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Journal articles on the topic 'Tax procedures'

Author: Grafiati

Published: 4 June 2021

Last updated: 3 February 2022

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1

Etel, Leonard, and Mariusz Popławski. "Simplified Tax Procedures in the New Tax Ordinance Act in Poland." Public Governance, Administration and Finances Law Review 3, no. 1 (2018): 26–33. http://dx.doi.org/10.53116/pgaflr.2018.1.3.

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The purpose of this article is to indicate the need to simplify typical tax procedures but also to explain how it could be done. The discussed issues are based on proposed provisions provided in the draft of the New Tax Ordinance Act prepared by the General Tax Code Codification Committee. Efforts should be made to increase the efficiency of tax proceedings, which means, among others, the elimination of the overly extensive and formalized procedure for assessment of low tax amounts. At present, for example, proceedings regarding million zlotys tax amounts are carried out on identical terms as

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2

Ahn Kyeong-Bong. "Rehabilitation Procedures and Tax." Seoul Tax Law Review 13, no. 2 (2007): 7–32. http://dx.doi.org/10.16974/stlr.2007.13.2.001.

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Смирнов, Е., and E. Smirnov. "New in Tax Administration Procedures." Auditor 4, no. 12 (2018): 3–10. http://dx.doi.org/10.12737/article_5c18e946136357.27559035.

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In the summer of 2018, the legislation of Russia regulating the sphere of tax administration was supplemented with federal laws of July 29, 2018 No. 232-FZ and of August 3, 2018 No. 302-FZ, which substantially simplifi ed the procedures for paying taxes and corresponding control by tax authorities.

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4

Vozel, Tjaša. "Development of Tax Procedural Law and Sectoral Case Law in Selected Countries." Central European Public Administration Review 16, no. 1 (2018): 119–36. http://dx.doi.org/10.17573/cepar.v16i1.361.

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The purpose of this paper is to examine the development of the Slovenian Tax Procedure Act and amendments thereto until 2017, in order to broaden the field knowledge on tax procedures within the administrative system as a whole. The Tax Procedure Act provides the general framework of the procedural tax system in Slovenia. The first version of the Tax Procedure Act (ZDavP) was adopted in 1996 and followed by five amending acts until the adoption of the second version (ZDavP-1) in 2004. The third and currently applicable version of the Tax Procedure Act (ZDavP-2) has been subject to over ten ame

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Pukhalskyi, V. "IMPROMENMENT OF TAX CONTROL FORMS AND PROCEDURES AGAINST TAX AVOIDANCE." Ekonomika ta derzhava, no. 4 (April 30, 2021): 92. http://dx.doi.org/10.32702/2306-6806.2021.4.92.

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Snow, Douglas R. "Do legislative procedures affect tax expenditures?" Journal of Public Budgeting, Accounting & Financial Management 11, no. 3 (1999): 357–85. http://dx.doi.org/10.1108/jpbafm-11-03-1999-b002.

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Ткаченко, Т., T. Tkachenko, М. Кузнецова, and M. Kuznecova. "International Procedures for Tackling Tax Evasion." Auditor 4, no. 9 (2018): 46–53. http://dx.doi.org/10.12737/article_5b9a338f764c30.66058882.

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This article is devoted to the procedures used in countering tax evasion. Special consideration is taken towards the OECD plan against base erosion and profit shift ing (BEPS). An analytical opinion of implementing BEPS is provided.

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Bashirova, G. "ANALYTICAL PROCEDURES IN AUDIT OF INCOME TAX." Ekonomika ta derzhava, no. 12 (January 6, 2021): 139. http://dx.doi.org/10.32702/2306-6806.2020.12.139.

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Pervukhina, S. I. "Differentiation of Pretrial Tax Dispute Resolution Procedures." RUSSIAN JUSTICE 2 (February 2017): 69–76. http://dx.doi.org/10.17238/issn2072-909x.2017.2.69-76.

