Academic literature on the topic 'Tax and statistical reporting'

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Journal articles on the topic "Tax and statistical reporting"

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Balakin, R. V., and A. A. Popov. "PROPERTY TAXES IN STATISTICAL TAX REPORTING OF REGIONS AND MUNICIPALITIES." MOSCOW UNIVERSITY BULLETIN ON STATE AUDIT, no. 4, 2024 (2025): 94–113. https://doi.org/10.55959/msu2413-631x-27-15-4-07.

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The article provides information on the percentage of property taxes in the structure of tax revenues of the budgetary system of the Russian Federation. Focus is placed on local budget revenues, since all property taxes either directly have the status of local taxes or, having the status of regional taxes, in some regions are partially channeled to local budgets. For comparison, this information is also provided for OECD countries. The formation of statistical tax reporting on local taxes at the regional and municipal levels is considered specifically. The regions with data inconsistencies acc
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MALYARCHUK, I.I. "Accounting reporting in the enterprise management system." Market Relations Development in Ukraine №6(229)2020 130 (August 18, 2020): 76–83. https://doi.org/10.5281/zenodo.3989398.

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The subject of the study is the use of accounting in the enterprise management system. The purpose of the study is to clarify the problematic aspects and the role of accounting as an element of the enterprise management system, optimization of the management decision–making process based on it. Methodology of work. To solve the problems the following research methods have been used: dialectical method of scientific knowledge, the analysis and synthesis method; comparison method; data generalization method. The results of the work: the role of accounting in the information support of the
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Seyyed Hamidreza Rakhsha, Mohammad Namazi,. "Compiling the Influence Model of Management Accounting Information Quality Components on Tax Avoidance of Tehran Stock Exchange Companies." Tuijin Jishu/Journal of Propulsion Technology 44, no. 3 (2023): 2175–87. http://dx.doi.org/10.52783/tjjpt.v44.i3.672.

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This research aims to formulate a suitable model of tax avoidance by using the effects of quality components of management accounting information (environmental uncertainty, financial reporting, corporate governance, and profit management).The research method is quantitative and descriptive-analytical.This study's statistical population includes companies admitted to the Tehran Bahadur Stock Exchange from 2011 to 2020. The statistical sample was selected using the systematic elimination method of 161 companies and 1610 company years. The results using panel data show that the quality component
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Yashchenko, Mykyta V. "Are There Grounds for Tax Consequences of Non-Tax Reporting?" Problems of Legality 167 (2024) (December 31, 2024): 87–97. https://doi.org/10.21564/2414-990X.167.314106.

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The relevance of the research topic is determined by the peculiarities of the implementation of control powers by tax authorities in modern conditions. Similar features are related both to the sphere of relations, namely the circulation of excise goods, the procedures of which are controlled, and the specifics of materials and documents that are examined by the controlling authorities. Accordingly, there is a need for a clear answer to the question – whether non-tax reporting can directly generate tax consequences, which leads to the imposition of fines and penalties for the payer. The p
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Ramdhani, Dadan, Wahyu Yulianto Wibowo, Popong Suryani, and Bima Prabowo. "Pengaruh Moral, Frekuensi Pelatihan Pelaporan Perpajakan, dan Norma Subjektif terhadap Kepatuhan Pajak Melalui Pemahaman Akuntansi pada Pelaku Usaha Mikro KPP Pratama Cilegon." STATERA: Jurnal Akuntansi dan Keuangan 1, no. 2 (2019): 14–31. http://dx.doi.org/10.33510/statera.2019.1.2.14-31.

