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Sherine Marcelline, Mahmuddin Syah Lubis
Pág. 53 - 62
The auditor has a duty to assist or provide information about the objectives required by each shareholder, and other shareholders. The functions and duties of auditors such as tax audits, audits and financial statement analysis, the opinion of a qualifie...
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Eha Nugraha,Veranda Aga Refmasari,Alif Ilham Akbar Fatriansyah
Pág. in press
This idea originated from the speech of the Minister of Finance at the 2nd Annual Conference of Islamic Finance in 2017 on the management of zakat and taxes. This paper critically discusses the regulation of income tax and zakat income in Indonesia and M...
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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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Amanj Mohamed Ahmed,Muhammad Nawzad Ali
This research was carried out to determine the weight of taxation in economic development, the main purpose is to discover the level of impact of taxation on economic development or if it has any impact. Another key objective is to improve the level of u...
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Juan Carlos Bércena-Ruiz, Quan Dong, María Bergoña Garzón
Pág. 173 - 190
This paper analyzes the interaction between two political economy decisions by a government: whether to privatize a public firm and what environmental policy to choose (an environmental tax or an emission standard). We find that when market competition i...
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