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이전오. "A Study on the Tax Legislation Procedures." SungKyunKwan Law Review 22, no. 2 (2010): 439–78. http://dx.doi.org/10.17008/skklr.2010.22.2.014.

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Cooper, Kelvin, and Philip Western. "The adequacy of property tax valuation procedures." Journal of Property Valuation and Investment 14, no. 3 (1996): 71–81. http://dx.doi.org/10.1108/14635789610118299.

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Stelmakh, V. Yu. "PECULIARITIES OF PROCEDURAL PROCEDURE FOR INITIATING CRIMINAL CASES OF TAX OFFENCES." Bulletin of Udmurt University. Series Economics and Law 31, no. 1 (2021): 133–41. http://dx.doi.org/10.35634/2412-9593-2021-31-1-133-141.

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The article analyses the peculiarities of the procedural procedure for initiating criminal cases of tax offences. The initiation of criminal proceedings for these crimes is of a public and legal nature, combining two public interests. The first interest is due to the need to initiate criminal proceedings in connection with the detection of a criminal act. The second interest is caused by the task of ensuring full payment of taxes. On this basis, when initiating criminal proceedings for a tax offence, a participant such as a tax authority carrying out certain criminal proceedings appears. The M

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Kapoh, Marshela Pinly, Herman Karamoy, and Harijanto Sabijono. "Evaluasi pelaksanaan sistem dan prosedur penerimaan kas pada Badan Pengelola Pajak dan Restribusi Daerah Kabupaten Minahasa Selatan." Indonesia Accounting Journal 1, no. 2 (2019): 112. http://dx.doi.org/10.32400/iaj.26718.

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One of which can be used as a source of local revenue is cash receipts in government agencies such as offices, other government agencies. As an autonomous region, a new paradigm has emerged in the Indonesian constitutional system which has implications for the implementarion of local government. The purpose of this study was to evaluate the implementation of the system and procedure for cash receipts at the regional tax and levies management agency in the Minahasa Regency. Based on the results of research that the implementation of system and procedures for cash receipts in the Agency for the

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Iyer, Govind S., and Ananth Seetharaman. "An Evaluation of Alternative Procedures for Measuring Horizontal Inequity." Journal of the American Taxation Association 22, no. 1 (2000): 89–110. http://dx.doi.org/10.2308/jata.2000.22.1.89.

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In this study we evaluate the strengths and limitations of three distinct methods for measuring horizontal inequity (HI): the coefficient of variation method, the rankpreservation method, and the decomposition method. By way of illustrating the alternative measures, we assess the equity characteristics of three proposed flat tax systems. We conclude that the rank preservation and decomposition methods, while subject to certain limitations, yield HI indices that are more meaningful and convenient than the popular coefficient of variation technique. Preliminary results indicate that the current

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Roman V. Nuzhdin, Larisa V. Bryantseva, Irina M. Podmolodina, Natalia I. Ponomareva, and Marina M. Pukhova. "THEORETICAL ASPECTS OF ALGORITHMIZATION OF TAX ANALYSIS PROCEDURES." VESTNIK OF VORONEZH STATE AGRARIAN UNIVERSITY 3, no. 62 (2019): 185–92. http://dx.doi.org/10.17238/issn2071-2243.2019.3.184.

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Gorgol, Andrzej. "Structuring of Statutory Values of Polish Tax Procedures." Review of European and Comparative Law 44, no. 1 (2021): 19–36. http://dx.doi.org/10.31743/recl.11311.

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This paper aims to provide a critical analysis of the regulation of statutory principles of tax proceedings under a preliminary assumption that the values of Polish tax procedures shall reflect the general determination of the legal system. An attempt was made to demonstrate that the structuring of axiology of these procedures does not fully account for this constitutional requirement.

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Nanda, A. A. Istri Syania Vihira, and Naniek Noviari. "Pengaruh Sosialisasi Terhadap Tax Amnesty Dengan Risiko Offshore Investment dan Kemudahan Prosedur Sebagai Pemoderasi." E-Jurnal Akuntansi 30, no. 2 (2020): 277. http://dx.doi.org/10.24843/eja.2020.v30.i02.p01.

