Academic literature on the topic 'Tax administration bodies'

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Tax administration bodies.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Tax administration bodies"

1

Bratcev, V. I., and A. M. Grishanova. "Digitalization Development as Factor Causing Changes in Taxation Administration." Vestnik of the Plekhanov Russian University of Economics 18, no. 1 (2021): 5–13. http://dx.doi.org/10.21686/2413-2829-2021-1-5-13.

Full text
Abstract:
The article demonstrates the key lines in digital transformation of Russian taxation bodies aimed at ensuring the development of tax regulating methods. Managing changes in the field of digital economy requires designing and adopting regulatory decisions, which could eliminate barriers and create favorable conditions for the development of this field and cut risks connected with broad application of new technologies. In order to perform their principle functions, including those providing a high level of cash receipts to the budget system of the Russian Federation in conditions of economy digi
APA, Harvard, Vancouver, ISO, and other styles
2

Medynska, Tetyana, and Natalia Noginova. "DIGITALIZATION OF TAX ADMINISTRATION BODIES IN THE CONTEXT OF CURRENT CHALLENGES AND THREATS." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 24(52) (2022): 90–96. http://dx.doi.org/10.25264/2311-5149-2022-24(52)-90-96.

Full text
Abstract:
The article considers the role of tax administration digitalization bodies in the context of current challenges and threats caused by the pandemic in the world and war in Ukraine. The importance of developing the electronic interaction channels between the State Tax Service of Ukraine, tax administrations of OECD countries and taxpayers in the context of Covid-19 and war action is outlined. The focus is on expanding the list of electronic services (for business, private entrepreneurs, IT services), which will increase opportunities for the implementation of the principle of convenience in fulf
APA, Harvard, Vancouver, ISO, and other styles
3

Musagaliev, Ajiniyaz Jumagulovich, Muxammadi Ibragimovich Almardanov, Demirkaya Harun, and Rafael Ciloci. "Procedure for Implementing Tax Control in Tax Risk Management and Tax Audits." Partners Universal International Innovation Journal (PUIIJ) 02, no. 01 (2024): 76–83. https://doi.org/10.5281/zenodo.10643514.

Full text
Abstract:
In this scientific article, in the reform of the tax administration in the Republic of Uzbekistan, on the further improvement of the activities of the state tax service bodies and the formation of a "digital economy" with high system efficiency and development, as well as on the acceleration of the implementation of universally recognized international norms and standards in the field of tax control into the national legislation the essence of the issues is clarified and the procedural rules of these processes are explained.
APA, Harvard, Vancouver, ISO, and other styles
4

Belegu, Besard, and Artan Fejzullahu. "The procedural rights in tax administrative legislation system: Evidence of the emerging economy." Corporate Law and Governance Review 5, no. 2 (2023): 19–26. http://dx.doi.org/10.22495/clgrv5i2p2.

Full text
Abstract:
Procedural rights in the tax administration deal with the rules and procedures that help citizens and businesses comply with their tax obligations to the state. “The tax administration system consists of state bodies that have the right to collect revenues for the budget, and a set of rules and regulations that govern the tax procedure in the country” (Temchyshyna, 2022, p. 206). This study aims to treat the procedural rights in tax administration in theoretical aspects and comparative aspects, through Balkan countries. The research model was based on qualitative research, based on normative m
APA, Harvard, Vancouver, ISO, and other styles
5

Stoiko, Oleh Yа, and Inna A. Shubenko. "Problematic Aspects and Improvement of Property Taxation in Ukraine." Business Inform 2, no. 553 (2024): 220–28. http://dx.doi.org/10.32983/2222-4459-2024-2-220-228.

Full text
Abstract:
The aim of the article is to study the problematic aspects of property tax administration and identify approaches to its improvement. It is found that property tax revenues in Ukraine are at a low level relative to GDP, their share in GDP does not exceed 1%, while the level of this ratio in the EU Member States is on average 2.2%. During the period under analysis, there is a tendency to a slow reduction in the share in GDP of both local taxes and fees, as well as property tax, which makes local budgets dependent on transfers from the State budget and the shares of national taxes and fees assig
APA, Harvard, Vancouver, ISO, and other styles
6

Maslov, Kirill. "THE LEGAL PROBLEMS OF INFORMATION EXCHANGE IN SYSTEM OF TAX AUTHORITIES." Law Enforcement Review 1, no. 4 (2018): 46–55. http://dx.doi.org/10.24147/2542-1514.2017.1(4).46-55.

