Zobrazeno 1 - 10
of 1 457
pro vyhledávání: '"taxpayers"'
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
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
Publikováno v:
Облік і фінанси, Iss 3(101), Pp 151-157 (2023)
The adoption of e-filing is an integral component of digitalization in public administration. In Indonesia, the Directorate General of Taxes (DGT) has made various efforts to increase tax revenue from taxpayers by using technology and communication i
Externí odkaz:
https://doaj.org/article/d274c23e44ed4a42bd71c9e0c4207c7d
Publikováno v:
Problems and Perspectives in Management, Vol 21, Iss 3, Pp 601-613 (2023)
Taxes are the most significant contributor to the Indonesian budget; therefore, increasing taxpayer compliance is crucial for achieving tax revenue realization. This study aims to investigate the role of tax incentives and motivational postures in in
Externí odkaz:
https://doaj.org/article/ee3f463f98d94d77b922082f5acc8cbb
Autor:
BEITO, DAVID T.
Publikováno v:
Reason. Mar2024, Vol. 55 Issue 10, p56-57. 2p. 1 Color Photograph.