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39.132  Articles
1 of 3.914 pages  |  10  records  |  more records»
The number of transactions carried out online during this pandemic has become an opportunity/potential and challenge for the Government in terms of state revenues, namely from the tax sector, especially income tax (PPh) and Value Added Tax (VAT) revenues.... see more

Objetivo: o presente artigo científico trata dos desafios da tributação da economia digital, com o objetivo de analisar os relatórios e propostas do plano BEPS (que busca tratar da erosão tributária e transferência de lucros), identificando as adversidade... see more

The use of technology in tax administration is part of the efforts of the Directorate General of Taxes to assist taxpayers in the tax reporting and payment process. One of them is by using the e-Filing application. The aim of this study is to examine the ... see more

Abstract - This article republishes (after the Italian Supreme Court judgement n.166/2020 on the Foodora Italia case) the contribution to the exegesis of the case brought by art. 1 para­graph 2 of the d. lgs. n. 81 of 2015 (in the text before the 2019 ref... see more

This study aims to obtain empirical evidence on the influence of the implementation to determine the priority of Taxpayer to be audited policy, access to financial information for tax purposes policy and digital forensics toward tax audit quality and tax ... see more

The development of technology will be followed by the development of crime, one of which is the Grab online application mafia in the form of a fictional restaurant. Humans become objects so it must also be analyzed that the mafia experiences control by te... see more

This study aims to obtain empirical evidence on the influence of the implementation to determine the priority of Taxpayer to be audited policy, access to financial information for tax purposes policy and digital forensics toward tax audit quality and tax ... see more

The authors have studied the features of Estonia economic growth that started from the successful money reform then the taxation reform correspondingly after the World economic crisis with anti-crisis reforms. It was established, that for today the base o... see more

[The permanent establishment for income taxes between territoriality and digital economy] The digital economy also affects the income taxes of the subjects who carry out their business on line. The problem arises in particular for the permanent establishm... see more

1 of 3.914 pages  |  10  records  |  more records»