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This reaserch aims to obtain empirical evidence of the effect of taxation socialization on tax amnesty as well as moderation of ease of procedures and the risk of offshore investment on the effect of tax socialization on tax amnesty. This research was conducted on taxpayers registered at the North Badung Primary Tax Service Office with a convenience sampling method. The analysis technique used is binary logistic regression with moderating regression analysis (MRA). Based on the results of this study indicate that taxation socialization has a significant positive effect on tax amnesty which mea

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Taufik, Meisa Farina, Ventje Ilat, and Anneke Wangkar. "ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK AIR TANAH SEBAGAI UPAYA MENINGKATKAN PENERIMAAN PAJAK DAERAH DI KOTA TERNATE." GOING CONCERN : JURNAL RISET AKUNTANSI 15, no. 2 (2020): 251. http://dx.doi.org/10.32400/gc.15.2.28218.2020.

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The ground water tax is one of several local taxes levied in Ternate City which also plays a role in regional development. This study aims to determine the level of effectiveness of ground water tax collection in Ternate City and the amount of contributions made to the Ternate City regional tax and to determine the collection procedures imposed by the Ternate City Regional Tax and Retribution Management Agency as the authorized agency. This type of research uses qualitative methods with a descriptive approach. The results showed that ground water tax collection in Ternate was volatile. The eff

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Егорова, Елена, and Elena Egorova. "Tax Checks and Ways to Improve Efficiency and Performance of Check Procedures." Servis Plus 7, no. 4 (2013): 18–24. http://dx.doi.org/10.12737/1692.

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The article focuses on tax checks — their types, general characteristics and structure. The author carried out a comparative analysis of different types of tax checks and substantiates the expediency of the tax authorities' initiating additional tax checks in order to secure greater efficiency and better performance of theprocedure.

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Bajrami, Etleva. "Recognition of Taxes and Implementation of Tax Procedures by SMEs in Albania." Contemporary Economics 15, no. 2 (2021): 224–39. http://dx.doi.org/10.5709/ce.1897-9254.445.

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In Albania, most businesses are classified as SMEs and their importance in the economy has grown exponentially in recent years. As SMEs comprise the majority of businesses, their taxes are crucial for the state budget. The purpose of this paper is to understand the SMEs’ attitude toward tax compliance. The objective of this research is to assess tax knowledge of SMEs as a precondition for tax compliance. Tax noncompliance has been a prevalent issue, and the tax authorities have undertaken a reform in this regard. This paper aims to understand the current situation regarding tax compliance. The

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Riftiasari, Dinar. "Pengaruh Restitusi Kelebihan Pembayaran Pajak Pertambahan Nilai Pada Kantor Pelayanan Pajak Pratama Jakarta Penjaringan." Moneter - Jurnal Akuntansi dan Keuangan 6, no. 1 (2019): 63–68. http://dx.doi.org/10.31294/moneter.v6i1.5353.

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The Value Added Tax is central tax, tax payment amount payable by the amount of the tax credit shows the amount of excess have been made that should tax refunds. The purpose of this study was to determine the effect of value added tax restitution of value added tax revenue. Method used in the study is a quantitative method. This research is value added tax restituition that occurred in the Tax Office Pratama Jakarta Penjaringan the implementation of restitution does not has any effect toward value added tax revenue. The Standar Operating Procedures of value added tax restitution in the Tax Off

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Abdelkader, Khanfor, and Souaf Malika. "L’adhésıon Au Contrôle Fıscal Du Contrıbuable Marocaın : Etude Crıtıque Des Procedures Fıscales." European Scientific Journal, ESJ 12, no. 4 (2016): 129. http://dx.doi.org/10.19044/esj.2016.v12n4p129.

