The correlation between double taxation conventions, tax compliance, and tax evasion. Empirical evidence from OECD countries

FC Dumiter - Technological and Economic Development of …, 2023 - aviation.vgtu.lt
The topics approached in this paper are of interest due to the divergent opinions that
emerged in the media academics and practitioners concerning how the double taxation …

Pengaruh Literasi Keuangan Dan Pemanfaatan Financial Technology Terhadap Kepatuhan Pajak Pebisnis Online Yang Dimoderasi Digitalisasi Perpajakan

CAM Risti, RJ Putra - Owner: Riset Dan Jurnal Akuntansi, 2022 - polgan.ac.id
Online businesses have the same activities as conventional businesses, namely managing
businesses with the aim of making profits, so online businesses are required to pay taxes as …

Analysis of the Tax Compliance in the EU: VECM and SEM

MR Surugiu, CR Mazilescu, C Surugiu - mathematics, 2021 - mdpi.com
Tax compliance is an important indicator for the proper functioning of the tax authority,
influencing the budget revenue level. In this study, a Vector Error Correction Model (VECM) …

[PDF][PDF] A Package for SMEs. A Second Step Towards a Definitive VAT System in Order to Strengthen the Tax Compliance of the Taxpayer

G Rodica, MTS Paula, B Petre, DF Cornel… - Studies in Business and …, 2020 - sciendo.com
In this study we reveal the measures taken by the Council of the European Union in the field
of VAT to support SMEs and the reasons that led the Council of the European Union to take …

Financial Sustainability of Public Pension System

SA Jimon, FC Dumiter, N Baltes - Financial Sustainability of Pension …, 2021 - Springer
The object of this chapter is the presentation of the budgetary system of public pension
schemes in CEE countries, in terms of salary incomes taxation, in order to obtain the …

Pengaruh Literasi Keuangan Terhadap Kepatuhan Pajak Pebisnis Online

E Apriliani, BF Sukma, KPR Ndraha… - JERUMI: Journal of …, 2023 - rayyanjurnal.com
Era baru ekonomi digital saat ini menciptakan lanskap bisnis yang dinamis dengan adopsi
teknologi yang pesat. Fenomena ini mengakibatkan transformasi signifikan dalam model …

[PDF][PDF] THE EVALUATION OF TAXPAYERS'BEHAVIOR: LITERATURE ANALYSIS

A Jakubauskaite - Economic and Social Development: Book of …, 2021 - researchgate.net
The purpose of this study was to select relevant scientific articles on Taxpayers' behavior
topic from the Clarivate Web of Science Core Collection database. The selection was based …

Operations with Excise Goods, Sanctions Vs. Misdemeanors

M Boiţă, FC Dumiter, E Ajtay, IM Milutin - Journal of Legal Studies, 2022 - ceeol.com
The present work analyzes the trade with excise goods and is addressed to traders of excise
goods, entrepreneurs, as well as practitioners in the financial and accounting field, who, in …

[PDF][PDF] Analysis of the Tax Compliance in the EU: VECM and SEM. Mathematics 2021, 9, 2170

MR Surugiu, CR Mazilescu, C Surugiu - 2021 - pdfs.semanticscholar.org
Tax compliance is an important indicator for the proper functioning of the tax authority,
influencing the budget revenue level. In this study, a Vector Error Correction Model (VECM) …