Relevant bibliographies by topics / Persons, who promote tax administration

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Academic literature on the topic 'Persons, who promote tax administration'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Persons, who promote tax administration"

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Ihnatišinová, Denisa. "IMPACT OF THE LEVEL OF DIGITAL PUBLIC SERVICES ON THE FULFILLMENT OF TAX OBLIGATIONS." Balkans Journal of Emerging Trends in Social Sciences 4, no. 2 (2021): 100–109. http://dx.doi.org/10.31410/balkans.jetss.2021.4.2.100-109.

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The purpose of the paper is to find out how digitalization makes it possible to simplify the fulfilment of tax obligations of taxable persons - entrepreneurs. Digital development of tax administration means the level of digital services to tax entities. Taxpayers are perceived by the tax administration as clients who need to be simplified as much as possible. Introducing or increasing the provision of online services, pre-filled forms or electronization of invoices are current trends that reduce the time devoted to taxes. By monitoring the relationship between the development of the level of d
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Ngatimin, Ngatimin, Linawati Linawati, and Siti Ratna Sari Dewi. "PENYULUHAN DAN PENDAMPINGAN MASYARAKAT DALAM MENGHINDARI SANKSI ADMINISTRASI PAJAK." Multidisciplinary Indonesian Center Journal (MICJO) 1, no. 3 (2024): 1254–59. http://dx.doi.org/10.62567/micjo.v1i3.149.

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Community service activities aim to increase community tax awareness through counseling and mentoring activities regarding tax administration. Through a participatory and educational approach, the PKM team presents the latest information on tax obligations, how to fill out taxes, and the impact and sanctions of tax administration for the community. Participants in this activity were attended by MSME owners and staff. The participants who attended were 10 (ten) people. The service was carried out through the provision of socialization and counseling materials to business actors related to tax a
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Jolodar, Seyyed Yaser Ebrahimian, Masoud Ahmadi, and Niloofar Imankhan. "Presenting The Model of Tax Compliance: The Role of Social-Psychological Factors." Asia-Pacific Management Accounting Journal 14, no. 2 (2019): 139–60. http://dx.doi.org/10.24191/apmaj.v14i2-07.

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Today, the concept of tax compliance has become a common phenomenon in most countries and attracted the attention of a large number of researchers in order to identify the affecting factors on it. In this regard, the purpose of this research is to exploration the main internal and psychological factors affecting on tax compliance and in return try to present the tax compliance model. The statistical population of this study included 2900 legal persons of Sari tax administration in Iran who shall be liable to Value-Added Tax (VAT). The sampling technique in this study was stratified random samp
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Lyutova, O. I. "The Obligation to Register with the Tax Authorities in the conditions of Digitalization." Actual Problems of Russian Law 17, no. 9 (2022): 42–48. http://dx.doi.org/10.17803/1994-1471.2022.142.9.042-048.

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The paper deals with topical issues of the development of legal regulation of the obligations for physical and legal entities to register with tax authorities due to the digital transformation of tax administration. It is noted that the main principles of providing services for registration with the tax authority in electronic form include accessibility, information openness, as well as its competitiveness. The paper highlights the need for the development of legislation on taxes and fees and ensuring the possibility for private subjects of tax law to provide services for registration with tax
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Myung Jae, Sung, Awasthi Rajul, and Lee Hyung Chul. "Can Tax Incentives for Electronic Payments Curtail the Shadow Economy? Korea`s Attempt to Reduce Underreporting in Retail Businesses." Korean Journal of Policy Studies 32, no. 2 (2017): 85–134. http://dx.doi.org/10.52372/kjps32204.

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Increasing tax revenues by curtailing the shadow economy has been a central goal of tax policy and administration in the Republic of Korea since the National Tax Service was established as an independent agency in 1966. This paper examines the Tax Incentives for Electronically Traceable Payments (TIETP) introduced by the Korean tax authorities in 1999 to promote payments made using credit cards, debit cards, and electronic cash receipts in business-to-consumer transactions. TIETP allows wage and salary earners to claim tax deductions for eligible purchases made using electronically traceable p
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Lvova, Marina V., and Anna L. Kuzmina. "PROBLEMS OF CALCULATING THE VALUE ADDED TAX AND THE WAYS TO SOLVE THEM." Oeconomia et Jus, no. 2 (June 25, 2021): 7–12. http://dx.doi.org/10.47026/2499-9636-2021-2-7-12.

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This article reveals the main problems that arise when calculating the value added tax. The ways to solve the above-indicated problems are suggested. The concept of value-added tax is considered. The main errors in VAT calculation are revealed: incorrect calculation of the taxable object, unlawful tax deductions. The definition of the concept "paper VAT" is given. The necessary condition for the effective functioning of the tax system is revealed. Tax administration is impossible without a clear and well-functioning work of tax authorities on various levels. One of the main conditions for effe
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Kostic, Svetislav. "Tax Treatment of Flexible Forms of Work in Serbia in Light of the Covid-19 Global Pandemic." Anali Pravnog fakulteta u Beogradu 70, no. 4 (2022): 1147–62. http://dx.doi.org/10.51204/anali_pfbu_22407a.

