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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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Jodi L. Gissel
While regulators criticize auditors for lacking appropriate professional skepticism (SEC, 2010, 2013; PCAOB, 2012), auditing standards lack a clear, consistent definition (Nelson, 2009; Hurtt, Brown-Liburd, Earley, & Krishnamoorthy, 2013), leaving applic...
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Muritala Awodun, PhD,Faizu Edu, PhD
Pág. 165 - 172
The purpose of this study is to establish the role of continuous training in maximizing efficiency in tax administration using the case of a State Internal Revenue Service (SIRS) in the North Central Region of Nigeria. The study examined the strategies a...
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Siphamandla Makhaya,Lizanne Barnard
AbstractSports clubs often trade players with each other through the player transfer system. Using the doctrinal research methodology, which involves an extended review of literature, the study aims at providing an interpretative analysis of the income t...
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Dewi Prastiwi,Diana Amalia Puspitasari
Pág. 161 - 168
Hostage or Gjzeling is one of the tax collection efforts to tax payers in certain places within a maximum period of 6 months from the tax insurer placed in the hostage-taking and this can be extended for about 6 months. Many of the constraints face...
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Klaus Solberg Søilen
This article is a literature review where the aim is to define a status quaestionisfor the field of economic and industrial espionage. History shows how those who engage in theseactivities often are the scientifically and industrially weaker party, the p...
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Joel Barker, Chadrick Frederick
The Earned Income Tax Credit is a refundable credit designed to assist working families with children; especially those who are considered to be living at or close to the poverty level. Over the last decade billions of dollars have been lost due to the i...
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Ljilja Antic,Tatjana Jovanovic,Jana Guduric
Pág. 27 - 39
The issue of transfer pricing in multinational companies assumes strategic importance in modern business conditions. Evaluation of performance and goal congruence of all supsidiaries and multinational companies as a whole are determined by the applied ru...
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Milton Segal,Warren Maroun
AbstractThe South African Revenue Service has been exploring the possibility of implementing a form of taxation on gambling winnings since the Minister of Finance?s Budget Speech in 2010. On a superficial level it seems a logical mechanism for broadening...
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Leonard C. Willemse
AbstractAccording to National Treasury?s Explanatory Memorandum on the Revenue Laws Amendment Bill, 2008, small businesses in South Africa are instrumental in the growth of the South African economy as they are a source of job creation and a counter to p...
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