Corruption in Tax Administration: Interviews with Experts
NP Antonakas, AE Giokas… - Procedia-Social and …, 2013 - Elsevier
… In this study we have taken interviews from a target – group of people who have a deep …
tax administration. The target group interviewed consisted of: ∞ Executives of Control, Tax and …
tax administration. The target group interviewed consisted of: ∞ Executives of Control, Tax and …
The emergence of the tax official into a T-shaped knowledge expert
P Tuck - Critical Perspectives on Accounting, 2010 - Elsevier
… This paper uses the specific case of professional tax officials in the UK tax administration to
… From a Foucauldian perspective, this section considers the evidence from the interviews and …
… From a Foucauldian perspective, this section considers the evidence from the interviews and …
Defining and managing corporate tax risk: perceptions of tax risk experts
AI Brühne, D Schanz - Contemporary Accounting Research, 2022 - Wiley Online Library
… practice—little is yet known about how firms define and manage tax-related risks. We perform
our analysis based on 33 expert interviews, which we conducted with 42 tax risk experts. …
our analysis based on 33 expert interviews, which we conducted with 42 tax risk experts. …
Presenting and evaluating the tax compliance model of legal entities based on the views of tax experts using the underlying theory in the Iranian tax system
S Karimi, MH Khan Mohammadi, M Jafari - Journal of Management …, 2021 - jmaak.ir
… For this purpose, 25 tax experts were interviewed (Deputy Minister of Taxation, Heads of …
the tax administration by using software tools and identifying the factors affecting corporate tax …
the tax administration by using software tools and identifying the factors affecting corporate tax …
The market for corporate tax knowledge
J Hasseldine, K Holland, P van der Rijt - Critical Perspectives on …, 2011 - Elsevier
… In the interview guides that were used in the present study, a … on tax administration as
well as the changing corporate tax … tax expertise, tax bulletins for people with a moderate tax …
well as the changing corporate tax … tax expertise, tax bulletins for people with a moderate tax …
[PDF][PDF] Identify and prioritize effective factors for reducing tax evasion from tax affairs organization experts' opinions using an analytical hierarchy process by drawing a …
S Aghaei, BB Dehkordi… - Int. J. Nonlinear Anal …, 2024 - journals.semnan.ac.ir
… and prioritize the effective factors in reducing tax evasion in the Tax Administration, first,
experts were interviewed about the effective factors in reducing tax evasion in the form of an …
experts were interviewed about the effective factors in reducing tax evasion in the form of an …
Shady car dealings and taxing work practices: An ethnography of a tax audit process
K Boll - Accounting, Organizations and Society, 2014 - Elsevier
… process whereby the tax administration succeeds in making … that the field of taxation is a
specialised area of expertise with a … audit process: based on interviews with tax inspectors, they …
specialised area of expertise with a … audit process: based on interviews with tax inspectors, they …
17 Corruption in tax administration: lessons from institutional reforms in Uganda
OH Fjeldstad - International handbook on the economics of …, 2005 - elgaronline.com
… communities; personal interviews and discussions with present and past tax officers and …
board did not possess the required technical expertise on taxation matters. Thus, when the …
board did not possess the required technical expertise on taxation matters. Thus, when the …
Powering ideas through expertise: professionals in global tax battles
L Seabrooke, D Wigan - Ideas, Political Power, and Public …, 2018 - api.taylorfrancis.com
… These positions were identified in multiple interviews with tax activist and corporate tax
planners conducted in New York, Copenhagen, Barbados, Madrid, Brussels and London …
planners conducted in New York, Copenhagen, Barbados, Madrid, Brussels and London …
Constituencies and Control in Statutory Drafting: Interviews with Government Tax Counsels
SY Oei, LZ Osofsky - Iowa L. Rev., 2018 - HeinOnline
… interviews revealed that tax legislation drafting decisions are both targeted to and controlled
by experts… effects of taxes and tax administration; investigating methods of tax simplification; …
by experts… effects of taxes and tax administration; investigating methods of tax simplification; …
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