|
|
|
|
|
Nikmatul Lailiyah, Lesta Karolina Br Sebayang
Pág. 267 - 280
The application of e-Billing system in facilitating tax payment services for taxpayers is still complained about in its use. This study aims to determine the effectiveness of the e-Billing system in tax payments as well as the use constraints for taxpaye...
ver más
|
|
|
|
|
|
|
|
|
|
|
Gintare Giriuniene,Lukas Giriunas,Gintaras Cernius
Pág. 40 - 45
A model for evaluation of the tax system in the context of entrepreneurship promotion consisting of four stages was formed upon analysis of scientific readings. Analysis of the quantitative variables in evaluation of the tax system in the context of entr...
ver más
|
|
|
|
|
|
|
|
|
|
|
Astrida Miceikiene,Erika Besuspariene
Pág. 261 - 272
|
|
|
|
|
|
|
|
|
|
|
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...
ver más
|
|
|
|
|
|
|
|
|
|
|
Firna Muflihani,Bambang Subroto,Mohamad Khoiru Rusydi
Pág. 184 - 194
This study was conducted to determine the factors that influence the behavior of taxpayer compliance through tax planning, both internal and external factors. This study used analytical method of SEM (Structural Equation Modeling) with sample consisting ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Firna Muflihani,Bambang Subroto,Mohamad Khoiru Rusydi
Pág. 184 - 194
This study was conducted to determine the factors that influence the behavior of taxpayer compliance through tax planning, both internal and external factors. This study used analytical method of SEM (Structural Equation Modeling) with sample consisting ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Md Faridur Rahman, Md. Shamim Talukder, Yang Lanrong, Abul Khayer
Pág. 177 - 189
|
|
|
|
|
|
|
|
|
|
|
Liviana Andreea Niminet,Iulia Andreea Bucur
Having a tremendous importance for the modern state, tax system objectives, regulations and collection is a precise barometer for state?s economic development and for its trajectory, as well as for more subtle aspects such as political efficiency and com...
ver más
|
|
|
|
|
|
|
|
|
|
|
Serif Emre GÖKÇAY
Pág. 113 - 133
Taxation according to the ability to pay is one of the basic constitutional principles of tax law. With the provision in Turkey Constitution paragraph 1 of Article 73 "Everyone, to meet the public expenditure according to his financial power, is obliged ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Marina V. Shtiller,Vera L. Nazarova,Irina V. Selezneva,Oksana Yu. Kogut,Lilia M. Bekenova,Aygul S. Jondelbayeva,Valeri A. Korvyakov
Pág. 1791 - 1797
The article considers issues on reduction of the tax risk in the framework of management accounting. The main characteristics that are inherent in tax risk have been determined; taxpayers? behavior patterns have been distinguished. The authors have exami...
ver más
|
|
|
|
|
|
|
|
|
|
|
Moses Rajendran Antony Rajendran,Alexandru Mircea Nedelea
Pág. 173 - 182
|
|
|
|
|
|
|
|
|
|
|
Raphael W. Jankeeparsad,Thanesha R. Jankeeparsad,Gerhard Nienaber
AbstractThe South African government has benefited to date from information technology in many ways. The importance of understanding and influencing South African citizens? acceptance of E-Government services is critical, given the substantial investment...
ver más
|
|
|
|
|
|
|
|
|
|
|
Marina Svetislav Djordjevic
Pág. 55 - 68
Direct taxes are a very important group of taxes revenues. They refer to the personality of the taxpayer and directly affect its economic strength. They are a stable and plentiful source of public revenues. In order to assess their role in the tax system...
ver más
|
|
|
|
|
|
|
|
|
|
|
Ömer Faruk BATIREL
Pág. 1 - 8
The aim of this paper is to discuss the essentials of growth-friendly taxation i.e. tax structures which promote economic growth and Turkish practice. This paper comprises two parts. In the first part the basis of growth friendly tax policy and guideline...
ver más
|
|
|
|
|
|
|
|
|
|
|
Ilija Gruevski, Stevan Graber
Pág. 136 - 157
|
|
|
|
|
|
|
|
|
|
|
Mihaela Brindusa Tudose,Gabriela Tiplic
The aim of the paper was to examine the behavioural coordinates of tax subjects and the intensity of the interaction between taxpayers and authorities. Research on the behaviour of subjects of the tax system is justified given the tension existing betwee...
ver más
|
|
|
|
|
|
|
|
|
|
|
Milton Segal,Warren Maroun
AbstractThe South African Revenue Service has been exploring the possibility of implementing a form of taxation on gambling winnings since the Minister of Finance?s Budget Speech in 2010. On a superficial level it seems a logical mechanism for broadening...
ver más
|
|
|
|
|
|
|
|
|
|
|
M. P. Snachov,A. V. Verniuk
Pág. 270 - 273
In the article some questions are considered concerning reformation of the taxation system of small businesses, the solution of them can improve the economy ofUkrainethrough the increase of quantity of small enterprises.
|
|
|
|
|
|
|
|
|
|
|
M. P. Snachov,Yu. V. Yanushevska
Pág. 274 - 278
In this article some problems of the taxation system ofUkrainein modern conditions are investigated and, taking into account the experience of foreign countries, the recommendations related to the perfection of taxation mechanism for physical and juridic...
ver más
|
|
|
|
|
|
|
|
|
|
|
A. A. Shulha
Pág. 268 - 271
The article studies the influence of indirect taxes, excises in particular, on the financial and economic activities of enterprises in condition of economic transformation inUkraine.
|
|
|
|
|
|