The Distribution of Tax Collectability, Quality of Tax Services Efforts to Tax Coverage Ratio

RUM Muh, A Muryani, K Ansyarif, A Murtiadi - 유통과학연구, 2023 - dbpia.co.kr
Purpose: To know the existence of tax services, it is seen as a redistribution of income to
ensure the implementation of national development and social welfare carried out by the …

Tax evasion, psychological egoism, and revenue collection performance: Evidence from Amhara region, Ethiopia

R Mu, NM Fentaw, L Zhang - Frontiers in Psychology, 2023 - frontiersin.org
Tax evasion is the illegal withholding or underpayment of taxes, typically accomplished by
intentionally providing false or no evidence to tax authorities. Tax evasion has had a severe …

The influence of tax transparency on sales tax evasion among Jordanian SMEs: The moderating role of moral obligation

NM Al-Rahamneh, MK Al Zobi… - Cogent Business & …, 2023 - Taylor & Francis
Globally, taxes is a crucial source of income for various governments. However, in spite of
the numerous importance of taxes for the socioeconomic growth of developed and …

Auditoría tributaria preventiva como mecanismo para reducir contingencias tributarias en la empresa transportes virgen de chapi, en el periodo 2019

G Caro, C D'Adelli - 2021 - repositorio.ucv.edu.pe
El presente trabajo de investigación tiene como objetivo principal Determinar como la
Auditoría tributaria preventiva reduce las contingencias tributarias en la empresa …

Like adding oil to the fire or pouring water on it? The effect of the digital economy on corporate tax avoidance: Evidence from China

H Chen, C Xu, W Zhan, G Lin, F Schneider - Technological Forecasting and …, 2025 - Elsevier
With the rapid advancement and extensive application of digital technology, digitalization
has become a prominent trend. The growth of digital economy has profoundly influenced …

Tax audit on tax revenue of SMEs in Nigeria

H Inegbedion, CS Okoye-uzu - Humanities and Social Sciences …, 2024 - nature.com
Government expenditure is crucial to the macroeconomic income determination model and
taxes constitute a major source of revenue for the government. However, low tax compliance …

Riset Eksperimen: Whistleblowing System dan Literasi Tax Audit Terhadap Tindakan Tax Evasion

MDT Supangat, RNN Apandi - Jurnal Pendidikan Akuntansi & …, 2022 - ejournal.upi.edu
This research examines specifically about tax evasion action based on tax audit literacy as
an internal factor of tax payers and the whistleblowing system's condition as a control factor …

Empirical investigation of the nexus between tax audit and taxpayers' compliance in South West, Nigeria

IS Akinadewo, TM Yinka-Obasa… - Journal of Namibian …, 2023 - namibian-studies.com
This study investigated the nexus between tax audit and taxpayers' compliance in South
West, Nigeria. The study adopted a descriptive survey design with the aid of a structured …

Exploring the involvement of tax audit experts in the early stages of tax audits: Empirical evidence from South African Revenue Service (SARS)

D Mhlanga, KF Masehela - … Journal of Research in Business and Social …, 2023 - ssbfnet.com
Tax compliance and evasion pose significant challenges to tax authorities in South Africa
and other countries. In recent times, corporate governance issues have increasingly …

[PDF][PDF] THE EFFECT OF INTERNAL FACTORS ON TAX AUDIT EFFECTIVENESS IN THE ROYAL MALAYSIAN CUSTOMS DEPARTMENT (RMCD)

NBMD YUSOF - 2023 - core.ac.uk
Industrial Revolution 4.0 saw changes in the world economy forcing most of the tax
authorities to change tax administration towards digitalization. Manual tax audits and …