Purpose: The purpose of this paper is to examine the mediating effect of adoption of electronic tax system in the relationship between attitude towards electronic tax system and tax compliance using evidence fromsmall ...

Purpose: The purpose of this paper is to examine the mediating effect of adoption of electronic tax system in the relationship between attitude towards electronic tax system and tax compliance using evidence fromsmall ...

Currently the companies are involved in the advancement of information technology, especially the Internet have revolutionized the way businesses operate, e-commerce was born as a direct result of technological progress ...

O presente estudo está inserido no campo da Administração de Sistemas de Informações e objetiva analisar a informatização das empresas de pequeno porte, o Enterprise Resource Planning (ERP), o Software de Gestão Fiscal ...

The purpose of this paper is to analyze the different proposals that have formulated by the OECD and the G-20 with the goal to establish a common fiscal criterion in the digital economy since 1997, at the Finnish Conference, ...

This thesis reviews the Mexico’s experience with electronic tax invoices for its value-added tax regime from the perspectives of tax policy makers and administrators, it also evaluates Mexico’s implementation of this new ...

Instituted in 2005, the electronic invoice (NF-e) is one of the most recent fiscal policies implemented in Brazil. The Replacement of the system of issuance of the tax document on paper among the many expected tax benefits ...

With the advancement of technology and electronic government techniques, measures were adopted to promote the integration of tax authorities, through the standardization and sharing of accounting and tax information, ...

This study aims to investigate whether the adoption of electronic documents, a reality whose obligation is growing in Brazil, is accompanied by a reduction on the compliance costs. The author searched theoretical references ...