Impact of Propagation Information in the Model of Tax Audit

2016 ◽  
pp. 91-110 ◽  
Author(s):  
Elena Gubar ◽  
Suriya Kumacheva ◽  
Ekaterina Zhitkova ◽  
Olga Porokhnyavaya
Keyword(s):  
Tax Audit

Improving Tax Audit Efficiency

2020 ◽  
Vol 11 (1) ◽  
pp. 115-143
Author(s):  
Kwang-Sook Lee ◽  
Eun-Sun Ki
Keyword(s):  
Audit Efficiency ◽  
Tax Audit

The Effect of Audit Report Lag on Tax-Audit Detection

2019 ◽  
Vol 44 (6) ◽  
pp. 161-189
Author(s):  
Byung Wook Jun ◽  
Eun-Sun Ki
Keyword(s):  
Audit Report ◽  
Tax Audit

Development of the methods of tax audit in agricultural organizations

2019 ◽  
Vol 1 (81) ◽  
pp. 38-43
Author(s):  
Liliya Starovoitova ◽  
◽  
Bela Aytekova ◽  
Margarita Oleinik ◽  
◽  
...  
Keyword(s):  
Tax Audit ◽  
Agricultural Organizations

Moderating role of patriotism on sales tax compliance among Jordanian SMEs

2020 ◽  
Vol 13 (3) ◽  
pp. 389-415 ◽  
Author(s):  
Ahmad Farhan Alshira'h ◽  
Hijattulah Abdul-Jabbar
Keyword(s):  
Tax Compliance ◽  
Arab Countries ◽  
Moderating Effect ◽  
Theory And Practice ◽  
Sales Tax ◽  
Deterrence Theory ◽  
Content Type ◽  
Tax Rate ◽  
Tax Audit ◽  
The Impact

Purpose The purpose of this paper is to investigate the impact of tax audit, tax rate and tax penalty on sales tax compliance and examine the moderating effect of patriotism on the associations between tax audit, tax rate and tax penalty with sales tax compliance among Jordanian manufacturing small- and medium-sized enterprises (SMEs). Design/methodology/approach In this study, 660 questionnaires were distributed by using systematic random sampling to manufacturing SMEs in Jordan, after which a total of 385 useable questionnaires were deemed suitable for analysis. Partial least squares structural equation modelling (PLS-SEM) was used to validate the measurement model and structural model and the predictive relevance of the study’s model. Findings The findings showed that tax audit and tax penalty were positively associated with the level of sales tax compliance, whereas tax rate was insignificantly associated with sales tax compliance. They also demonstrated the moderating significant effect of patriotism on the relationship between tax penalty, tax audit and tax rate with sales tax compliance. Research limitations/implications Tax authorities and policymakers in developing majority societies in developing countries and in other Arab countries, especially in Jordan may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen eligible SMEs to comply to further boost their sales collections. Originality/value This study extends the deterrence theory in the context of sales tax compliance by proposing the moderating effect of patriotism in the deterrence theory on sales tax compliance among SMEs. Moreover, the suitability for the use of PLS-SEM as a statistical tool in investigating the extended deterrence theory with patriotism as a moderating variable as well as its implications for theory and practice was also discussed.

Tax Audit Uncertainty and the Work-Versus-Leisure Decision

2000 ◽  
Vol 28 (6) ◽  
pp. 491-510 ◽  
Author(s):  
Ira Horowitz ◽  
Ann R. Horowitz
Keyword(s):  
Tax Audit

Tax audit

2021 ◽  
Author(s):  
Marina Bogdanova
Keyword(s):  
Higher Education ◽  
Educational Institutions ◽  
Federal State ◽  
Institutions Of Higher Education ◽  
Educational Standards ◽  
Self Study ◽  
Tax Audit ◽  
State Educational

The textbook is prepared in accordance with the curriculum for the discipline "Tax Audit". It reveals the basics of tax audit in accordance with the methodology of the audit of calculations with the budget for taxes and fees, contains recommended methods of auditing basic taxes, practical tasks, a list of recommended literature for self-study of the discipline and topics for abstracts. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students of educational institutions of higher education, studying in the areas of training 38.04.01 and 38.03.01 "Economics".

scholarly journals PENGARUH DISKRIMINASI DAN PEMERIKSAAN PAJAK TERHADAP PERSEPSI WAJIB PAJAK ORANG PRIBADI MENGENAI PENGGELAPAN PAJAK DI KOTA BITUNG (Studi Kasus Pada WPOP yang ditemui di KPP Pratama Bitung)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Prielly Natasya Kartini Widjaja ◽  
Linda Lambey ◽  
Stanley Kho Walandouw
Keyword(s):  
Tax Evasion ◽  
Sampling Method ◽  
Regression Method ◽  
Linear Regression Method ◽  
Multiple Linear Regression Method ◽  
Tax Laws ◽  
Tax Audit ◽  
Convenience Sampling ◽  
Spss Software ◽  
Tax Payers

Tax is the highest revenue of the country that. Therefore, government continues to increase the source of revenue derived from taxes. However, in reality there are many taxpayers who do not obey tax laws by evading their taxes. Tax Evasion is a taxpayer's act who always tries to minimize the tax payable by violating the provisions of tax laws. The purpose of this research is to find out the effect of tax discrimination and tax audit of tax evasion. Data were collected by questionnaires. Questionnaires were filled up by 100 tax payers in KPP Pratama Bitung. Technique sampling is non probability sampling with convenience sampling or accidental sampling method. This research used multiple linear regression method and SPSS software version 21.0 was utilized. The result shows tax discrimination has no effect on tax evasion and tax audit influence on tax evasion.Keywords: discrimination, tax audit, tax evasion.

scholarly journals RISK-ORIENTED TAX AUDIT

2018 ◽  
pp. 72-77
Author(s):  
Elvira I. Bakhtigozina
Keyword(s):  
Tax Audit
Sign in / Sign up

Export Citation Format

Share Document