Author : Joel Slemrod
Publisher :
Page : 361 pages
File Size : 49,99 MB
Release : 1992
Category : Business & Economics
ISBN : 9780472103386
Experts discuss strategies for curtailing tax evasion
Author : OECD
Publisher : OECD Publishing
Page : 68 pages
File Size : 47,7 MB
Release : 2019-09-11
Category :
ISBN : 9264755020
Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.
Author : Miklos A. Vasarhelyi
Publisher : Berg Publishers
Page : 424 pages
File Size : 50,2 MB
Release : 1988
Category : Accounting
ISBN : 9780854961849
A study of artificial intelligence in accounting and auditing. Topics addressed include: expert systems for audit tasks; REA accounting database evolution; fuzzy logic - treating the uncertainty in expert systems; bankruptcy prediction via a recursive partitioning model; and more.
Author :
Publisher :
Page : 12 pages
File Size : 42,62 MB
Release : 1988
Category : Income tax
ISBN :
Author : David S. Bright
Publisher :
Page : 0 pages
File Size : 39,35 MB
Release : 2023-05-16
Category :
ISBN : 9781998109166
Black & white print. Principles of Management is designed to meet the scope and sequence requirements of the introductory course on management. This is a traditional approach to management using the leading, planning, organizing, and controlling approach. Management is a broad business discipline, and the Principles of Management course covers many management areas such as human resource management and strategic management, as well as behavioral areas such as motivation. No one individual can be an expert in all areas of management, so an additional benefit of this text is that specialists in a variety of areas have authored individual chapters.
Author : Dr. V. K. Singhania/dr. Monica Singhania
Publisher :
Page : 520 pages
File Size : 32,48 MB
Release : 2009-09-01
Category :
ISBN : 9788171946426
The Law Stated In This Book Is As Amended By The Finance (No.2) Act, 2009. Book One Showcases The Law Of Income Tax In A Structured And Concise Manner So As To Provide The Theoretical Background For Understanding The Complex Tax Planning And Business Tax Procedures In Real World Scenarios. Book Two Covers Corporate Tax Planning (Corporate Tax, Setting Up A New Business, Financial Management Decision, Remuneration Planning, Non- Resident And Business Restructuring) Book Three Covers Tax Procedures And Management (Return, Assessment, Appeals, Penalties, Settlement Commission, Search And Seizure, Advance Tax, Tds, E-Tds And Interest). This Part Also Covers Wealth-Tax, Service Tax And Vat. Numerous Multiple Choice Problems Are Included At The End Of Each Chapter So As To Enable Clarity Of Thought And Quick Revision. Each Para (With A Distinct Number) Starts With Analytical Discussion Supported B Well-Thought Out Original Problems. The Book Is Amended Up To September 15, 2009. A Useful And Handy Book, Especially Where The Reader Is * A Student Of Tax Planning And Management * In The Tax Consultancy Profession * An Official In Tax Department * A Taxpayer Who Wants To Learn Different Techniques To Legally Minimize His Current And Future Tax Bills
Author : Donald DePamphilis
Publisher : Academic Press
Page : 784 pages
File Size : 31,17 MB
Release : 2011-08-22
Category : Business & Economics
ISBN : 0123854857
Two strengths distinguish this textbook from others. One is its presentation of subjects in the contexts wherein they occur. The other is its use of current events. Other improvements have shortened and simplified chapters, increased the numbers and types of pedagogical supplements, and expanded the international appeal of examples.
Author : OECD
Publisher : OECD Publishing
Page : 150 pages
File Size : 47,20 MB
Release : 2021-11-24
Category :
ISBN : 9264724788
Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.
Author : S N Maheshwari
Publisher :
Page : pages
File Size : 12,79 MB
Release : 2004-01-01
Category :
ISBN : 9788125916086
Author : Mr.Matthieu Bellon
Publisher : International Monetary Fund
Page : 36 pages
File Size : 42,84 MB
Release : 2019-11-01
Category : Business & Economics
ISBN : 1513513710
This paper examines the impact of e-invoicing on firm tax compliance and performance using administrative tax data and quasi-experimental variation in the rollout of VAT electronic invoicing in Peru. We find that e-invoicing increases reported firm sales, purchases and value-added by over 5 percent in the first year after adoption. The impact is concentrated among smaller firms and sectors with higher rates of non-compliance, suggesting that e-invoicing enhances compliance by lowering compliance costs and strengthening deterrence. The reform’s positive effects on tax collection are hindered by shortcomings in the VAT refund mechanism in Peru, suggesting that digital tools such as e-invoicing should be complemented by other reforms to improve revenue mobilization.