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The purpose of this study was to examine the effect of morale, frequency of tax reporting training, and subjective norms againts tax compliance through understanding accounting. This research was carried out at Kantor Pelayanan Pajak (KPP) Pratama Cilegon. This study uses primary data obtained from the questionnaire. The sample used in this study is a Micro, Small and Medium Enterprises Taxpayers registered at KPP Pratama Cilegon. The sampling technique used is purposive sampling. 145 questionnaires were distributed, and 145 questionnaires were returned. Data were analyzed using Statistical Pr
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Khas Sukma Mulya, Muhammad Rizkan, and Fitriani. "The Effect of Tax Audit, Tax Amnesty, and Tax Sanctions on Taxpayer Compliance at Pratama Bima Tax Services Office." International Journal of Health, Economics, and Social Sciences (IJHESS) 5, no. 2 (2023): 103–13. http://dx.doi.org/10.56338/ijhess.v5i2.3285.

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This study aims to analyze the effect of tax audits, tax amnesty, and tax sanctions on taxpayer compliance at the Bima Pratama Tax Service Office. This study uses primary data and secondary data. Preliminary data were obtained through each respondent's answers, and secondary data was obtained from KPP Pratama Bima related to the number of individual registered taxpayers, taxpayers subject to SPT, and taxpayers reporting SPT. The samples in this study were 92 individual taxpayers registered at KPP Pratama Bima. Data were analyzed using the SPSS statistical program. These results indicate that s
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Damayanti, Prisila, and Hendi Prihanto. "Factors that influence MSMEs to Report Taxes." Atestasi : Jurnal Ilmiah Akuntansi 7, no. 1 (2024): 823–38. http://dx.doi.org/10.57178/atestasi.v7i1.827.

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The research aims to determine and analyze the response of taxpayers (taxpayers) in reporting their taxes in the post-Covid 19 pandemic era after the government provided various relief policies through tax incentives to entrepreneurs and MSMEs in terms of the aspects of taxpayers' literacy knowledge, set tax rates, profitability of taxpayers' businesses, and business opportunities faced now and in the future. The research was conducted on several MSME cafe entrepreneurs in the Jagakarsa - Ciganjur sub-district and surrounding areas as a population, using a questionnaire with a rolling snowball
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Yashchenko, Mykyta. "Are There Grounds for Tax Consequences of Non-Tax Reporting?" Problems of legality, no. 167 (December 30, 2024): 87–97. https://doi.org/10.21564/2414-990x.167.314106.

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The relevance of the research topic is determined by the peculiarities of the implementation of control powers by tax authorities in modern conditions. Similar features are related both to the sphere of relations, namely the circulation of excise goods, the procedures of which are controlled, and the specifics of materials and documents that are examined by the controlling authorities. Accordingly, there is a need for a clear answer to the question - whether non-tax reporting can directly generate tax consequences, which leads to the imposition of fines and penalties for the payer. The purpose
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Sugandi, Rezza Regia, and Ida Farida Adi Prawira. "Pengaruh Agresivitas Pelaporan Keuangan Terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi Pada Negara-Negara Anggota G-20)." Organum: Jurnal Saintifik Manajemen dan Akuntansi 2, no. 1 (2019): 12–24. http://dx.doi.org/10.35138/organum.v2i1.55.

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This study aims to examine the effect of the aggressiveness of financial reporting on tax aggressiveness behavior and examine the differences in tax aggressiveness behavior between before and after the implementation of mandatory disclosure rules. This study used data sourced from the financial statements of companies listed on investing.com for the 2016-2017 period. The samples used were 54 companies. The data analysis method used descriptive statistical analysis using panel data regression. The results showed that the aggressiveness of financial reporting affected the tax aggressiveness and
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Fira Damayanti, Baiq, and Meta Ardiana. "Pengaruh Agresivitas Pelaporan Keuangan Terhadap Agresivitas Pajak (Studi Kasus Sub Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2018)." JFAS : Journal of Finance and Accounting Studies 4, no. 1 (2022): 13–21. http://dx.doi.org/10.33752/jfas.v4i1.494.

