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O IPTU e suas características constitucionais e infraconstitucionais frente ao princípio da progressividade
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2015-12-18)
The Brazil today is considered one of the countries that contain the highest tax burden in the world, however, continues to occupy the last positions in the ranking that measures the quality of services offered to the ...
The Influence of Sales Tax Transparency and Political Trust on Brazilian Consumer Behaviour
(Univ Brasilia, Bus Adm Dept, 2020-01-01)
Objective: this study aimed to observe whether consumer behaviour is affected by sales tax transparency and political trust, considering the Theory of Planned Behavior model as the conceptual framework. Method: the research ...
Peru: Determination of the potential collection gap for city taxes, 2014-2021Perú: Determinación de la brecha de recaudación potencial de los impuestos y arbitrios municipales, 2014-2021
(Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables, 2021)
Tax burden and business management in VenezuelaPresión tributaria y gestión empresarial en Venezuela
(Universidad Centroccidental Lisandro Alvarado, 2016)
Family involvement and proactive tax management behaviour in private family SMEs
Purpose: This paper investigates whether board composition, a family chief executive officer (CEO) and the firm's managerial capabilities affect proactive tax management in family small and medium-sized enterprises (SMEs). ...
CONTROL INTERNO Y OBLIGACIONES TRIBUTARIAS EN LA EMPRESA AGURTO & MORVELI E HIJOS S.A.C, 2017
(UNIVERSIDAD PRIVADA TELESUP, 2018)
The general objective of the investigation is to determine the relationship of
internal control and tax obligations in the company AgurtoMorveli e Hijos SAC,
2017. The hypotheses with which it was operationalized are as ...
TAX CULTURE AND MUNICIPAL MANAGEMENTLA CULTURA TRIBUTARIA Y LA GESTIÓN MUNICIPAL
(Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables, 2017)
Performance measures in tax administration: Chile as a case study
(Wiley, 2005)
The article proposes a set of tax administration performance measures and contrasts them with measures actually used by the
Chilean tax administration agency. The goals assumed for the tax administration agency (TA) are ...