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Álvaro Hernández Sánchez, Beatriz María Sastre-Hernández, Javier Jorge-Vazquez and Sergio Luis Náñez Alonso
This article highlights the complexity of taxation surrounding cryptocurrency transactions due to the lack of uniform regulation, creating uncertainty for both taxpayers and tax authorities. After determining the tax obligations of individuals in taxatio...
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John Kwaku Amoh
Pág. 12 - 21
This paper estimates taxable capacity, tax effort and tax burden with a view to examining the tax fairness perceptions and tax system efficiency. The study employed ordinary least squares (OLS) regression and vector autoregressive (VAR) model for histori...
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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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A. V. Bobrova
Pág. 260 - 267
The subject of the research is the relationship and also processes and mechanisms of interaction of subjects of tax relations concerning payment of taxes, distribution of powers during tax audits and investigative measures in the case of signs of committ...
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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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Edyta Malecka-Ziembinska, Lukasz Ziebakowski
Pág. 25 - 32
The inspiration to take up the issue of the poll tax resulted from the desire to verify the claims made by the supporters of the introduction of this tax in Poland in relation to its amount. For this purpose, the simulation of the quota rate of this tax,...
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Pitresh Kaushik, Mohsen Brahmi, Shubham Kakran and Pooja Kansra
Taxation serves as a vital lifeline for government revenue, directly contributing to national development and the welfare of its citizens. Ensuring the efficiency and effectiveness of the tax collection process is essential for maintaining a sustainable ...
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Lidija Hauptman, Berislav ?muk and Ivana Pavic
Complex tax systems can result in tax evasion, which further impacts the revenues necessary to achieve sustainable development goals. Enhancing taxpayer education, tax knowledge, and tax fairness perception is essential for boosting revenues to support s...
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Seth Nana Kwame Appiah-Kubi, Karel Malec, Joseph Phiri, Mansoor Maitah, Zdenka Gebeltová, Lubo? Smutka, Vojtech Blazek, Kamil Maitah and Jitka Sirohi
African countries have faced competition and several challenges to attract foreign direct investment given the role that FDIs play in the development process. Several efforts made have been futile because of numerous factors that play against the busines...
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Anna Bánociová and Slavomíra Tahlová
The purpose of this article is to research how companies optimize income tax with the ambition to maintain the achieved sales and profits at the highest possible level. Its purpose is to find out whether companies in Slovakia compensate for higher tax li...
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João Ricardo Catarino, Ricardo Moraes e Soares
Pág. 145 - 160
The common VAT system adopted by EU member states comprises a set of various rates, which differentiate the goods and services subject to this tax. However, from a technical and management point of view, it would be preferable to adopt a single tax rate ...
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Christina Tri Setyorini,Dewi Susilowati
Pág. 1 - 12
The purpose of this study was to determine the effect of understanding on tax accounting, tax justice toward tax compliance on SMEs tax. The research method applied in this study is quantitative deductive method. The population taken were SMEs registered...
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Ibrahim DEMIR, Turgay BERKSOY
Pág. 103 - 124
This study analyzes the effects of general elections on tax revenues and tax burden in Turkey. Approaches that have ignored the political decision mechanism, behaviors of political actors, and institutional structure have been insufficient in explaining ...
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Edyta Malecka-Ziembinska, Lukasz Ziebakowski
Pág. 25 - 32
The inspiration to take up the issue of the poll tax resulted from the desire to verify the claims made by the supporters of the introduction of this tax in Poland in relation to its amount. For this purpose, the simulation of the quota rate of this tax,...
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Kautzar Riza Salman,Mochammad Farid
Pág. 59 - 76
This research provides an empirical evidence of the influence of tax payers environment towardtheir compliance. In this research, the tax payers environment covers tax regulation, tax policy, tax administration, and tax services. It is a survey research ...
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Sena Kimm Gnangnon
The present analysis has examined the effect of the shadow economy on tax reform in developing countries. The first type of tax reform is the ?structural tax reform? (STR) characterized by large episodes of tax revenue mobilization, identified by Akitoby...
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Muhammad Rifky Santoso
Pág. 1 - 12
The tax authority performs tax audits to increase revenue and ensure that taxpayers carry out their tax obligations properly. During the tax audit, there could be a dispute between the taxpayers and the tax authority in interpreting the tax treaty. This ...
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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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Jackie Arendse,Lilla Stack
AbstractIn recent years, there has been an increasing focus on new sources of taxation, including wealth tax. In South Africa, two phenomena have driven the focus on wealth tax. Firstly, the need for additional tax revenue to fund an ongoing and growing ...
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Mphagahlele O. Ndlovu,Daniel P. Schutte
AbstractOrientation: Tax practitioners (such as accountants and bookkeepers) are important enablers of tax compliance. Taxpayers, particularly small businesses, look to tax practitioners for expert advice because of increasingly complex tax legislation.R...
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