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Inflation that occurs in the mining sector is an unusual thing for companies, which causes companies to manipulate financial reports and taxes issued. The management of this sector is not transparent enough so that the potential revenue for the state is not optimal. This is influenced by tax payments Thisstudy aims to examine how the influence offinancial reporting aggressiveness on taxaggressiveness. In this study, data sourced from thefinancial statements of mining companieslisted in the Indonesian StockExchange for the 2017-2018period are used. Thesample used by researchers was 24 companies
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Dissertations / Theses on the topic "Tax and statistical reporting"

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McInerney, Megan Michelle. "Analyst Coverage and Tax Reporting Aggressiveness." Diss., Virginia Tech, 2010. http://hdl.handle.net/10919/37634.

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The role of analysts in corporate governance has been examined extensively in the accounting literature. Two conflicting representations of the influence of analysts have emerged. Analysts are either viewed as external monitors of corporate behavior, thereby reducing agency costs; or they are viewed as exerting additional pressure on management to meet earnings forecasts, which may contribute to aggressive corporate behavior. Studies exist that examine the impact of analyst coverage in a financial reporting context. The purpose of this study is to examine the role of analysts in the corpor
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Lee, Soojin. "News Media Coverage of Corporate Tax Avoidance and Corporate Tax Reporting." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4541/1/SSRN%2Did2603344.pdf.

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Drawing upon media agenda-setting theory and previous studies in organizational impression management, this paper empirically investigates the influence of tax avoidance news on corporate tax reporting. This study is based on the pronounced discontinuity in the amount of news articles related to tax avoidance in the United Kingdom over two periods (2010-2011 and 2012-2013). A difference-in-differences design is employed in order to enable a comparison of the media effects on those firms that have been reported in tax avoidance news versus those without media attention. Using a sample of annual
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Finley, Andrew Rhodes. "The Impact of Large Tax Settlements on Firms' Subsequent Tax and Financial Reporting." Diss., The University of Arizona, 2015. http://hdl.handle.net/10150/555888.

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In this study, I examine how firms change their tax avoidance and financial reporting following large tax settlements. I find that firms decrease tax avoidance following large settlements and this effect is concentrated among firms under-reserved for the settlement for financial accounting purposes. Additionally, my results suggest firms learn from tax examination resolutions in a way that affects their financial reporting over the tax account. Finally, I find that the effect of large settlements also spills over to firms within the same auditor network. This study provides context to the tax
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ZHANG, Feng. "An empirical analysis of book-tax reporting difference and tax noncompliance behavior in China." Digital Commons @ Lingnan University, 2005. https://commons.ln.edu.hk/acct_etd/13.

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The traditional accounting system in China was directly linked to the tax assessment. The close linkage between the two sets of reporting rules has substantially weakened, as China promulgated a series of accounting standards and regulations in the late 1990s. As a result, accounting for financial reporting purposes does not have to conform to accounting for tax reporting purposes. This divergence between the two measures of income will inevitably cause accounting book income to differ from taxable income. This is because the more the excess of book income over taxable income, the more the mag
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Loliwe, Thando. "The effect of reporting incentives on International Financial Reporting Standards compliance by unlisted companies in South Africa: using qualitative and quantitative methods." Doctoral thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29332.

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This dissertation investigates the factors which influence unlisted companies’ compliance with International Financial Reporting Standards (IFRS) in South Africa at three levels: the global level, the country level, and the company level. This dissertation also considers whether taking such factors into account in the standard-setting process would lead to improved IFRS compliance. This dissertation applies a multiple case study method followed by a national wide survey. Thus, the data were collected by reading the IFRS, and through questionnaires and interviews. A total of 41 companies respon
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Смазчук, М. В. "Облік і контроль розрахунків з оплати праці (на прикладі ТОВ «Савранський завод продовольчих товарів»)". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12405.

