Zobrazeno 1 - 10
of 26
pro vyhledávání: '"tax auditors"'
Autor:
Chalu, Henry, Mzee, Hassan
Publikováno v:
Managerial Auditing Journal, 2017, Vol. 33, Issue 1, pp. 35-63.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/MAJ-06-2016-1390
Akademický článek
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Autor:
CHAMI, Mustapha, MOUSSAOUI, Aziz
Publikováno v:
International Journal of Accounting, Finance, Auditing, Management and Economics; Vol. 3 No. 3-2 (2022): Empirical research; 534-546
International Journal of Accounting, Finance, Auditing, Management and Economics; Vol. 3 No. 3-2 (2022): Recherches Empiriques; 534-546
International Journal of Accounting, Finance, Auditing, Management and Economics; Vol. 3 No. 3-2 (2022): Recherches Empiriques; 534-546
Tax audit in the era of the dematerialization of tax administration is a scientific work that seeks to analyze the link between two variables, and explains the effect of one on the other. The effect of dematerialization on tax audits has been the sub
Autor:
Feden Akkoç, Sezgin Demir
Publikováno v:
Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, Iss 26, Pp 1-12 (2011)
İnsanların yerleşik hayata geçişleri ile birlikte ortaya çıkan vergi kavramı, devletin finansman ihtiyacınıkarşılamasıve devlet otoritesini ifade eden bir gösterge olmasıbakımından üzerinde titizlikle durulmasıgereken bir konudur.
Externí odkaz:
https://doaj.org/article/1210dd954ec64114a10acdab9beccbe8
In this paper, we investigate the acceptance by taxpayers and tax auditors of voluntary e-audits, i.e., online-based, automated tax audits. Further, we analyze the effects of e-audits on trust in and power of tax authorities. Perceived benefits and s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______777::3a58af95248ec3604306cc8a5a76b071
Autor:
Zieser, Maximilian
This study investigates psychological determinants of tax compliance, particularly the predictions of the Slippery Slope Framework (SSF; Kirchler et al., 2008), among large businesses and their tax auditors. The SSF predicts that trust in tax authori
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______777::3bb2a52fbcdf870439a1962e2501ae5e
http://ssrn.com/abstract=3761965
http://ssrn.com/abstract=3761965
Akademický článek
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Akademický článek
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Publikováno v:
Repositório Científico de Acesso Aberto de Portugal
Repositório Científico de Acesso Aberto de Portugal (RCAAP)
instacron:RCAAP
Repositório Científico de Acesso Aberto de Portugal (RCAAP)
instacron:RCAAP
The purpose of this paper is to analyse preferential features for a simplified tax regime (STR) in the view of two important players in its application: chartered accountants and tax auditors. Portuguese Chartered Accountants (PCA) have a key role in
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::e8d4c08bd9659f32ec542c05ab20b550
http://hdl.handle.net/10400.15/1673
http://hdl.handle.net/10400.15/1673
Autor:
Muhammad, Izlawanie
Studies on tax auditors behaviour are minimal; little is known about tax auditors beliefs, strategies and decision-making in performing audits. More studies on tax auditors behaviour are crucial because their attitude in performing audits influences
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3b86ef533f1ddab80816db3005f321bf