Full text
Abstract:
The subject. The article is devoted to legal issues in the regulation of relations on information exchange between departments of the Federal Tax Service of Russia and their officials.The purpose of the article is to determine the legal basis, allowing the effective exchange of tax information between tax authorities.The methodology of the study includes general scientific methods (analysis, synthesis, comparative method, description) as well as particular academic methods (interpretation of legal acts, formal-legal method).Results, scope. Information interaction of bodies of tax administratio
APA, Harvard, Vancouver, ISO, and other styles
7

Lebedev, Nikita A., Olga A. Yakovleva, and Olga V. Liseikina. "THE PRACTICE OF THE IDEOLOGY OF TAX ADMINISTRATION DIGITAL ECONOMY." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 10/5, no. 139 (2023): 196–201. http://dx.doi.org/10.36871/ek.up.p.r.2023.10.05.020.

Full text
Abstract:
The article briefly reveals some issues of the ideology of tax administration concerning the digital economy. The practical tools of tax administration are analyzed, which determine, on the one hand, the system of governing bodies, and, on the other, the set of norms and rules governing tax actions. The conclusion is made about the need to accelerate digital innovative solutions.
APA, Harvard, Vancouver, ISO, and other styles
8

KASHIRSKAYA, Lyudmila V. "Information infrastructure monitoring of the IT landscape of tax administration." Economic Analysis: Theory and Practice 22, no. 6 (2023): 1086–101. http://dx.doi.org/10.24891/ea.22.6.1086.

Full text
Abstract:
Subject. The article deals with the information infrastructure development of the IT landscape of tax administration. Objectives. The focus is on shaping the information infrastructure of the IT landscape of tax administration and offering tools for such development. Methods. The methodology rests on the systems and process approaches to the problem under study. In the course of the research, I employed general scientific methods of logical analysis and synthesis, in particular, typology, generalization. Results. I scrutinized and generalized the experience of interaction between tax authoriti
APA, Harvard, Vancouver, ISO, and other styles
9

VOLOT, O.I., and V.S. PONOMARENKO. "Improved forms of tax notification–decisions and updated procedure for sending tax notifications–decisions to taxpayers by controlling bodies." Market Relations Development in Ukraine №2(237)2021 111 (May 26, 2021): 16–24. https://doi.org/10.5281/zenodo.4808027.

Full text
Abstract:
The subject of the research is theoretical provisions and applied aspects of the introduction of improved forms of tax notification–decision and the updated procedure for sending tax notifications– decisions to taxpayers in the field of fiscal administration of taxes, fees and charges in Ukraine. The purpose of the study is to substantiate the theoretical and methodological foundations of the introduction of improved forms of tax notification–decision and updated procedure for sending tax authorities–decisions to taxpayers in the field of fiscal administration of taxes,
APA, Harvard, Vancouver, ISO, and other styles
10

Komarnytska, I. "Administrative law in the prevention of offenses in the tax field." Analytical and Comparative Jurisprudence, no. 5 (December 30, 2022): 263–67. http://dx.doi.org/10.24144/2788-6018.2022.05.48.

Full text
Abstract:
Offenses in the tax field, which is one of the most important torts of a financial nature, to counter which the state directs effective countermeasures.
 The main place in the system of financial support for the functioning of the state is given to tax legal relations, which mediate the movement of funds for the implementation of state tasks in order to satisfy general public interests. Today, most spheres of public life are financed at the expense of state resources, received mainly from taxpayers in the form of taxes and fees.
 Understanding the content of the wording "tax sphere"
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "Tax administration bodies"

1

Рєзнік, Олег Миколайович, Олег Николаевич Резник та Oleh Mykolaiovych Rieznik. "Адміністративно-юрисдикційний процес в діяльності податкової міліції". Thesis, ЧНПУ, 2011. http://essuir.sumdu.edu.ua/handle/123456789/34554.