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У роботі розглядаються теоретичні аспекти обліку та внутрішнього контролю розрахунків з оплати праці. Проаналізовано фінансово-економічну діяльність і стан діючої системи обліку та внутрішнього контролю розрахунків з оплати праці на підприємстві ТОВ «СЗПТ». Запропоновано рекомендації щодо удосконалення обліку та впровадження внутрішнього контролю розрахунків з оплати праці, обґрунтовано доцільність даних пропозицій на підприємстві ТОВ «СЗПТ».<br>Thesis consists of three chapters. Object of study is processes of accounting and control of payroll calculations by the example of Savran Foodstuff
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Sakakibara, Masayuki. "The relationship of accounting, tax and corporate financing in Japan." Thesis, University of Reading, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.367347.

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Tuinsma, Tijmen. "Do foreign tax evaders use the United States as a tax haven?" Thesis, Uppsala universitet, Nationalekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-388823.

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Tax havens are of signicant importance in the current global economy. The wealth hidden in these havens is estimated to add up to $6000 billion and this issue is linked with wealth inequality and money laundering. Identication of tax havens differs between sources, and blacklists are often politicised. Activists, experts and academics have claimed recently that the US serves as a tax haven for foreign tax-evading households. The tax environment in the US does favor foreigners; they are for example exempt from paying taxes on interest income generated by bank deposits and it is easy to set up e
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Little, Francesca. "The smooth is better than the rough : an exploitation of reporting rate information in Southern Africa bird atlas data." Doctoral thesis, University of Cape Town, 2003. http://hdl.handle.net/11427/8592.

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Includes bibliographical references.<br>The Southern African Bird Atlas Project (Harrison at el. 1997a, b) and the Mozambique Bird Atlas Project (Parker 1999) generated data on reporting rates for birds that takes into account the likelihood of species detection in a given area. Our main objective in this thesis is to explore methods for analysing and summarising reporting rate data. The observed reporting rate data are subject to bias due to differential sampling effort and observer errors. We use a logistic regression model suitable for binomial type data to replace the observed reporting ra
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Kabakci, Maside. "Reporting the Performance of Confidence Intervals in Statistical Simulation Studies: A Systematic Literature Review." Thesis, University of North Texas, 2019. https://digital.library.unt.edu/ark:/67531/metadc1538784/.

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Researchers and publishing guidelines recommend reporting confidence intervals (CIs) not just along with null hypothesis significance testing (NHST), but for many other statistics such as effect sizes and reliability coefficients. Although CI and standard errors (SEs) are closely related, examining standard errors alone in simulation studies is not adequate because we do not always know if a standard error is small enough. Overly small SEs may lead to increased probability of Type-I error and CIs with lower coverage rate than expected. Statistical simulation studies generally examine the magni
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Books on the topic "Tax and statistical reporting"

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Sigidov, Yuriy, Elena Oksanich, and Galina Yasmenko. Accounting reporting technology. INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/1870567.

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The textbook reveals the essence of accounting statements, describes the practice of its formation in accordance with Russian regulatory documents. The essence of the main elements of financial statements is presented, as well as the influence of various factors on its informativeness is shown. The methods of forming the basic forms and explanations for accounting financial statements are considered in detail, recommendations are given on correcting errors in accounting and reporting. The content and technique of drawing up forms of tax reporting, reporting to state extra-budgetary funds and s
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Parushina, Natal'ya, Oksana Gubina, Vitaliy Gubin, et al. Theory and practice of analysis of financial statements of organizations. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1023563.

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The textbook discusses the theoretical and practical&#x0D; aspects of the analysis of financial statements of organizations in various&#x0D; fields of activity. The theory and practice of the analysis of reporting forms are based&#x0D; on the use of modern regulatory documents in the field&#x0D; of accounting and tax accounting, auditing, statistics.&#x0D; The textbook reflects the features of the analysis&#x0D; of financial, accounting, tax, statistical reporting of organizations&#x0D; based on the use of a system of analytical indicators and&#x0D; the interconnection of reporting forms.&#x0D
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Office, General Accounting. Tax administration: Tip income reporting can be increased : report to the Honorable David Pryor, United States Senate. The Office, 1986.

