Zobrazeno 1 - 10
of 1 473
pro vyhledávání: '"Taxpayers"'
Publikováno v:
Baltic Journal of Economic Studies, Vol 10, Iss 4, Pp 343-351 (2024)
The economic development of the country and its regions, the level of well-being of the population, the quality of public services and the availability of public services directly depend on effective local self-government. The article assesses the fi
Externí odkaz:
https://doaj.org/article/beac0ac6c40c4a08aa8a3dc7bba19e1d
Autor:
Olga I. Lyutova
Publikováno v:
RUDN Journal of Law, Vol 28, Iss 4, Pp 919-933 (2024)
The article examines the issues surrounding the definition of the concept and establishment of the content of specific types of legal guarantees that ensure the implementation of mechanisms for fulfilling tax obligations in the context of digitalizat
Externí odkaz:
https://doaj.org/article/3917124bd8294c498d14b71ec1117cac
Publikováno v:
Финансовый журнал, Vol 16, Iss 5, Pp 97-108 (2024)
Changes to the simplified taxation system (STS) introduced in the course of the tax system fine-tuning will significantly alter its design: income limit requirements will be expanded and STS payers will be recognized as VAT payers. The objective of t
Externí odkaz:
https://doaj.org/article/24939fa3c96941dda49c9d48e7ec2531
Publikováno v:
RUDN Journal of Public Administration, Vol 11, Iss 2, Pp 258-271 (2024)
Tax reporting is a manifestation of the obligations of citizens and the participation of taxpayers to directly and jointly carry out tax obligations for state financing and national development. The purpose of this study is to find out and understand
Externí odkaz:
https://doaj.org/article/e76ee2bd304740369cd894cb2471e2e1
Autor:
Johnson Adenike Oluwatobi, Cordelia Onyinyechi Omodero, Babatunde Moses Ololade, Gbenga Ekundayo, Festus Onosakponome Odhigu
Publikováno v:
International Review of Management and Marketing, Vol 14, Iss 5 (2024)
This study evaluates taxpayers’ perception of value added tax (VAT) and cost of living in Nigeria. The main focus of this research is to evaluate the awareness and opinion of individuals, households and organizations regarding VAT, and to understan
Externí odkaz:
https://doaj.org/article/8cccab63a37d4c8f9ea6c3b38eabefdf
Autor:
Sayyed Jaber hasani, vali vsjld
Publikováno v:
مطالعات تطبیقی حقوق کشورهای اسلامی, Vol 1, Iss 3, Pp 101-128 (2023)
Today, tax is one of the most important sources of government income, which plays an important role in providing public expenses. In addition, tax can be used by the government as the main tool of financial policies and ensuring social justice. On th
Externí odkaz:
https://doaj.org/article/760e5b0301d749b28cd3b3a41682ec70
Publikováno v:
International Journal of Management, Accounting and Economics, Vol 10, Iss 10, Pp 748-764 (2023)
The tax gap can be considered as the criterion and principle of the effectiveness and efficiency of the tax system. Inadequate collection of taxes as well as non-realization of tax revenues is called tax gap, which is one of the factors that aggravat
Externí odkaz:
https://doaj.org/article/264f5625c8844995a663eca0c4d82a7b
Autor:
Lord Eddie I. Aguilar
Publikováno v:
Ilomata International Journal of Tax and Accounting, Vol 4, Iss 4, Pp 782-798 (2023)
Time has entered the digitized era where electronic systems have penetrated transactions, including taxation, simplifying processes among taxpayers for better revenue collection. With the aim of helping tax authorities in administering revenue collec
Externí odkaz:
https://doaj.org/article/019ad5faed584959b3783594a7a3a52f
Autor:
Lyudmila Oleynikova, Olena Lyshchenko
Publikováno v:
Acta Academiae Beregsasiensis. Economics, Vol No. 3, Pp 288-298 (2023)
It is determined that in the process of tax reform in Ukraine it is necessary to create conditions for taxpayers themselves to be aware of the necessity and inevitability of tax collection, without limiting their economic initiative and remaining neu
Externí odkaz:
https://doaj.org/article/928c489f722f4edeb45f9dcdea04d22a