Full text
Abstract:
Питання адміністративно-юрисдикційної діяльності в діяльності податкової міліції прямо пов'язано з її статусом як суб'єкта адміністративно-деліктних та адміністративно-правових відносин. Діяльність податкової міліції прямо пов'язана із застосуванням заходів адміністративного примусу і участі в адміністративному процесі. При цитуванні документа, використовуйте посилання http://essuir.sumdu.edu.ua/handle/123456789/34554<br>Вопрос административно-юрисдикционной деятельности в деятельности налоговой милиции напрямую связано с ее статусом как субъекта административно-деликтных и административно-пра
APA, Harvard, Vancouver, ISO, and other styles

Books on the topic "Tax administration bodies"

1

Sidorova, Elena, and Diana Boboshko. Taxes and taxation: a workshop. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1216379.

Full text
Abstract:
The textbook implements a practice-oriented approach to the educational process. In addition to the tests, the workshop presents tasks of various levels of complexity, tasks for filling out tax returns and documents used in tax legal relations, and complex tasks.&#x0D; It includes 17 topics, including: the tax system, the tax policy of the state; taxpayers, tax payers and tax agents as subjects of tax legal relations; state bodies involved in tax legal relations; accounting and reporting on taxes in tax inspections; tax administration; the system of customs payments in the Russian Federation;
APA, Harvard, Vancouver, ISO, and other styles
2

Pinskaya, Milyausha, Nikolay Milogolov, Kermen Cagan-Mandzhieva, and Tat'yana Loginova. Current trends in the development of international taxation. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1111362.

Full text
Abstract:
The monograph is devoted to current trends in international taxation, aimed at developing a methodology for countering the erosion of the tax base, as well as practical issues of its application in modern Russia and abroad. The results of the BEPS Project initiated by the G20 member countries under the leadership of the OECD were evaluated. The analysis of the Russian rules for determining transfer prices for intangible assets in the light of the OECD recommendations issued under the BEPS Project is carried out. The article summarizes the legal approaches to countering the abuse of Double Taxa
APA, Harvard, Vancouver, ISO, and other styles
3

Canada. Bill: An act to amend the Militia Law of 1863 with respect to drafting. Hunter, Rose, 2001.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

Canada. Bill: An act to amend section the third of the eighty-eighth chapter of the Consolidated Statutes for Upper Canada. Printed for the Contractors by Hunter, Rose & Lemieux, 2001.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
5

Canada. Bill: An act to impose a duty on auctioneers, and on goods sold by auction, and to provide for the collection thereof. s.n., 2000.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
6

Canada. Bill: An act to amend the law relating to executions against the lands of deceased persons, in Upper Canada. S. Derbishire & G. Desbarats, 2001.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
7

Canada. Bill: An act to encourage shipbuilding within this province. J. Lovell, 2001.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
8

Canada. Bill: An act to amend the act intituled: An Act respecting fisheries and fishing. Hunter, Rose, 2001.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
9

Canada. Bill: An act to facilitate the arrangement of insolvent estates in Lower Canada. J. Lovell, 2001.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
10

Canada. Bill: An act to amend the law relating to crown debtors in Upper Canada. Hunter, Rose, 2001.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Book chapters on the topic "Tax administration bodies"

1

Higano, Yoshiro. "Introduction: Real Estate Tax System and Real Estate Market in Japan." In New Frontiers in Regional Science: Asian Perspectives. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-15-8848-8_8.

Full text
Abstract:
AbstractThis introduction summarizes chapters of Part II. In Chap. 10.1007/978-981-15-8848-8_9, Yamamoto (Jpn J Real Estate Sci 31:88–96, 2018) has compared between the street method, the asset valuation adopted for the imposition of property tax in Japan, and the computer-assisted mass appraisal (CAMA) method generally adopted in North America focusing on education and training of valuators. In Chap. 10.1007/978-981-15-8848-8_10, Yamazaki (Jpn J Real Estate Sci 31:97–101, 2018) argues that one of the major causes for relatively low density use of land in the city in Japan is the land tax syst
APA, Harvard, Vancouver, ISO, and other styles
2

"Participating revenue bodies." In Tax Administration. OECD, 2015. http://dx.doi.org/10.1787/tax_admin-2015-16-en.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

"Operational performance of revenue bodies." In Tax Administration. OECD, 2015. http://dx.doi.org/10.1787/tax_admin-2015-10-en.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

"The organisation of revenue bodies." In Tax Administration. OECD, 2015. http://dx.doi.org/10.1787/tax_admin-2015-6-en.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