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H, Revill D., and Council of Polytechnic Librarians, eds. Statistical reporting. Council of Polytechnic Librarians, 1987.

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Office, General Accounting. Tax administration: Information returns should increase proper reporting of farm income : report to the Joint Committee on Taxation, Congress of the United States. The Office, 1986.

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Office, General Accounting. Tax administration: IRS should continue to expand reporting on its enforcement efforts : report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives. GAO, 2003.

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Office, General Accounting. Tax administration: State and local compliance with IRS' information reporting requirements : report to the chairman, Subcommittee on Commerce, Consumer, and Monetary Affairs, Committee on Government Operations, House of Representatives. The Office, 1989.

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Office, General Accounting. Tax administration: State and local compliance with IRS' information reporting requirements : report to the chairman, Subcommittee on Commerce, Consumer, and Monetary Affairs, Committee on Government Operations, House of Representatives. The Office, 1989.

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Office, General Accounting. Tax administration: State and local compliance with IRS' information reporting requirements : report to the chairman, Subcommittee on Commerce, Consumer, and Monetary Affairs, Committee on Government Operations, House of Representatives. The Office, 1989.

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Service, United States Internal Revenue. Business reporting. Dept. of the Treasury, Internal Revenue Service, 1990.

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Book chapters on the topic "Tax and statistical reporting"

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McGill, Ross. "Reporting." In US Withholding Tax. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-23085-2_15.

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McGill, Ross K. "Reporting." In US Withholding Tax. Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137317308_13.

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Risse, Robert. "Tax Accouting." In Steuercontrolling- und Reporting. Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8509-5_2.

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Risse, Robert. "Tax Accouting." In Steuercontrolling und Reporting. Springer Fachmedien Wiesbaden, 2015. http://dx.doi.org/10.1007/978-3-658-04494-7_2.

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McGill, Ross K. "Reporting." In Cross-Border Investment Withholding Tax. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-32785-8_9.

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Weetman, Pauline, Ioannis Tsalavoutas, and Paul Gordon. "Corporate tax reporting." In International Corporate Reporting. Routledge, 2020. http://dx.doi.org/10.4324/9780429430985-21.

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Alexander, David. "Deferred tax (SSAP 15)." In Financial Reporting. Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_26.

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McGill, Ross. "Information Reporting and Tax Returns." In US Withholding Tax. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-23085-2_5.

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McGill, Ross K. "Information Reporting and Tax Returns." In US Withholding Tax. Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137317308_5.

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McGill, Ross K. "AEoI/Common Reporting Standard." In Cross-Border Investment Withholding Tax. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-32785-8_17.

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Conference papers on the topic "Tax and statistical reporting"

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Syani, Putra Adi, Rudi Zulfikar, and Windu Mulyasari. "Analysis of the Necessity for Assistance in Utilizing E-Filing for Individual Tax Reporting." In 2024 12th International Conference on Cyber and IT Service Management (CITSM). IEEE, 2024. https://doi.org/10.1109/citsm64103.2024.10775510.

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Prawati, Levana Dhia, Mahda Karina, Graciella Cherrysca Addy Putri, and Ismi Fathia Rachmi. "Reveal the Power of E-Filing and Transform Tax Reporting in Indonesia: Using UMEGA Analysis." In 2024 2nd International Conference on Technology Innovation and Its Applications (ICTIIA). IEEE, 2024. https://doi.org/10.1109/ictiia61827.2024.10761185.

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Oqbi, Manar Y., and Dhabia M. Al-Mohannadi. "Deciphering the Policy-Technology Nexus: Enabling Effective and Transparent Carbon Capture Utilization and Storage Supply Chains." In Foundations of Computer-Aided Process Design. PSE Press, 2024. http://dx.doi.org/10.69997/sct.185903.

