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Ifeanyi Francis Osegbue, Austin Nweze, Meshack Ifurueze, Chizoba Mary Nwoye
Pág. 45 - 69
This study examines how tax sheltering and its interactions with cash effective tax rate, long-term effective tax rate, tax savings, book tax gap, temporary difference of tax shelter and permanent difference of tax shelter impacted the modified Jones ear...
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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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Faustine Juma Masunga,Harun J. Mapesa,Mwakibete Andwilile Nyalle
Pág. 145 - 158
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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...
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Svetlana A. Sukneva,Inga V. Nikulkina
Pág. 144 - 153
The paper deals with the economic and demographic development of the Arctic regions of Russia. It shows the features of demographic dynamics consisting in a sharp reduction of the population, a significant contribution that migration plays in the formati...
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Peter Eichhorn, Anke Rahmel, Joachim Merk, Martin Knoke, Andreas BareiÃ?, Emanuele Fortunato
Pág. 7 - 11
Abstractâ??In annual accounts and management reports, financial figures are used predominantly both in commercial and nonprofit companies in order to give a true and fair view of a company's assets, profits and financial position. As a result, the financ...
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Hafizah Zainal,Azizi Abu Bakar,Ram Al Jaffri Saad
Pág. 72 - 76
Zakat is one of the five basic pillars in Islam and it is obligatory to all Muslims. Zakat is a system that can alleviate poverty in order to decrease the gap among rich and poor. If zakat can be managed effectively, the collection of zakat can be maximi...
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Enisa Zanacic, John Stavrinides, Dena W. McMartin
Pág. 397 - 407
Potable water treatment in small communities is challenging due to a complexity of factors starting with generally poor raw water sources, a smaller tax and consumption base that limit capital and operating funds, and culminating in what is typically a l...
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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...
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Elena Evgenievna Smirnova
Pág. 833 - 842
This article examines the problems of the defining investment activity of natural persons in the Russian Federation and in the world community and provides offers on its stimulation. In modern Russia, much attention is paid to the taxation policy in the ...
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