Tax culture and tax morale: impact on tax compliance in Ukraine
The purpose of this article is to assess the impact of tax culture and tax morality on the fulfillment of tax obligations in Ukraine and to develop recommendations for further transformation of the national tax culture. Deviant behavior of taxpayers.
Подобные документы
It brings forth the scheme of the business process arising during conclusion of the leasing agreement, describes phased steps of all participants in the leasing. It offers a set of measures to change the legislation in order to develop the leasing market.
статья, добавлен 04.08.2021Features of the development of Kazakhstan's economy in recent years. Monetary policy at the macro level action-oriented activities of the National Bank. Strategic policy directions for the medium term predictability of policies of the National Bank.
дипломная работа, добавлен 03.04.2011Analysis of different factors influencing tax compliance: statism (by distancing oneself from the state, a person maximizes pecuniary benefits through tax evasion) and anthropocentrism (realizing the importance of tax, a person voluntarily pays tax).
статья, добавлен 28.08.2022Researching the value of analysts' recommendations and identifying a market in which analysts have more predictive power. Studying the degree of reaction of stock prices to a specific recommendation. The appearance of abnormal returns on a security.
дипломная работа, добавлен 10.12.2019The analysis of the total revenues dynamics of the European Union budget was made and the trend line was built using of the functions available for the stated purpose. The author analyzed the size of the EU budget as percentage of Gross National Income.
статья, добавлен 29.09.2022Направления поиска новых источников привлечения внебюджетных средств для решения социальных задач. Финансовые инструменты, способные реализовать различные социальные программы, место среди них проектов социального воздействия (social impact bonds – SIB).
статья, добавлен 27.05.2021The role of innovative development of oil engineering enterprises in the economy. The level of profitability of the work and services of the enterprise. Analysis of impact of export costs and total income on the amount of taxes payable by enterprise.
статья, добавлен 20.02.2023The negative impact of taxes on the economic growth of the modern state. Calculation of the indicator of assessing the tax burden in the country. Interdependence between macroeconomic indicators of economic growth, taxation and budget expenditures.
статья, добавлен 28.09.2016The use of barter-like methods in the market. A money's functions: medium of exchange, measure of value, standard of deferred payment, store of value. Supply of the banknotes, coins. Consideration of modern monetary systems. National functions of money.
доклад, добавлен 20.01.2016Regression analysis of panel data, which was performed using GRETL software, was chosen as the main research method for analyzing the impact of determinants on financial performance indicators. Features of using four different dependent variables.
статья, добавлен 23.05.2023The overall tax avoidance perspective suggests that managers who seek opportunities to avoid paying taxes are pursuing financial abuse by creating a lack of transparency in the financial reporting environment. Any companies are involved in tax avoidance.
статья, добавлен 25.11.2021Features of the impact of financial assets and liabilities on the market value of capital. Conceptual and procedural issues related to the use of the fair value measurement attribute in financial statements. The evolution of fair value measurement.
дипломная работа, добавлен 14.12.2019The impact of negative factors related to the war on the work of insurance companies and a justification of the measures that must be taken to maintain the client base and prevention of financial losses. The ways of optimizing the work of insurers.
статья, добавлен 18.12.2023Detection of the key prospects of development of tax system as a tool for improvement of business environment. A systemized manner the factors affecting the development of tax system and to identify those that had impact on business environment.
статья, добавлен 10.10.2018The model of stimulating the crediting of fixed assets of the processing industry of Kazakhstan. The analysis of their impact on lending and key determinants of credit risk. Basic principles and elements of the model, the recommended interest rate.
статья, добавлен 28.09.2016Approaches to the formation of financial instruments that directly affect the development of enterprises. Objective and subjective factors that affect the dynamics and effectiveness of financial instruments. Expediency of using financial forecasting.
статья, добавлен 14.09.2022The relevance of the pension reform in the Republic of Kazakhstan for the improvement of investment efficiency of pension assets. Analysis of the pension market restructuring. Impact of pension funds consolidation in the United Accumulation Pension Fund.
статья, добавлен 28.09.2016Analysis of the introduction of tax legal relations between payers and the use of additional elements of the tax legal mechanism. The peculiarity of the shortcomings of normative legal acts by complicating the administrative procedures of VAT settlement.
статья, добавлен 11.02.2024The purpose of the article is to identify the key features of venture capital, the selection of structural characteristics of venture capital, and the functional features of venture financing for the strategic development of innovative businesses.
статья, добавлен 24.11.2023Impact of the global economic crisis on economic. Analys of the exchange rate regime choice and macroeconomic performances in the Serbia, Croatia, Montenegro, Macedonia, Bulgaria. Advantages and disadvantages of fixed and floating exchange rate regimes.
статья, добавлен 25.09.2016The dynamics of industrial value added in countries of the CU and Ukraine. The policy of R&D stimulation in China. Ensuring the Chinese government's "green" projects at favorable interest rates. Provides tax holidays for companies which export services.
статья, добавлен 19.02.2016Substantiate and research of the modern model of evaluating the effectiveness of investments in franchise projects in Ukraine. Characteristics of features of taking into account the factors of force majeure and the main trends of its development.
статья, добавлен 24.02.2024The essence of the company's tax risks from the point of view of the state and taxpayers, since they pursue opposite goals in the process of distributing the gross domestic product. The types of losses they will receive in the event of tax risks.
статья, добавлен 04.09.2023Necessity of developing a new innovation policy in Ukraine taking into account the experience of developed countries and using the existing scientific and production capacity. The main forms and sources of innovation projects' investments are analyzed.
статья, добавлен 28.09.2016Analysis of a fixed agricultural tax as the basis of the system of agricultural taxation in Ukraine. Characteristics methods of its accrual. Dynamics of the ratio of incomes and the level of tax efficiency of land tax and fixed agricultural tax.
статья, добавлен 04.11.2018