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In response to the global imperative to address climate change, this research focuses on enhancing the transparency and efficiency of the Carbon Capture Utilization and Storage (CCUS) supply chain under carbon tax. We propose a decision-making framework that integrates the CCUS supply chain's optimization model, emphasizing carbon tax policies, with a blockchain network. Smart contracts play a pivotal role in automating the exchange and utilization of carbon emissions, enhancing the digitalization of the CCUS supply chain from source to sink. This automation facilitates seamless matching of ca
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Sellars, I. C. "The Application of Small Computers into the Anticorrosion Coatings Industry." In CORROSION 1986. NACE International, 1986. https://doi.org/10.5006/c1986-86075.

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Abstract This paper discusses and reviews the development of Statistical Process Control both in terms of theory and in the practicalities of using small computers for data measurement and storage, data processing and analysis, and finally, reporting, to ensure that anti-corrosion coatings are being applied to specification. As will be shown, the use of statistical theory greatly eases the testing of coatings in a non-destructive way and the use of microprocessor-based instrumentation linked into a small computer, not only improves the methodology but in a way that requires little or no knowle
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Ponomarenko, Alexey. "Reformatting statistical education in Russia: changes in classifications, standards, and programs." In Teaching Statistics in a Data Rich World. International Association for Statistical Education, 2017. http://dx.doi.org/10.52041/srap.17314.

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In the centrally planned economy the main function of official statistics was monitoring of plans’ execution. Hence, official statisticians had to be experts in economics and bookkeeping, like tax inspectors. Russian statistical education was oriented mostly to official needs and statistics was included in the same educational group as economics. Currently, professional requirements for statisticians have changed. Official statistics lost its control function, and the old reporting system is being replaced by sample surveys that are less onerous for respondents and also less expensive. The sta
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Honková, Irena, Michal Kuběnka, and Martin Mázlovský. "The impact of the introduction of electronic records of sales on the reporting of sales in the hospitality industry." In 14th International Scientific Conference „Business and Management 2024“. Vilnius Gediminas Technical University, 2024. http://dx.doi.org/10.3846/bm.2024.1185.

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In 2015, electronic records of sales were introduced in the Czech Republic. Before this year, there was no control of cash sales. There have been long discussions on this topic, how to prevent the reduction of tax liability in the country. Finally, a law on sales registration was proposed. The main goal of this contribution is to find out what impact the introduction of electronic sales records had on the reporting of sales in the hospitality industry. The results are evaluated using three different statistical tests. All the calculated tests came to the same conclusion. The introduction of el
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Mizdraković, Vule, Maja Kljajić, and Marija Slavković. "Corporate Tax Reporting: Effective Tax Rate of Serbian Public Entities." In FINIZ 2020. Singidunum University, 2020. http://dx.doi.org/10.15308/finiz-2020-39-45.

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Исаева, Дарья Александровна, and Марина Викторовна Карп. "THE IMPORTANCE OF TAX ACCOUNTING AND PRESENTATION OF INCOME TAX REPORTING." In Поколение будущего: сборник статей XLV Международной студенческой научной конференции (Санкт-Петербург, Март 2023). Crossref, 2023. http://dx.doi.org/10.37539/230331.2023.72.10.005.

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Рассмотрены основные аспекты и особенности, связанные с ведением организациями налогового учета в рамках осуществления своей деятельности. Выделены некоторые трудности, с которыми сталкиваются добросовестные налогоплательщики и предложены меры по преодолению сложностей в области регулярного исчисления организациями налога на прибыль. The main aspects and features related to the maintenance of tax accounting by organizations in the framework of their activities are considered. Some difficulties faced by conscientious taxpayers are highlighted and measures are proposed to overcome difficulties i
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Stelea, Ionela, and Galina Badicu. "Accounting and reporting of the single tax." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.28.

