The popularity of the e-commerce facilitates the tax evasion a lot, and the anti-tax evasion work in the e-commerce area becomes urgent. We introduced a union-bank online payment mode, which can solve many problems of existing mode such as main body status, standardization and inter-bank payment. Besides, it provides a platform for some value added services such as anti-tax evasion, anti-money ...

Small and Medium Enterprises (SMEs) has been a backbone for Indonesian economy over the years. This study aims to explore gain an in-depth understanding of SMEs’ perceptions regarding tax imposed by government. The is qualitative investigation in which nine interviews with SMEs were conducted based on Zaltman Metaphor Elicitation Technique (ZMET). findings reveal deep-seated them. There are 24 ...

This study aims to design a model to realize real estate income tax in Tabriz city with due attention to the tax collection process. According to the related literature, the variables of "tax payment," "real estate," "tax evasion," "investment incentive," "rent and real estate speculation," and "advertisement in tax collection" are considered as key variables, affecting the conceptual model of ...

One of the management measures to reduce tax liabilities is non-payment of taxes through tax fraud. Because personality factors may play a role in explaining tax ethics, examining personality traits and aspects of tax fraud can help to better understand the factors that influence tax decisions. The main purpose of this study is to provide a model for detecting tax fraud based on the personality...

In this study, we explore factors that determine citizens’ tax compliance attitude in Kenya, Tanzania, Uganda and South Africa. The analysis is based on attitude and perception data from the new round of Afrobarometer surveys, which contain more tax-specific information than previous rounds. Using binary logit regression, we find some similarities, but also differences in factors that are corre...

Traditional models of capital budgeting including taxes are based on deterministic tax rates and tax bases. In reality, however, there are multiple sources of tax uncertainty. Tax reforms induce frequent changes in both tax rates and tax bases, making future taxation of investments a stochastic process. Fiscal authorities and tax courts create additional tax uncertainty by interpreting current ...