R Belahouaoui, EH Attak - Journal of Financial Reporting and …, 2023 - emerald.com
Purpose This study aims to understand the interaction between tax fairness perceptions, equitable tax burden distribution and tax compliance within Morocco's unique socio …
R Belahouaoui, EH Attak - Accounting Research Journal, 2024 - emerald.com
Purpose This paper aims to analyze the impact of tax digitalization, focusing on artificial intelligence (AI), machine learning and blockchain technologies, on enhancing tax …
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 …
TQ Nguyen, TAN Pham, AP Hoang… - Journal of Asian Public …, 2023 - Taylor & Francis
The adoption of the online tax filing and payment system by enterprises offer several benefits such as less transaction costs, efficient public management, avoiding human errors …
M Opačić, V Pantović, D Vidojević… - Lex Localis: Journal of …, 2023 - researchgate.net
The topic of the e-government e-skills of Serbian citizens has been largely unexplored. Thus, the study aims to explore the citizens' current level of e-government e-skills …
Y Mangoting, M Leoni, C Natalia - JDM (Jurnal Dinamika …, 2024 - journal.unnes.ac.id
This study aimed to determine the influence of tax awareness on business performance and to examine the effect of tax knowledge as a mediating variable. The research adopted a …
SE Hikmah, AT Ratnawati, MS SE - 2024 - books.google.com
Pajak di kalangan Usaha Mikro, Kecil, dan Menengah (UMKM) saat ini menjadi perhatian pemerintah, sebagai salah satu kontrubutor penting pendapatan negara. Kepatuhan pajak …
RJ MILAMO, MJ MAGOBE - … Journal of Human Theory and Praxis, 2024 - gnosijournal.com
Employing partial least squares structural equation modeling (PLS-SEM), the study examines the effects of tax system quality factors on corporate taxpayers' usage of the e …
J Mao - 2023 3rd International Conference on Smart …, 2023 - ieeexplore.ieee.org
The role of online declaration in effectively improving the service quality of tax authorities is very important, but there is a mismatch in the search business scope. Web browsing …