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Anatol Melega,Marioara Molociniuc Hritcan,Anamaria Geanina Macovei
Transfer pricing is a real challenge for both tax regulators and multinationals who use this procedure, in most cases to erode the tax base. The purpose of this paper is to analyse the tax practices and regulations of countries applying OECD transfer pri...
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Triadi Agung Sudarto, Dodik Juliardi
Pág. 206 - 216
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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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Colin Williams
Those engaging in tax non-compliance have been conventionally explained as rational economic actors partaking when the benefits outweigh the costs, and thus public administrations have sought to enforce compliance using a deterrence approach which increa...
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Calin Vâlsan, Elena Druica and Rodica Ianole-Calin
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Asif Razzaq,Rabia Nazir,Fareeha Adil
Pág. 256 - 261
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Paula Arzadun,Ronald Mora-Esquivel,Martín Solís
Pág. 71 - 84
The research questions this study addresses are Would the knowledge taxpayers have about tax money use make a difference in their willingness to comply with taxes? Would a sense of non-geographical distance with tax revenue's potential beneficiaries be e...
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Cristina Timofte (Coca),Marian Socoliuc,Veronica Grosu
Pág. 116 - 121
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Yousef Abdel Jawad,Shaker Zabada
Pág. 162 - 167
The study aimed to determine the effect of taxes and fees on the productivity of the industrial sector in Palestinian case, also in the details at the level of economic activity. To achieve the objectives of this study, the descriptive and quantitative m...
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I Nyoman Kusuma Adnyana Mahaputra,Ni Wayan Rustiarini,Ni Putu Nita Anggraini,I Made Sudiartana
Pág. 89 - 104
This study aims to investigate the relationship of national cculture and taxpayer's ethical perception of tax evasion. National culture dimensions include powner dinstance, uncertainty avoidance, individualism/ccollectivism, masculinity/femininity, lOng/...
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