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Ade Maya Saraswati
Pág. 151 - 161
Abstract: This research aims to analyse the effect of tax and tunnelling incentive to transfer pricing with good corporate governance as a moderating variable. This research focuses on all mining companies listed on the Indonesian Stock Exchange in the p...
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Sari Mustika Widyastuti,(Universitas TamansiswaIndonesia)Inten Meutia,(Universitas SriwijayaIndonesia)Aloysius Bagas Candrakanta,(Universitas SriwijayaIndonesia)
Pág. 13 - 27
This study was conducted to analyze and test and provide empirical evidence of the effect of profitability, leverage, corporate governance, and capital intensity on tax avoidance. The population in this study were compan...
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Belle Fille Murorunkwere, Origene Tuyishimire, Dominique Haughton and Joseph Nzabanita
Detecting tax fraud is a top objective for practically all tax agencies in order to maximize revenues and maintain a high level of compliance. Data mining, machine learning, and other approaches such as traditional random auditing have been used in many ...
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Remerta Basson
AbstractOrientation: This article examines the normal tax treatment of cryptocurrency transactions performed by natural persons in South Africa.Research purpose: The aim of this article was to document the normal tax treatment of cryptocurrency transacti...
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Rafael Páez, Manuel Pérez, Gustavo Ramírez, Juan Montes and Lucas Bouvarel
This paper proposes an architecture for biometric electronic identification document (e-ID) system based on Blockchain for citizens identity verification in transactions corresponding to the notary, registration, tax declaration and payment, basic health...
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Warren Maroun,Asheer Jaywant Ram,Marianne Kok
AbstractBackground: This article examines features of the tax systems of 19 African countries with material mining operations.Objectives: An interpretive approach is used to explore the implications of a country?s commitment to democracy (according to th...
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Madhuchandra Bhaduri
Pág. 100 - 106
November 8th, 2016 was a path breaking day in Indian economy when Govt. of India has demonetized the high value currency notes and replaced with new notes of Rs.500 and Rs.2000. This move Govt. was taken to clean the black money from the market, to inspi...
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Roman Günter Votteler, Alan Colin Brent
The economic situation of mining corporations operating in South Africa has in recent years created considerable challenges in staying globally competitive. One reason for this is the increase in average electricity costs from 7% to 20% of total operatio...
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Jacolien Steyn, Ewert P.J. Kleynhans
Pág. 9 bladsye
Water pollution by mines is a major problem in South Africa. This study examined the contribution that an additional tax on the consumption of water by the mining industry can provide. In the past, the rising demand for water resources was address...
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Nelson Leitão Paes
Pág. 59 - 69
O artigo expõe que, para atender a previsão de exigência de regularidade fiscal do artigo 205 do Código Tributário Nacional, foi criada a Certidão Negativa de Débito (CND). Aponta que a CND é condição necessária para as firmas participarem do sistema de ...
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