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Ângela Pereira, Cláudia Pereira, Luís Gomes and Armindo Lima
While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely to avoid paying tax. Therefore, we aim to examine whether taxes still affect earning persistence in an era of preva...
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Eirini Stavropoulou, Konstantinos Spinthiropoulos, Alexandros Garefalakis, Konstantina Ragazou and Fragkiskos Gonidakis
The technological developments in the social economy have significant implications for social banks and are optimistically changing the way social retail banks conduct their business. Social banks can invest in social services for small- and medium-sized...
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Gabriela Ulas
Pág. 45 - 60
Ante la insolvencia de las pymes, los sistemas jurídicos no han encontrado soluciones adecuadas. Los procesos concursales habituales resultan instrumentos costosos, lentos y poco aptos para los pequeños y medianos deudores que se encuentran en cesación d...
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Daniel Susuawu,Kenneth Ofori-Boateng,John Kwaku Amoh
Pág. 50 - 56
While many factors influence tax compliance behaviour, this study aims to examine the effect of the quality of tax services on the compliance behaviour of small and medium-sized enterprises. The study used the survey to test those theories with the aid o...
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Maria R.U.D. Tambunan,Haula Rosdiana,Edi Slamet Irianto
Pág. 187 - 192
This article examines the challenges on taxing digital economic performed by Indonesian government through online marketplaces engaged as the withholder of the merchants selling their products through their platform on gross basis. Online marketplace, se...
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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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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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Enkhtuya Dandar, Battuvshin Gurbazar
Pág. 40 - 46
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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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Sérgio Henrique Arruda Cavalcante Forte,Michelle do Carmo Sobreira,Oderlene Vieira de Oliveira
Pág. 93 - 109
According to Sebrae (2013), Brazil?s Micro and Small Enterprises (MSE) survival rate has been improving, with survival of 75.6% in the first two years of life. Many of the survivors, faces difficulties in the market, sometimes, opt for the use of illegal...
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