswa, and Nathan Sebaggala. Are Women More Tax Compliant than Men? How Would We Know? Institute of Development Studies, 2021. http://dx.doi.org/10.19088/ictd.2021.006.

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Most research on tax compliance, including research on gender differences in compliance, is based on one of two problematic sources of data. One is surveys enquiring about attitudes and beliefs about taxpaying, or actual taxpaying behaviour. The other is experiments in which people who may or may not have experience of paying different types of taxes are asked to act out roles as taxpayers in hypothetical situations. Much more accurate and reliable research is possible with access to ‘tax administrative data’, i.e. the records maintained by tax collection organisations. With tax administrative
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Yimam, Seid, Kebede Lidetu, and Tihtina Belete. E-tax System Adoption and Tax Compliance in Ethiopia: Large and Medium Taxpayers’ Experience. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.067.

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This study assesses the trend in adopting e-filing by medium and large taxpayers, and the role of e-filing in improving tax compliance in Ethiopia. As they increase convenience and flexibility for taxpayers and reduce their compliance costs, e-filing and e-payment technologies were introduced in the tax administration to improve tax compliance and boost revenue collection. Specifically, it is widely believed that the innovations could save taxpayers time preparing and returning taxes and paying liabilities. They also could reduce errors and opportunities for corruption. However, there is no ev
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Castro, Lucio, and Carlos Scartascini. Research Insights: How Do Messages Affect Taxpayers’ Behavior? Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005060.

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The results of a field experiment in Argentina indicate that taxpayers who received a deterrent message (describing the penalties for non-compliance) are more likely to comply with payment of taxes than taxpayers in the control group. After receiving reciprocity and peer effects messages, the probability of compliance increased for some contributors but decreased for others according to their underlying distribution of beliefs. The use of messages on tax bills influences taxpayers depending on their prior beliefs, the location of their residence, and whether or not they live in the city where
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Yimam, Seid, Kebede Lidetu, and Tihtina Belete. E-tax System Adoption and Tax Compliance in Ethiopia: Large and Medium Taxpayers’ Experience. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2024.003.

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In the last decade, tax administrations in developing countries have been introducing technological innovations such as e-filing and e-payment platforms. The main aim of introducing these technologies is to improve tax compliance and boost revenue collection by increasing convenience and flexibility for taxpayers and reducing their compliance costs. E-filing and e-payment could save taxpayers time preparing and returning taxes and reduce errors and opportunities for corruption. However, the adoption of these technologies and their effectiveness in improving tax compliance could be undermined b
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Niesten, Hannelore. Taxation Policies, Processes, and Performances of Mobile Money Providers in Côte d’Ivoire. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.030.

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This policy brief examines the effects of cumulative, specific 7.2 per cent taxes on mobile money (MM) service providers in Côte d’Ivoire. It assesses the unique tax framework, which deviates from the consumer-centric trend observed in many African countries, where end-users typically bear the burden. Initially targeting telecom companies, the tax expanded to encompass MM providers created by licensed telecom operators (Orange Money, MTN Money, and Moov Money) and, later, all companies providing MM operations. Concerns over potential investment declines persist, yet concrete evidence is absent
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Fossong, Derrick, and Ashu Mc Moi Ndi. Digital Tax Policy and Tax Revenue Collection in Cameroon. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.060.

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Cameroon adopted a digital tax policy some eight years ago. Before full implementation of the digital tax policy in 2016, councils in Cameroon, especially local councils, reported many challenges due to delays and irregularities in central government revenue-sharing (shared taxes). The direct taxes and fees collected by the councils were felt to be low, given the effort needed to collect them. It is important to understand whether adoption of the digital tax policy has increased the much-needed tax revenue for local council projects, and enhanced general tax revenue. General tax revenue refers
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Derrick, Fossong, Ashu Mc Moi Ndi, and Fabrizio Santoro. Digital Tax Policy and Tax Revenue Collection in Cameroon. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.001.

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Many African countries have made significant progress in digitalising tax administration. Recent research has shown promising evidence around the impact of digital solutions, such as electronic filing, on tax compliance and revenue generation. Very little, however, is known about how digitalisation could strengthen local tax administration, and how subnational government levels could benefit from broader national digitalisation reforms. The case of Cameroon illustrates how local tax administrations can struggle to benefit from technology. The digital tax policy (DTP) was adopted in Cameroon in
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