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Nataliia Chekh, Vitalij Panov, Valerij Shpilko, Kseniia Savenko
Pág. 53 - 61
In the conditions of unstable economic environment and legal framework, the main task of enterprise management is to adapt to changing external conditions and reduce the manifestation of negative factors in their activities. The dynamic nature of domesti...
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Sharon Smulders,Madeleine Stiglingh,Riel Franzsen,Lizelle Fletcher
AbstractBeing tax compliant generates costs and these costs affect small business tax compliance behaviour and contribution. This study uses multiple regression analyses to investigate the key drivers of small business?s internal tax compliance costs (ho...
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Kautsar Riza Salman,Bayu Sarjono
This study provides empirical evidence related to the effect of some factors such as compliancebehavior intention, and tax compliance behavior. These also include the attitude towards compliance,subjective norm, perceived behavioral control and the compl...
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Tetiana Momot, Ihor ?oliada
Pág. 124 - 131
The subject matter of the article is conceptual and applied aspects of the implementation of the compliance control for ensuring the financial security to banking institutions. The aim of the study is the complex comprehension of conceptual and methodica...
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Mohammad Syafriel
Pág. 48 - 63
The aim of this study is to confirm the attributes of personal taxpayer?s compliance in Indonesia. The attributes of personal taxpayer?s compliance proposed in this research are: awareness, knowledge, perceived equality and fairness, compliance cost, fis...
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Obert Matarirano,Germinah E. Chiloane-Tsoka,Daniel Makina
AbstractBackground: Several studies on tax compliance costs (TCCs) for small businesses found them to be regressive in nature and, imposing a heavier burden on small businesses compared to larger ones.Objectives: This study predicts the effect ...
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TUTIK RACHMAWATI,DHIA KALILA RINJANY
Pág. 373 - 387
The purpose of this research is to analyse the implementation of Local Govern-ment Act Bandung Municipality Number 11/2005 about Orderliness, Cleanliness and Fineness of Bandung City (Ketertiban, Kebersihan dan Keindahan). The study focuses on a target-g...
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Marina Bornman,Lilla Stack
AbstractIn a society the tax climate is determined by the interaction between taxpayers and tax authorities. In a ?service and client? climate, taxpayers do not expect authorities to automatically suspect them of being tax evaders. Evidence suggests that...
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Sharon Smulders,Gelishan Naidoo
AbstractSmall businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations made in small business tax...
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Sharon Smulders,Gelishan Naidoo
AbstractSmall businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations made in small business tax...
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Maria Berheci (cas. Grosu),Ionela-Corina Chersan
Pág. 211 - 218
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Rob Hemphill, John MacArthur, Philip Longenecker, Garima Desai, Lillie Nie, Abbey Ibarra, Jennifer Dill, Ph.D
Pág. 481 - 495
With the proliferation of electric scooters (e-scooters) in cities across the world, concerns continue to arise about their parking spots on sidewalks and other public spaces. Research has looked at e-scooter parking compliance and compared compliance to...
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Anna Wilbik, Irene Vanderfeesten, Dennis Bergmans, Serge Heines, Oktay Turetken and Walther van Mook
In healthcare settings, compliance with clinical protocols and medical guidelines is important to ensure high-quality, safe and effective treatment of patients. How to measure compliance and how to represent compliance information in an interpretable and...
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Colin Williams
Those engaging in tax non-compliance have been conventionally explained as rational economic actors partaking when the benefits outweigh the costs, and thus public administrations have sought to enforce compliance using a deterrence approach which increa...
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Meilivia M. G Suak
Pág. 60 - 65
Tax has an important role in the source of state revenue, because the largest income of the State comes from the tax sector. The importance of tax compliance ( tax compliance ) in increasing tax receipts and/or tax ratio has encouraged the conduct of res...
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Robin Marita Aondo
Pág. 114 - 123
This research paper aim was to establish the effectiveness of taxpayer education on tax compliance for SMEs in Kitengela town. There are reasons why KRA never met its revenue targets and the revenue collected has never surpassed the target set aside by t...
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Muhammad Mustapha Bagudo,Kamarul Bahrain Bin Abdul Manaf,Rokiah Bt. Ishak
Pág. 101 - 104
The study examines how proactive monitoring by regulatory authorities and external auditors affect compliance with International Financial Reporting Standard (IFRS) in Nigeria. Data is hand collected from 154 companies that mandatorily adopted IFRS in th...
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Anjeline Kodoati,Jullie J. Sondakh,Ventje Ilat
Pág. 1 - 10
Taxes are the largest revenue source in addition to oil and gas. In the era of Indonesia's tax reform, the tax collection system is set to a self-assessment system, which gives full trust to the taxpayer to calculate, pay, and report all taxes that becom...
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Prianto Budi Saptono, Sabina Hod?ic, Ismail Khozen, Gustofan Mahmud, Intan Pratiwi, Dwi Purwanto, Muhamad Akbar Aditama, Nisa?ul Haq and Siti Khodijah
The effectiveness of the e-tax system in encouraging tax compliance has been largely unexplored. Thus, the current study aims to examine the interrelationship between technological predictors in explaining tax compliance intention among certified tax pro...
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Lola Kurnia Pitaloka, Kardoyo Kardoyo, Rusdarti Rusdarti
Pág. 45 - 51
The objectives of this study are to analyze the effect of understanding tax rules and awareness of taxpayer compliance as well as analyze the influence of understanding tax rules and awareness of taxpayer compliance after it is moderated by tax socializa...
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