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The COVID-19 pandemic has accelerated the development of flexible forms of work, those forms of work that have essentially been enabled by the development of modern technologies. In the case of flexible forms of work, evasion of taxes and, perhaps more importantly, contributions to compulsory social security are quite pervasive. During the COVID-19 pandemic, the Serbian Tax Administration tried to collect taxes from persons who pursued flexible forms of work for employers or clients from abroad, which led to protests. Ultimately, the negotiations with the Serbian Government resulted in an agre
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LUPPI, PHILIPPE. "Taxation judge and social interaction: is participation possible and what does it involve?" Public Administration 23, no. 3 (2021): 92–97. http://dx.doi.org/10.22394/2070-8378-2021-23-3-92-97.

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The article focuses on the role and place of a taxation judge in the French legal system. The author notes that the activity of a judge in tax disputes is not regulated by any special act; it is self-independent and, at the same time, ensures compliance with the general principles of private or public law. The taxation judge seeks a balance in the delicate relationship between the tax administration and the taxpayer, where the latter perceives the tax as a burden rather than civic duty, and sometimes tries to violate the rules and the law, forgetting that, as Oliver Holmes said, “Taxes are the
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Petit, Gillian, Lindsay M. Tedds, David Green, and Jonathan Rhys Kesselman. "Policy Forum: Re-Envisaging the Canada Revenue Agency—From Tax Collector to Benefit Delivery Agent." Canadian Tax Journal/Revue fiscale canadienne 69, no. 1 (2021): 99–114. http://dx.doi.org/10.32721/ctj.2021.69.1.pf.petit.

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In Canada, the tax system is not used just to raise revenue; it is also an important instrument for achieving various social policy objectives. As a result, the tax system has become closely intertwined with the income support system; it now serves as the delivery mechanism for many key income support benefits. As a benefit administration tool, the tax system has advantages, but it is also problematic. First, it relies on self-assessment, which means that the onus is on individual taxfilers to provide complete and accurate information to the government on the income taxes that they owe. Howeve
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Sharma, Saksham. "Risk-Based Tax Audits in India and Evolution to Risk Management." International Journal for Research in Applied Science and Engineering Technology 10, no. 12 (2022): 727–30. http://dx.doi.org/10.22214/ijraset.2022.47871.

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Abstract: Today's tax administrations lay increased emphasis on self-assessment and voluntary compliance, and they are moving the emphasis of tax enforcement from risk assessment and management to risk assessment and management. This is because (1) it would be inefficient to regularly audit low-risk, complying individuals and (2) no revenue administration can realistically monitor and inspect every taxpayer. This comprehensive and collaborative strategy aims to promote taxpayer compliance by systematically addressing compliance challenges as a component of long-term strategic planning. Indian
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Books on the topic "Persons, who promote tax administration"

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Johansen, Bruce, and Adebowale Akande, eds. Nationalism: Past as Prologue. Nova Science Publishers, Inc., 2021. http://dx.doi.org/10.52305/aief3847.

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Nationalism: Past as Prologue began as a single volume being compiled by Ad Akande, a scholar from South Africa, who proposed it to me as co-author about two years ago. The original idea was to examine how the damaging roots of nationalism have been corroding political systems around the world, and creating dangerous obstacles for necessary international cooperation. Since I (Bruce E. Johansen) has written profusely about climate change (global warming, a.k.a. infrared forcing), I suggested a concerted effort in that direction. This is a worldwide existential threat that affects every living t
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Book chapters on the topic "Persons, who promote tax administration"

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Rubin, Miri. "4. Kingship, lordship, and government." In The Middle Ages: A Very Short Introduction. Oxford University Press, 2014. http://dx.doi.org/10.1093/actrade/9780199697298.003.0005.

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‘Kingship, lordship, and government’ describes the development of ruling concepts and practices. Sacred kingship was born of a pact between dynastic rulers and the church. Rulers were expected to preserve Christian identity, protect the church, and promote justice and peace. Men who held public offices were often rewarded with entitlement to tax income from land. The system of lords, fiefs, and fealty formed the basis upon which long-term reorganization of land, wealth, and power took place. As kingdoms became larger, the burden of military defence and domestic administration became more onero
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Conference papers on the topic "Persons, who promote tax administration"

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Bollas Araya, Helena María. "Application of gamification activities and use of infographics in subjects of the accounting-tax area." In IN-RED 2022: VIII Congreso de Innovación Educativa y Docencia en Red. Editorial Universitat Politècnica de València, 2022. http://dx.doi.org/10.4995/inred2022.2022.15810.

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Traditional teaching is complemented by other methodologies that promote more active student participation. Gamification in classrooms has spread in recent years. This work is an exploratory study about students' perception regarding the use of gamification and infographics in the teaching-learning process of subjects in the accounting-tax area of the Degree in Business Administration and Management. To this end, the students who participated in the different gamification activities suggested and used the infographic material answered a questionnaire. The results show that most students percei
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Hajnrih, Jasmina. "Entrepreneurship in Conditions of Digital Business Transformation." In 27th International Scientific Conference Strategic Management and Decision Support Systems in Strategic Management. University of Novi Sad, Faculty of Economics in Subotica, 2022. http://dx.doi.org/10.46541/978-86-7233-406-7_209.

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An entrepreneur is a holder of a small business. According to the number of registered, this form of business organization significantly exceeds the companies in the current active status. They represent companies of persons who, although they carry an increased business risk, have a number of dominant advantages. Different types of activities are organized as entrepreneurial activities, agencies, bureaus, and not as companies, because the legal procedure is simpler and the holder of the business is mostly one natural person, so there is no need to pool capital. A large number of entrepreneurs
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Journal articles
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