"Resources of national revenue bodies." In Tax Administration. OECD, 2015. http://dx.doi.org/10.1787/tax_admin-2015-9-en.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Pylypenko, Yaroslav, and Dmytro Nelipa. "THE DIRECTIONS FOR STRENGTHENING THE FINANCIAL AUTONOMY OF LOCAL SELF-GOVERNMENT BODIES IN UKRAINE UNDER DECENTRALIZATION." In Priority areas for development of scientific research: domestic and foreign experience. Publishing House “Baltija Publishing”, 2021. http://dx.doi.org/10.30525/978-9934-26-049-0-2.

Full text
Abstract:
The purpose of the article is to analyze the impact of decentralization on the local financial system of Ukraine and developing the recommendations for strengthening the financial autonomy of local self-government bodies. By writing the article, the following basic methods of research were used: the methods of abstraction, generalization, induction, deduction, synthesis were applied in the study of the role and place of local budget in the financial system of the state, as well as the system method. The object of research is theoretical and practical aspects of decentralization in the framewor
APA, Harvard, Vancouver, ISO, and other styles
7

Yalçın, Zülfü. "Evaluation of the Effects of Global Economic Developments on Administrative Law in Türki̇ye." In Küresel Ekonomi ve İşletmeler: Geleceğin Trendleri. Özgür Yayınları, 2024. https://doi.org/10.58830/ozgur.pub565.c2530.

Full text
Abstract:
Administrative law, one of the branches of public law in Turkey, briefly regulates the internal functioning of the administration and the relations between the administration and individuals. The concept of administration refers to institutions and organizations that perform a public service by using public power on behalf of the public. The public services provided by the administration are very diverse, particularly security, health and transportation. Although the public services provided by the administration were very limited in the past, today, a wide variety of services have started to
APA, Harvard, Vancouver, ISO, and other styles
8

Dennett, Anne. "14. Challenging government action." In Public Law Directions. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198807315.003.0014.

Full text
Abstract:
This chapter focuses on the administrative justice system. Administrative justice refers to the systems that enable individuals to resolve complaints, grievances, and disputes about administrative or executive decisions of public bodies, and to obtain redress. Grievance mechanisms exist to achieve redress and to ensure accountability and improved public administration. They include formal court action through judicial review, but range well beyond the courts to informal, non-legal mechanisms. Whereas a public inquiry may concern a grievance of a larger section of the public and can raise polit
APA, Harvard, Vancouver, ISO, and other styles
9

Dennett, Anne. "14. Challenging government action." In Public Law Directions. Oxford University Press, 2021. http://dx.doi.org/10.1093/he/9780198870579.003.0014.

Full text
Abstract:
This chapter focuses on the administrative justice system. Administrative justice refers to the systems that enable individuals to resolve complaints, grievances, and disputes about administrative or executive decisions of public bodies, and to obtain redress. Grievance mechanisms exist to achieve redress and to ensure accountability and improved public administration. They include formal court action through judicial review, but range well beyond the courts to informal, non-legal mechanisms. Whereas a public inquiry may concern a grievance of a larger section of the public and can raise polit
APA, Harvard, Vancouver, ISO, and other styles
10

Dennett, Anne. "14. Challenging government action." In Public Law Directions. Oxford University Press, 2024. http://dx.doi.org/10.1093/he/9780198903420.003.0014.

Full text
Abstract:
This chapter focuses on the administrative justice system. Administrative justice refers to the systems that enable individuals to resolve complaints, grievances, and disputes about administrative or executive decisions of public bodies, and to obtain redress. Grievance mechanisms exist to achieve redress and to ensure accountability and improved public administration. They include formal court action through judicial review, but range well beyond the courts to informal, non-legal mechanisms. Whereas a public inquiry may concern a grievance of a larger section of the public and can raise polit
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Tax administration bodies"

1

Uplisashvili, Guram. "On Some Problematic Issues of the Tax System Development and Tax Culture Formation in Georgia." In Human Capital, Institutions, Economic Growth. Kutaisi University, 2023. http://dx.doi.org/10.52244/c.2023.11.27.