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The tax control practiced by the services of the general direction of the taxes is the ultimate guarantor of tax compliance. It aims to understand all breaches of tax and accounting legislation. Instead, it creates a sort of mistrust and reluctance due, first by the legal uncertainty of the texts governing the tax audit. And second, to the exorbitant prerogatives of auditors. The general direction of the taxes has adopted a new vision that shows the taxpayer as a true partner that should benefit from a number of safeguards, given the substantial powers of the Tax Administration favor to the in

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Березюк, В., V. Berezyuk, А. Бек, and A. Bek. "Procedures for the Implementation of Tax Audit in Kazakhstan." Auditor 5, no. 5 (2019): 10–13. http://dx.doi.org/10.12737/article_5cde6692b3d068.84016444.

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Th e article outlines the theoretical basis for the implementation of tax audit, defi nes its goals, objectives, as well as the principles on the basis of which the verifi cation of the full compliance with the tax obligations of the organization — the taxpayer is carried out.

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Mansour, Israa, and Mutasem Kalib. "The Impact of Using Analytical Procedures on Reducing the Cost of Tax Audit "The Jordanian Income and Sales Tax Department"." International Business Research 12, no. 2 (2019): 52. http://dx.doi.org/10.5539/ibr.v12n2p52.

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The study aimed to exam the impact of using the analytical procedures on reducing the cost of a tax audit in the Jordanian Income and Sales Tax Department. To achieve the aim of the study, the analytical descriptive approach has been used and a questionnaire has been designed and given out to the study sample, which represented from the auditors of Directorate of senior taxpayers and directorates of medial taxpayers in the income tax department and sales who work in these directorates. The appropriate statistical methods have been used to find results.  The findings showed that usi

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Genta, Bungo-Tafa. "Reformation of Tax Procedures along the European Integration Process." Academicus International Scientific Journal 6 (June 2012): 84–100. http://dx.doi.org/10.7336/academicus.2012.06.09.

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Bornman, Marina, and Pusheletso Ramutumbu. "A conceptual framework of tax knowledge." Meditari Accountancy Research 27, no. 6 (2019): 823–39. http://dx.doi.org/10.1108/medar-09-2018-0379.

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Purpose This paper aims to develop a conceptual framework of tax knowledge that can be used to analyse and discuss tax knowledge as a factor influencing tax compliance. Design/methodology/approach Relevant literature was sourced using keywords pertaining to tax knowledge to identify the constructs of the framework. Thereafter, secondary interview data on small business owners’ tax challenges were thematically analysed to test the proposed framework. Findings Three elements of tax knowledge were identified, namely, general, procedural and legal tax knowledge. General tax knowledge relates to a

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Khоrеv, A. I., G. V. Belyaeva, A. N. Polozova, and R. V. Nuzhdin. "The optimization procedure in the tax system, the processing organizations." Proceedings of the Voronezh State University of Engineering Technologies 81, no. 1 (2019): 357–65. http://dx.doi.org/10.20914/2310-1202-2019-1-357-365.

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An effective process of tax management of processing organizations is the optimization of the tax system, which provides an increase in the mass of tax benefits of taxpayers. For food processing organizations, optimization procedures are of particular importance due to the high and ever-increasing tax burden on economic activity. It has been established that over the past eleven years, the tax burden of processing organizations increased 2.1 times, outpacing its growth rates in organizations of other types of activity by 2.3 times. These relationships are additional arguments in favor of the n

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Kovač, Polonca. "The potentials and limitations of tax dispute prevention and alternative resolution mechanisms." Zbornik Pravnog fakulteta Sveučilišta u Rijeci 39, no. 4 (2019): 1505–28. http://dx.doi.org/10.30925/zpfsr.39.4.3.

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This paper deals with prevention and alternative dispute resolution (ADR) in tax matters, particularly in the light of the specific nature of administrative relations, which also include tax procedures. Given the involvement of stakeholders, ADR benefits both the taxpayers and the tax authority, enabling greater legal certainty and speedier finalisation of procedures. Yet, ADR also poses an open threat to the public interest and equality as international and constitutional administrative principles, and must therefore be limited in tax procedures. This also derives from the legal acts of the E

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Kapkaev, A. A. "Short Review of Tax Dispute Procedures Under the U.S. Law." MGIMO Review of International Relations, no. 2(17) (April 28, 2011): 235–44. http://dx.doi.org/10.24833/2071-8160-2011-2-17-235-244.

