Zobrazeno 1 - 10
of 316
pro vyhledávání: '"tax gap"'
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:
I. M. Niyazmetov
Publikováno v:
Финансы: теория и практика, Vol 27, Iss 2, Pp 131-139 (2023)
The subject of the paper is to study of the theoretical literature on evaluate the effectiveness of the value added tax (VAT) mechanism, and identification of criteria for the analysis of the VAT mechanism. The purpose of the paper is to investigate
Externí odkaz:
https://doaj.org/article/710f51f1602d497ead26dec09a5224c2
Publikováno v:
Revista Contemporânea de Contabilidade, Vol 20, Iss 54 (2023)
The quest to reduce the informational asymmetry between tax authorities and taxpayers, increasing tax compliance, was one of the main intentions with the implementation of SPED in Brazil. Thus, the need arose to understand its efficiency, as well as
Externí odkaz:
https://doaj.org/article/d25d1461b6f440c8b7997df31916e42b
Autor:
Piwowarski, Radosław
Publikováno v:
Studia Prawno-Ekonomiczne / Studies in Law and Economics. (124):169-181
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1095518
Autor:
Piwowarski, Radosław
Publikováno v:
Acta Universitatis Lodziensis. Folia Oeconomica. 2(359):34-62
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1090258
Autor:
Hájek, Jan, Olexová, Cecília
Publikováno v:
Politická ekonomie / Political Economy. 70(1):27-50
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1030208
Publikováno v:
Review of Economics and Political Science, 2021, Vol. 6, Issue 4, pp. 292-310.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/REPS-02-2020-0020
Publikováno v:
Review of Economics and Political Science, Vol 6, Iss 4, Pp 292-310 (2021)
Purpose – This paper aims to assess the fiscal sustainability in Egypt during the period 1990–2018 using deficit accounts (DA) approach. It also tries to investigate the possibility of applying generational accounts (GA) in Egypt as a new approac
Externí odkaz:
https://doaj.org/article/31f88eeff81e4535b4a1c0090156efd0
Autor:
Beata Hoza
Publikováno v:
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, Vol 26, Iss 4 (2022)
The purpose of the paper is to identify the determinants of the gap in Value Added Tax and to assess the measures already taken in order to seal this gap. A thorough understanding of the VAT gap mechanism will facilitate the implementation of appropr
Externí odkaz:
https://doaj.org/article/7d6a0bf0bdb947bda9cf6e33de35bf50