Full text
Abstract:
The presentation focuses on development issues in tax system of Georgia and the formation of tax culture. Forms of relations between tax administration bodies and taxpayers are part of the tax system. The results of the functioning of the tax system depend not only on the tax legislation and the quality of tax administration, but also on citizen mindsets, their law-abiding behavior, their readiness for the established tax burden, and public tax culture. It goes without saying that different societies differ from each other in their specific tax culture. A necessary condition for building the t
APA, Harvard, Vancouver, ISO, and other styles
2

Blankenberg, Mike. "EXTERNAL CHURCH FINANCING BY FUNDING." In 6th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eraz.2020.287.

Full text
Abstract:
The present paper provides an overview of the situation of church bodies when dealing with subsidies. The starting position and topicality of this topic has been the subject of intense debate in the media and in the political sphere, also for church sector for some time. A look at the figures shows that numerous funding programmes from EU, federal and/or state programmes could well be eligible for church bodies, but that the funds provided are rarely or never called up. The problems lie in the complexity of the funding programmes and the respective guidelines and extend right into the organisa
APA, Harvard, Vancouver, ISO, and other styles
3

Moroz, Svetlana. "Kazakhstan’s Investment Legislation: Past, Present and Future." In The XX International Scientific Conference "Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central And Eastern Europe". Temida 2, 2022. http://dx.doi.org/10.15290/ipf.2022.12.

Full text
Abstract:
This article is devoted to the study of the formation and development of investment legislation in the Republic of Kazakhstan. The author identifies five stages of the formation of Kazakhstan’s investment legislation from 1990 to the present. The author describes each stage of the development of investment legislation, analyzes all the enacted legislative acts and reforms that have been implemented to attract investors to the country’s economy. It is noted that the Republic of Kazakhstan since its independence has taken serious steps to create a favorable investment climate, and certain result
APA, Harvard, Vancouver, ISO, and other styles
4

Alybaeva, G. D., S. T. Alybaev, A. N. Tadzhibaev, and D. Ch Imanberdiev. "Innovations in Digitalization of Customs Procedures: Current State and Development Prospects." In International scientific and practical conference “Smart cities and sustainable development of regions” (SMARTGREENS 2024). Crossref, 2025. https://doi.org/10.63550/iceip.2025.1.1.149.

Full text
Abstract:
The article reveals the features and current state of digitalization of customs procedures for the movement of goods and vehicles crossing the state border and subject to customs declaration. In particular, there is a need to introduce modern digital technologies to serve citizens and enterprises, which will significantly change the attitude of entities engaged in foreign economic activities to assessing the activities of the customs system of Kyrgyzstan. The state of implementation of modern electronic services for automation of customs control is analyzed and the directions of its improvemen
APA, Harvard, Vancouver, ISO, and other styles
5

Бардин, Лев, and Lev Bardin. "On the issue of the right to provide legal assistance." In St. Petersburg international Legal forum RD forum video — Rostov-na-Donu. INFRA-M Academic Publishing LLC., 2017. http://dx.doi.org/10.12737/conferencearticle_5a3a6faa331e66.29746358.

Full text
Abstract:
The law establishes that representatives in the courts can be both lawyers and other persons providing legal assistance, as well as legal representatives. The Constitutional Court in its Resolution No. 15-P of 16.07.2004 indicated that representatives of legal entities in arbitration proceedings can be any person. But in accordance with Item II (A) (a) of the List of Specific Obligations of the Russian Federation for Services Included in Annex I to the Protocol of 16 December 2011 "On the Accession of the Russian Federation to the Marrakesh Agreement on the establishing of the WTO", only those
APA, Harvard, Vancouver, ISO, and other styles

Reports on the topic "Tax administration bodies"

1

Rukundo, Solomon. Towards an Effective Taxpayer Complaint Handling Mechanism: The Case for a Tax Ombudsman in Uganda. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.010.

Full text
Abstract:
It is increasingly common in many jurisdictions around the world to find an independent government office where complaints against the tax administration can be submitted. Traditional mechanisms, such as tribunals and courts, may not be effective, as these are usually very slow and costly. Many governments have developed the institution of a tax ombudsman to safeguard taxpayers’ rights and improve the overall tax system. This paper makes the case for the establishment of a tax ombudsman in Uganda. It begins with examining the concept of an ombudsman in general, and a tax ombudsman in particula
APA, Harvard, Vancouver, ISO, and other styles
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!