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Shahgaldiyeva, Nigar Yadulla. "VALUE ADDED TAX IN THE EUROPEAN UNION." SCIENTIFIC WORK 62, no. 01 (2021): 186–89. http://dx.doi.org/10.36719/2663-4619/62/186-189.

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Value-added tax is an indirect tax based on the sale value of goods, production and non-manufactured goods as an object of taxation. According to the mechanism and procedures for the calculation and payment of value added tax, this tax is not directly imposed by a particular person, but applies to consumers in the process of return. In this case, the value added tax is neutral for securities. In addition, value added tax is universal and is characterized by the difference between purchases at each stage of production and turnover. In connection with the calculation of value added tax, the taxp

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Vylkova, Elena, Natalya Viktorova, and Natalya Pokrovskaya. "Technological transformation of tax administration procedures as a factor of economic growth." Journal of New Economy 21, no. 1 (2020): 53–71. http://dx.doi.org/10.29141/2658-5081-202021-1-3.

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Russia’s economic growth is impossible without the extensive use of cloud and mobile technologies in the registration and accounting of taxpayers. The purpose of the study is to iden tify positive and negative aspects of introducing information and communication technologies into the registration and accounting tax procedures in various countries to develop recommen dations for the improvement of these procedures in the Russian Federation. General and spe cial theories of taxation constitute the methodological basis of the research. The method of the study is comparative analysis of two groups

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Ratnaningsih, Dwi, and Waluyo Waluyo. "ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK REKLAME PADA DINAS PELAYANAN PAJAK DAERAH PROVINSI DKI JAKARTA." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 12, no. 2 (2019): 83. http://dx.doi.org/10.25105/jipak.v12i2.5113.

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<p class="Style1">Tax compliance is an important aspect to achieve maximum tax revenue target. This study aims to determine the relationship among variables Knowledge Taxpayer, Rates &amp; Tax Base, Complexity of The Rules, Tax Fairness, Administration and Advertisement Tax Procedures , Quality of Tax Officer, Penalties, Inspection And Control of The Billboard with the compliance of advertisement tax to the Local Tax Department of DKI Jakarta. This research was conducted by questionnaire survey method. The population in this study is advertisement tax payer, the one who serving adver

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SEPTARINA RAJIANTO, FARISKA. "PENGARUH UNDANG-UNDANG NOMOR 7 TAHUN 1983 TENTANG PAJAK PENGHASILAN SEBAGAIMANA TELAH DIUBAH TERAKHIR DENGAN UNDANG-UNDANG NOMOR 36 TAHUN 2008 TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK (DJP) JAWA TIMUR I." Jurnal Ekonomi dan Bisnis Airlangga 29, no. 2 (2020): 108. http://dx.doi.org/10.20473/jeba.v29i22019.108-118.

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Tax Laws changes made Direktorat Jenderal Pajak (DJP) in order to create Tax Laws that allows taxpayers to carry out their tax obligations and in accordance with the state of today's dynamic economy. One of the Tax Laws amended is Income Tax Law seen from the taxable income bracket; non-taxable income; income tax rates; depositing and reporting procedures; tax audits; tax penalties; Taxpayer behavior; nationality; and taxpayer perceptions of the tax system significantly influence the individual taxpayer compliance in Kantor Wilayah DJP Jawa Timur I. This study continues research Barbuta-Misu (

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Ponto, Chrysti D., Herman Karamoy, and Treesje Runtu. "ANALISIS PENERAPAN SISTEM DAN PROSEDUR PEMUNGUTAN PAJAK HIBURAN DI KOTA BITUNG." ACCOUNTABILITY 4, no. 2 (2015): 1. http://dx.doi.org/10.32400/ja.10520.4.2.2015.1-13.