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The information technology sector has become an essential vector of economic and social transformation in the Republic of Moldova, contributing substantially to increasing the competitiveness and attractiveness of the national economy. In this context, the "Moldova IT Park" plays a central role in facilitating a stimulating tax environment, characterized by the application of a flat tax, which supports innovation, investment attraction and entrepreneurial development. Favorable tax provisions not only support existing residents, but also encourage the emergence of startups and the involvement
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Noh, Minyoung, Doocheol Moon, and Andres Guiral. "The Effect of Auditor-Provided Tax Services on Tax and Financial Reporting Aggressiveness." In Business 2014. Science & Engineering Research Support soCiety, 2014. http://dx.doi.org/10.14257/astl.2014.47.21.

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Reports on the topic "Tax and statistical reporting"

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Hoem, Jan M. The reporting of statistical significance in scientific journals. Max Planck Institute for Demographic Research, 2007. http://dx.doi.org/10.4054/mpidr-wp-2007-037.

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Altshuler, Rosanne, and Robert Dietz. Tax Expenditure Estimation and Reporting: A Critical Review. National Bureau of Economic Research, 2008. http://dx.doi.org/10.3386/w14263.

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Schmoyer, R. L. State International Fuel Tax Agreement (IFTA) Data Reporting Procedures. Office of Scientific and Technical Information (OSTI), 2003. http://dx.doi.org/10.2172/885645.

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Slemrod, Joel, Brett Collins, Jeffrey Hoopes, Daniel Reck, and Michael Sebastiani. Does Credit-card Information Reporting Improve Small-business Tax Compliance? National Bureau of Economic Research, 2015. http://dx.doi.org/10.3386/w21412.

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Plesko, George. Estimates of the Magnitude of Financial and Tax Reporting Conflicts. National Bureau of Economic Research, 2007. http://dx.doi.org/10.3386/w13295.

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Garin, Andrew, Emilie Jackson, and Dmitri Koustas. New Gig Work or Changes in Reporting? Understanding Self-Employment Trends in Tax Data. National Bureau of Economic Research, 2024. http://dx.doi.org/10.3386/w32368.

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Ziesler, Pamela, and Claire Spalding. Statistical abstract: 2021. National Park Service, 2022. http://dx.doi.org/10.36967/nrds-2293345.

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In 2021, recreation visits to National Park Service (NPS) sites rebounded from the COVID-19 pandemic-driven low visitation of 2020 and climbed to 297,115,406 recreation visits. This is an increase of 60 million recreation visits (+25.3%) from 2020 and a decrease of 30 million recreation visits (-9.3%) from 2019. Recreation visitor hours were 1,356,657,749 – a 28.6% increase from 2020 and a 5.1% decrease from 2019. Total overnight stays followed a similar pattern with 12,745,455 overnight stays – up 4.7 million (+58.5%) from 2020 and down 1.1 million (-8%) from 2019. Five parks were added to th
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Stewart, Ron, and Sharath Kallaje. Federal Automotive Statistical Tool: Federal Vehicle Fleet Reporting Update (Combined FedFleet/FEVAR/INTERFUEL Meeting, November 2023). Office of Scientific and Technical Information (OSTI), 2023. http://dx.doi.org/10.2172/2298948.

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Stewart, Ron, and Sharath Kallaje. Federal Automotive Statistical Tool: Updates to EVSE Reporting (Federal Electric Vehicle Agency Round-table, October 2023). Office of Scientific and Technical Information (OSTI), 2023. http://dx.doi.org/10.2172/2299508.

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Bando, Rosangela, Otavio Canozzi, José Martínez, and Ana Lucía Dezolt. May I Calculate Your Taxes?: The Effect of Bookkeeping on Tax Compliance under a Simplified Regime. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003386.

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Many countries worldwide face significant miss reporting in tax declarations. Miss reporting leads to undesired low revenue and economic distortions. This paper discusses the extent to which the residual bookkeeping burden faced by small firms in simplified regimes influence tax declarations. A randomized control trial among 1,500 irregular firms in Piaui, Brazil showed that adding the tax amount due and records on transactions to a warning notification improved compliance in 21 percentage points and increased the reported revenue in 39 percent. Firms without an accountant were less likely to
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