The traditional “enforcement” paradigm of tax administration views taxpayers as potential criminals, and emphasizes the repression of illegal behavior through frequent audits and stiff penalties. However, an important trend in tax administration policies in recent years is the recognition that this paradigm is incomplete. Instead, a revised “service” paradigm recognizes the role of enforcement,...

budget plays an important role in public sector management and administration .one of its components is revenues forecasting and without the necessary accuracy in predicting revenues, government deficit will occur and people are incapable of facing with losses of reducing of important and essential services like education and health care. in this study, the rational expectations hypothesis is a...

This study aims to analyze the effect of understanding tax regulations, administration, and taxpayer morale on planning MSME actors in Cikarang area. used a quantitative method using Likert measuring device data were primary obtained from questionnaires filled out by 100 MSME’s respondent The analysis technique this was multiple regression SPSS version 26 application. results indicate that: Und...

Decisions in today’s competitive and turbulent environments without access to information can confuse managers. The information system, which is planning, design and deployment as efficient and effective way, can help to improve the organization and create competitive advantages. One of the success factors and effectiveness of information systems in organizations is the organizational factors. ...

BACKGROUND This study aimed to reveal the serological prevalence of Neospora caninum in large dairy farms in Isfahan Province, central Iran. METHODS Serum samples were collected from 1500 cattle living in four large dairy farms in Isfahan Province, Iran during 2014-2015 and examined for anti N. caninum IgG antibodies. Overall, 113 serum samples were also collected from the dogs living in thes...