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Regional autonomy in Indonesia came into force on 1 January 2001. Regional Government Law 28 of 2009 on Regional Tax and Retribution, is set to be one source of revenue that comes from inside the area. Bitung is one of the autonomous regions. With the availability of a variety of entertainment, receipt Pemerintahpun revenue increase due to impose a tax on organizing entertainment such entertainment. The objective of this study is to determine the application of tax collection systems and procedures of entertainment in the city of Bitung. The object of research is the Regional Revenue Office Bi

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Arifiyanto, Muhammad Naufal, I. Nyoman Nurjaya, Tunggul Anshari Setia Negara, and Bambang Sugiri. "Legal politics regulation of self assessment system principles for taxpayer property reporting in general provisions and taxation procedures." Research, Society and Development 9, no. 11 (2020): e36791110105. http://dx.doi.org/10.33448/rsd-v9i11.10105.

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At the level of taxpayer obligations (tax consciousness), there must be an awareness of every taxpayer to calculate, pay, and report assets which are the obligation of every citizen and taxpayer compliance with tax laws and regulations. In addition, every taxpayer has a willingness for someone's desire and desire to pay taxes that can be interpreted as a value contributed through regulations by not obtaining direct (contra-achievement) services. This research is holistically the duty of the Directorate General of Taxes to carry out guidance and supervision in cutting or collecting taxes, due t

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A.N., Norkina, Morozov N.V., and Lukyanova T. O. "Analysis of the Dynamics of Offshore Procedures." KnE Social Sciences 3, no. 2 (2018): 38. http://dx.doi.org/10.18502/kss.v3i2.1522.

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Today offshore operations play a crucial role in building the economy of the country. During the lifetime of the offshore operations the offshore schemes, the geography of the jurisdictions themselves and legislation have changed. The relevance of this article is that it discusses both the positive and negative sides of offshore. Keywords: Offshore, offshore jurisdictions, capital investment, tax resident.

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Kh.N., Jamalov, and Abdullayev A.B. "Development Of The Methodology Of Accounting Expertise Of Tax Obligations." American Journal of Management and Economics Innovations 3, no. 05 (2021): 151–63. http://dx.doi.org/10.37547/tajmei/volume03issue05-23.

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The appointment of an accounting expertise is now becoming increasingly popular, since proof of tax violations is impossible without the use of professional skills and knowledge in the field of accounting and taxation. To produce a new methodological toolkit, an examination of tax liabilities, a logical model for organizing and conducting an accounting examination of tax liabilities, and a method of applying analytical procedures for identifying objects and cases of illegal actions related to understating the taxable base for VAT and income tax have been developed.

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Kubatko, S. A., and I. M. Vilgonenko. "FORMS OF EXECUTABLE SETTLEMENT OF TAX DISPUTES: LEGAL POLICY OF IMPROVEMENT." Law Нerald of Dagestan State University 37, no. 1 (2021): 62–65. http://dx.doi.org/10.21779/2224-0241-2021-37-1-62-65.

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Every citizen of the Russian Federation in everyday life directly or indirectly becomes a participant in tax relations, which are regulated by the Tax code. Since legal acts and laws are quite ambiguous, and the activities of the state are associated with the seizure of property from individuals and legal entities, the emergence of tax conflicts is inevitable. Compromise forms of pre-trial settlement of conflicts are particularly relevant in modern tax relations. They contribute to the emergence and development of trust and fruitful relations between citizens and representatives of tax authori

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Aprill, Ellen P. "The Impact of Agency Procedures and Judicial Review on Tax Reform." National Tax Journal 65, no. 4 (2012): 917–32. http://dx.doi.org/10.17310/ntj.2012.4.10.

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Daugherty, Brian E., Denise Dickins, and M. G. Fennema. "Offshoring Tax and Audit Procedures: Implications for U.S.-Based Employee Education." Issues in Accounting Education 27, no. 3 (2012): 733–42. http://dx.doi.org/10.2308/iace-50141.

