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Tax arrears and tax litigiousness in Peru, some aspects to be consideredAtrasos tributarios y litigiosidad tributaria en el Perú, algunos aspectos para reflexionar
(Pontificia Universidad Católica del Perú, 2014)
Tax compliance and cooperative tax regulationCompliance fiscal e regulação fiscal cooperativa
(Escola de Direito de São Paulo da Fundação Getulio Vargas, 2019)
Concepção de um método de mensuração dos custos de conformidade tributária: O caso da EMATER/RS-ASCAR
(Universidade do Vale do Rio dos Sinos, 2013-01-16)
This research proposes a method for measuring tax compliance costs for organizations. The study was based on the methodology design research, presented as a tool that generates information through the method of activity-based ...
Concepção de um método de mensuração dos custos de conformidade tributária: O caso da EMATER/RS-ASCAR
(Universidade do Vale do Rio dos Sinos, 2013-01-16)
This research proposes a method for measuring tax compliance costs for organizations. The study was based on the methodology design research, presented as a tool that generates information through the method of activity-based ...
The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance
(Universidad ESAN. ESAN EdicionesPE, 2020-06-01)
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 ...
The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance
(Universidad ESAN. ESAN EdicionesPE, 2020-06-01)
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 ...
How e-filling system can improve taxpayer compliance in raising tax revenues
(Universidad del Zulia, 2019)
An economic model of tax compliance with individual morality and group conformity
(Centro de Investigación y Docencia Ecónomicas, 2004)
Do audits enhance compliance?: an empirical assessment of VAT enforcement
(Centro de Investigación y Docencia Económicas, División de Estudios Jurídicos, 2019)
Using small businesses for individual tax planning: evidence from special tax regimes in Chile
(Springer, 2018)
Many countries have special tax regimes (STRs) for small businesses. Even though
these regimes may reduce compliance costs, they increase the complexity of the tax
system and can be used by high-income individuals to ...