Modern economic conditions in Ukraine are characterized by an excessive level of tax burden on business and the instability legislation, which hinders development entrepreneurial activities entities. Therefore, one main factors growth is creation effective flexible mechanism for optimizing at enterprise level. The purpose article to systematize existing methods management value-added Level, as ...

E-commerce that has undergone an increasing trend in recent years has been regarded as the modern method for transfer of information and economic exchange.   This phenomenon brings about massive changes in most of relations between various economic institutions. Such changes have also occurred in tax systems. Hence, the present research aims to investigate effect of E-commerce on tax structure ...

The value-added tax system in Iran has recently been focused due to its infancy, and consequently many aspects of its auditing quality, and strategies for achieving and improving the quality have not been explained. Also, it is important to asses VAT taxpayers risks in order to formulate an effective plan for selecting taxpayers for tax audit with the aim of increasing efficiency and effectiven...

The government’s goal of increasing revenue through taxation is contrary to the company’s as a taxpayer: reduce tax burden and increase profits while still complying with government regulations. This study aims determine how planning used cost VAT PPh Article 4(2) at PT. BAP 2013–2017 using qualitative research case approach. results show that implementation PPN article 4 (2) transfer land buil...

Governments are coming under increasing pressure to augment their revenues to offset the social costs of globalization and ever-widening trade and capital liberalization. Unarguably, the most sustainable way to procure additional resources is taxation. In this context, one of the main challenges for developing countries is how to bring the informal sector into the tax net. Influential instituti...