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ABSTRACT Large accounting firms are increasingly performing audit and tax work for U.S.-based clients (and clients of other highly developed countries) in offshore locations, particularly India. Such arrangements are advantageous because of the availability of a skilled labor pool at a substantially lower cost than U.S. personnel, and the ability of the firms to operate nearly around the clock due to time differences between the U.S. and India. However, offshoring also creates substantial challenges in managing engagement teams comprised of individuals from culturally diverse backgrounds who r

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Rogić Lugarić, Tereza, and Irena Klemenčić. "Tax Secrecy and its Limitations: Is There a Balance?" Central European Public Administration Review 16, no. 1 (2018): 99–118. http://dx.doi.org/10.17573/cepar.v16i1.360.

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Economic development in the past decades and the increase of cross-border business by the multinationals coupled with recent financial crisis have brought many questions about whether the taxpayers are paying their fair share. In order to assess the equitable amount of taxes due, revenue authorities often rely on information provided to them by taxpayers. In conducting their procedures, revenue authorities are in principle bound by tax secrecy. However, recently, the tax systems have introduced tax policy instruments with opposing effects, intended to provide full insight in taxpayers’ revenue

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Al- Khasawneh, Reem Oqab Hussein. "Role of Electronic Accounting Information Systems in Reducing the Phenomenon of Tax Evasion in Facilities Subject to Income and Sales Tax in the Hashemite Kingdom of Jordan." International Journal of Accounting and Financial Reporting 10, no. 2 (2020): 135. http://dx.doi.org/10.5296/ijafr.v10i2.17298.

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The study aimed at identifying the role of e-accounting information systems in reducing tax evasion in term of its three stages inputs, processing and outputs. It also explained the role of a compatibility between e-accounting systems and the instructions and procedures of income tax authority for reducing tax evasion. For achieving the purposes of the study, a questionnaire was distributed to employees of tax evasion authority, income and sales tax inspectors. The study found that using e-accounting information systems in the facilities subject to income and sales tax has contributed to a ver

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POSZWA, Michał. "PROCEDURY USTALANIA KOSZTÓW UZYSKANIA PRZYCHODÓW W NAUCZANIU RACHUNKU KOSZTÓW." Folia Pomeranae Universitatis Technologiae Stetinensis Oeconomica 327, no. 83 (2016): 225–32. http://dx.doi.org/10.21005/oe.2016.83.2.22.

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Gita, Resshe Serlly, and Amir Hidayatulloh. "DETERMINANTS OF COMPLIANCE WITH PERSONAL TAX OBLIGATION: DO TAX AMNESTY PLAY?" ACCRUALS (Accounting Research Journal of Sutaatmadja) 3, no. 2 (2019): 259–67. http://dx.doi.org/10.35310/accruals.v3i2.57.

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This study aims to analyse the effect of tax services, tax amnesty, taxation knowledge, and tax sactions on taxpayer compliance. The population in the study is an individual taxpayer in the city of Yogyakarta. The sample in the study was an individual taxpayer in the city of Yogyakarta, and took part in the tax amnesty program. The sampling technique in this study used the convenience sampling method. Responden in the study amounted 60 respondents. The data anlysis technique in this study used multiple linear regression analysis. This study obtained result that taxpayer compliance in influence

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Anyebe, Peter Ademu. "Tax Disputes Resolution In Nigeria: Going Beyound The Traditional Court And Administrative Resolution System." Advances in Social Sciences Research Journal 6, no. 12 (2020): 236–52. http://dx.doi.org/10.14738/assrj.612.7574.

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It is the requirement of law that tax is paid. Therefore, the discharge of tax obligation in Nigeria is not by choice. In the process of the tax authorities who are authorized under the law to collect taxes from tax payers, disputes arise. The paper reveals that in its bid to lessen the incidents of tax evasion in Nigeria, the Federal Government carried out a major reform in its tax regime. Thus, the Tax Appeal Tribunal (TAT) was established to ensure fairness and transparency of the tax system through a quick and efficient method of dispensing justice. Appeal from there lies to the Federal Hi

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Oreku, G. S. "Application of digital technology in enhancing tax revenue collection: the case of micro businesses in Tanzania." Journal of Tax Reform 7, no. 2 (2021): 173–92. http://dx.doi.org/10.15826/jtr.2021.7.2.097.

