Cultura tributaria y el cumplimiento del pago del rus de los microempresarios de la Urb. Mirasol II, Jaén–2020

LM Coronel Facundo, L Lozada Chamaya - 2021 - repositorio.ucv.edu.pe
Se decidió proponer como propósito principal: Determinar cómo incide la Cultura tributaria
en el cumplimiento del pago del RUS de los microempresarios de la Urb. Mirasol II, Jaén …

Exploring stakeholder perceptions of tax reform failures and their proposed solutions: a developing country perspective

A Hasan, N Sheikh, MB Farooq - Meditari Accountancy Research, 2024 - emerald.com
Purpose This study aims to examine why tax reforms fail and explores how tax collection can
be improved within a developing country context. Design/methodology/approach Data …

The role of artificial intelligence in enhancing tax compliance and financial regulation

JK Nembe, JO Atadoga, NZ Mhlongo, T Falaiye… - Finance & Accounting …, 2024 - fepbl.com
Artificial Intelligence (AI) has emerged as a transformative force in various domains,
including tax compliance and financial regulation. This review explores the pivotal role of AI …

Tax Reforms and Financial Performance of the Indonesian Directorate General of Taxes between 2017 and 2021: Literature Review

GT Pasaribu, LM Ayu… - Journal of Finance and …, 2022 - stratfordjournal.org
Governments settle their financial obligations and pay for the public expenditures largely
through finances generated from taxes and so the issue of taxation is as old as taxes itself …

Voluntary and enforced tax compliance determinants and impact among agrochemical businesses in Ghana

R Kumi, RK Bannor, H Oppong-Kyeremeh… - Arab Gulf Journal of …, 2023 - emerald.com
Purpose This paper examined tax compliance and its impact on agrochemical traders in
Ghana. Design/methodology/approach Based on the registered agrochemical lists obtained …

Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study

VA Trifan, SG Szentesi, LD Cuc, MF Pantea - SAGE Open, 2023 - journals.sagepub.com
This study explores how different factors affect tax compliance behavior among Romanian
individual taxpayers. By unpacking tax compliance into nine drivers—tax system fairness …

Effect of goods and service tax system on business performance of micro, small and medium enterprises

N Bhalla, RK Sharma, I Kaur - SAGE Open, 2023 - journals.sagepub.com
Tax and economy go hand in hand, and whenever any overhaul in tax structure takes place,
it becomes essential to evaluate its effect on its sector and concerned businesses. The …

Financial Literacy, Perceived Justice in the Tax System and Tax Compliance: A Sub-Saharan African Perspective

PD Anaman, IA Ahmed… - SEISENSE Business …, 2024 - journal.seisense.com
This study explores the relationship between financial literacy, perceived justice in the tax
system, and tax compliance behaviour among individuals in Ghana's informal sector. Using …

Preventing Tax Evasion: The Moral Strength of Taxpayers and The Power of Tax Authorities

R Widuri, Y Mangoting, A Sadjiarto… - Jurnal Akuntansi …, 2023 - jurnalakuntansi.petra.ac.id
This study aims to determine the effect of coercive power and the legitimacy of the tax
authority on the morale of taxpayers to prevent tax evasion. This study conducts a …

What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia

PB Saptono, I Khozen - International Journal of Sociology and Social …, 2023 - emerald.com
Purpose Even as governments worldwide take extraordinary measures and spend
unprecedented amounts of their state budgets to combat COVID-19, tax compliance remains …