A conceptual review of the challenges of effective tax collection from the informal sector in Kano, Nigeria by Wambai, Usman Sani Kofar, Derashid, Chek, Ibrahim, Idawati

“…It was discovered that issues such as reliance on cash based transactions, absence of required records and weak tax laws are some of the challenges preventing effective tax collection from the informal sector. …”
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Studi Putusan Mahkamah Agung Tahun 2004-2010 Atas Kasus Sengketa Pajak di Indones by , Inayati Nuraini Dwiputri, S.Si., , Dr. Rimawan Pradiptyo, M.Sc.

“…Motivation taxpayer makes a tax avoidance is to use the time the dispute to delay tax payments. The analysis of tax laws, especially tax dispute shows that the Indonesian tax laws has facilitated taxpayers to make tax avoidance. …”

Tax compliance behavior of taxpayers in Ethiopia: A review paper by Esmael Abdu, Mohammd Adem

“…Tax compliance involves being aware and complying with tax laws and regulations set by the government and tax authorities. …”
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Corporate Criminal Liability in Tax Crime: an Effort to Optimize State Revenue from The Tax Sector by Yoserwan Yoserwan

“…Therefore, it is necessary to amend the current tax laws, so that a corporation can be prosecuted and punished for corporate crime. …”
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Penyelesaian Sengketa Pajak by Hanggoro Pamungkas

“…Indonesia has ‘self assessment’ tax system to fulfill taxpayer obligation in complying Tax Laws and Regulations. In fact tax administration could occasionally make tax audit resulting a different assessmentand therefore taxpayers still have to pay. …”
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FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK PADA USAHA KECIL DAN MENENGAH DI SURABAYA by Edwin Widarto, Shanti Shanti, Budianto Tedjasuksmana

“…The independent varia-bles are consciousness of paying taxes, knowledge and understanding of tax laws, good perception of the effectiveness of the tax system, and the level of confidence in the government and legal system. …”
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The Need for Harmonizing Value Added Tax Legislation in Gulf Cooperation Council by Tif Said Suhail Al Mazroui, Maathir Mohammed Saud Al Alawi, Mohammed Muneerali Thottoli, Duaa Suleiman Amur Al Hoqani, Noor Talal Hamed Al Shukaili

“…There is a need to harmonize VAT legislation in the GCC countries to maximize the effectiveness of tax laws. This study adds value by assessing the present state and the need for harmonizing VAT legislation in the GCC countries. …”
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Individual taxpayers’ perception towards self assessment system: Sabah case by Junainah Jaidi, Norsiah Ahmad, Raman Noordin, Abdul Wahid Mohd Kassim

“…The taxpayers surveyed had a poor understanding of the tax laws. So that, recommendations were made to MIRB in order to increase the taxpayers knowledge and understanding of their obligation and rights as a taxpayer. …”
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Determination of permanent establishment in e-commerce: An exploratory study by Othman, Zaleha, Mohd Hanefah, Mustafa, Bidin, Zainol

“…This is because the existing tax rules were not designed in the era of e-commerce.Tax authorities are also concerned about the tax revenue loss, as there are no specific tax laws relating to permanent establishment in e-commerce. …”
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Investigating the effects of a permanent tax shock on banking interest on Economic Variables in Iran: A deterministic DSGE Approach by Paria Nejadaghaeianvash, Abbas Arabmazar, hojjat izadkhasti, Farhad Dejpasand

“…In Iran's tax laws, exemptions and incentives have been considered in different tax bases. …”
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Obligaciones legales de las asociaciones cooperativas bancos comunales en Venezuela by Coromoto Aguilar González, Herleny

“…Keep the accountancy Books required by tax laws; 3. To file an informative income tax return; 4. …”
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Tax Compliance Costs for SMEs: A Survey of Tax Professionals in Ghana by Ernest Bruce-Twum, Daniel Schutte, Banele Dlamini

“…The study distinguished between the average annual costs for small, medium and larger firms to compute and file returns, deal with tax authorities, implement changes in tax laws, and maintain records for tax purposes on behalf of their clients. …”
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The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia by Mohdali, Raihana, Isa, Khadijah, Yusoff, Salwa Hana

“…The findings from a mixed-modes survey indicate that threat of punishment is insignificant on taxpayers who are willing to comply with tax laws.They tend to avoid taxes when they are threatened with tax audits and penalties.Overall, threat of punishment appears to have not only an insignificant impact on compliant taxpayers but also trigger their intentions to be less compliant.…”
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Evaluating Empowered to Council of Ministers by Article 73/4 of the Constitution in Terms of Legality Principle of Taxation by Adnan GERÇEK, Feride BAKAR

“…The number of regulations regarding empowered of the Council of Ministers in Turkish tax laws is increasing day by day. The Council has been granted the authority to amend at 107 different articles of 25 tax laws in recent legislation. …”
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The self-assessment system and its compliance costs / Muzainah Mansor, Natrah Saad and Idawati Ibrahim by Mansor, Muzainah, Saad, Natrah, Ibrahim, Idawati

“…Meanwhile, 90.00 percent of the tax agents suggested that there was an increase in time spent under the new system for the total hours spent in complying with the new system, learning the new tax laws, preparing tax returns, and discussion with clients. …”
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The self‐assessment system and its compliance costs by Mansor, Muzainah, Saad, Natrah, Ibrahim, Idawati

“…Meanwhile, 90.00 percent of the tax agents suggested that there was an increase in time spent under the new system for the total hours spent in complying with the new system, learning the new tax laws, preparing tax returns, and discussion with clients. …”
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Several complaints of Romanian citizens of Hungarian ethnicity, as they were solved by the Brasov Territorial Office of the People's Advocate by Matei, C., Adam, R.

“…Tax evasion, complex social and economic phenomenon facingcontemporary society, it is hard to quantify, but its direct and indirect effects on economic development are felt, for which the current tax laws more severe penalties are provided and some forms of evasion Tax crimes are defined as crimes. …”
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Means and methods of preventing and combating tax evasion adopted by Romania and Moldova by Manea, A.C.

“…Tax evasion, complex social and economic phenomenon facingcontemporary society, it is hard to quantify, but its direct and indirect effects on economic development are felt, for which the current tax laws more severe penalties are provided and some forms of evasion Tax crimes are defined as crimes. …”
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Specifics of the formation and registration of business income by O. U. Kogut

“…Taxable income is the sum of the yield (loss) for the period determined in accordance with the tax laws. The tax regulations differ from the accounting requirements as a result there are differences in the definition of accounting income and taxable income. emporary or permanent differences may arise when the amendments due to changes in accounting policies or correction of fundamental errors made by adjusting the opening balance of retained earnings.…”
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Order of forming of accounting of the income at the entity and the principles of their classification by О. Когут, Б. Бекзатова

“…Taxable income is the sum of the yield (loss) for the period determined in accordance with the tax laws. The tax regulations differ from the accounting requirements as a result there are differences in the definition of accounting income and taxable income. emporary or permanent differences may arise when the amendments due to changes in accounting policies or correction of fundamental errors made by adjusting the opening balance of retained earnings. …”
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