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In spite of the importance of Micro Businesses (MBs) in forming a wide tax base, there isn’t a clear practical approach to tax administration of MBs in many developing countries. Specifically, there is limited information on how digital technology can address tax administration challenges for MBs. This paper explores the potentials of digital technology to enhance tax revenue collection and its administration to Micro Businesses in the Tanzanian context. The data on tax administration, challenges impeding tax administration to MBs, and the potential of digital technology used in tax administra

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Banamtuan, Obi. "PENGARUH SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WPOP DALAM PEMENUHAN KEWAJIBAN PPh 21." Jurnal Penelitian Teori & Terapan Akuntansi (PETA) 3, no. 2 (2018): 1–10. http://dx.doi.org/10.51289/peta.v3i2.343.

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Abstrak. Pengaruh Sosialisasi Perpajakan Terhadap Kepatuhan WPOP dalam Pemenuhan Kewajiban Pph 21. Tujuan penelitian ini untuk mengetahui bagaimana pengaruh sosialisasi perpajakan dan pemahaman prosedur perpajakan terhadap kepatuhan WPOP baik secara simultan maupun parsial serta untuk mengetahui pengaruh yang paling dominan diantara kedua variabel bebas tersebut. Hasil penelitian membuktikan bahwa secara signifikan variabel sosialisasi perpajakan dan pemahaman prosedur perpajakan berpengaruh terhadap kepatuhan WPOP baik secara parsial maupun simultan. Hasil penelitian jugamembuktikan bahwa var

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Prokopowicz, Dariusz. "CONDITIONS FOR INTRODUCING A BANKING TAX IN POLAND." International Journal of Legal Studies ( IJOLS ) 2, no. 2 (2017): 135–60. http://dx.doi.org/10.5604/01.3001.0012.2248.

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This article describes the main determining factors of the implementation of a bank tax in commercial banks that run their activities in Poland. It also considers the importance of legal regulations of the rules for collecting this tax. The global financial crisis of 2008 was an important factor that has stimulated the processes of improving legal regulations concerning banks. Weakening economic situation and higher risk caused the need to improve procedures and banking legal regulations of the financial transactions safety in Poland. Improvement of banking system financial procedures is corre

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Krom, Cynthia L., and Stephanie Krom. "THE WHISKEY TAX OF 1791 AND THE CONSEQUENT INSURRECTION: “A WICKED AND HAPPY TUMULT”." Accounting Historians Journal 40, no. 2 (2013): 91–113. http://dx.doi.org/10.2308/0148-4184.40.2.91.

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This paper examines the development of the Whiskey Tax of 1791 and its criticality in the funding of early federal government debt and operations. By considering some of the provisions of the tax and the collection and enforcement procedures, the financial and social impacts of the Whiskey Tax are clarified. Civil disobedience in resisting the tax and the “Whiskey Rebellion” of 1794 are explored in that context. Whether the Whiskey Tax effectively served as the first income tax is considered. Images of original record documents are included.

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Kotsupatryi, Mikhail, Natalia Novak, and Olga Sarapina. "Improving and raising the effectiveness of audit of tax accounting at the agricultural enterprises." University Economic Bulletin, no. 41 (March 30, 2019): 15–21. http://dx.doi.org/10.31470/2306-546x-2019-41-15-21.

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The subject of the study is theoretical and practical aspects of the formation, implementation and increase of the efficiency of audit of tax reporting of domestic enterprises. The purpose of the work is to determine the content, features and theoretical and practical principles of implementation, improvement, increase of the efficiency of audit of tax reporting of enterprises as a basis for their sustainable and competitive development in the future. Methodological basis of the article became as general scientific, and special methods of scientific knowledge. Were used methods: dialectical, m

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