Search Results - "Tax Administration"

Rechtsrahmen der digitalisierten Betriebsprüfung.

Authors: Drüen, Klaus-Dieter (AUTHOR)

Source: FinanzRundschau. Nov2025, Vol. 107 Issue 21, p1017-1025. 9p.

Subject Terms: *TAX administration & procedure, *DATA analysis, *AUDITING, *ARTIFICIAL intelligence, *GOVERNMENT accountability, DIGITAL technology, JUSTICE administration

Geographic Terms: GERMANY

Aufgabe des ATAD-III-Richtlinienentwurfs – Teil 2 — Ist der „Kampf" gegen die missbräuchliche Nutzung von Briefkastenfirmen zu Recht gescheitert?

Authors: Hübner, Hendrik (AUTHOR)

Source: Die Unternehmensbesteuerung (Ubg). Nov2025, Vol. 18 Issue 11, p642-649. 8p.

Subject Terms: *TAX administration & procedure, *SPECIAL purpose entities (Corporations), *TAXPAYER compliance, *GOVERNMENT regulation, *BUSINESS enterprises, ILLEGALITY, LEGISLATION drafting

Company/Entity: EUROPEAN Union

Assessing the impact of fiscal consolidation uncertainty on South Africa's foreign debt.

Authors: Buthelezi, Eugene Msizi¹ (AUTHOR) msizi1106@gmail.com

Source: Journal of Economic Studies. 2025, Vol. 52 Issue 9, p111-145. 35p.

Subject Terms: *EXTERNAL debts, *TAX administration & procedure, *GOVERNMENT revenue, *LOAN consolidation, *PUBLIC spending, *FISCAL policy

Aufgabe des ATAD-III-Richtlinienentwurfs – Teil 1 — Ist der „Kampf" gegen die missbräuchliche Nutzung von Briefkastenfirmen zu Recht gescheitert?

Authors: Hübner, Hendrik (AUTHOR)

Source: Die Unternehmensbesteuerung (Ubg). Oct2025, Vol. 18 Issue 10, p579-590. 12p.

Subject Terms: *TAX laws, *TAX administration & procedure, *LEGAL compliance, *TAX evasion, *ECONOMIC activity

DINÁMICA ESTACIONAL DE LA RECAUDACIÓN DEL IVA EN MÉXICO: UN ANÁLISIS DE SERIES TEMPORALES (2018-2024).

Alternate Title: SEASONAL DYNAMICS OF VAT COLLECTION IN MEXICO: A TIME SERIES ANALYSIS (2018-2024).
DINÂMICA ESTACIONAL DA RECOLHA DO IVA NO MÉXICO: UMA ANÁLISE DE SÉRIES TEMPORAL (2018-2024).

Authors: Castro Castañeda, Carlos Felipe Gómez Álvarez, Ricardo Maldonado Bernal, Ignacio et al.

Source: International Journal of Professional Business Review (JPBReview). 2025, Vol. 10 Issue 10, p1-20. 20p.

Subject Terms: *TIME series analysis, *TAX administration & procedure, *REVENUE accounting, *PUBLIC finance, *ECONOMIC seasonal variations, *BUSINESS cycles, *CONSUMPTION tax, LATIN American history

Geographic Terms: MEXICO

Exploring the relationship between taxpayers and tax authorities in the digital era: evidence on tax compliance behavior in emerging economies.

Authors: Belahouaoui, Rida Attak, El Houssain

Source: International Journal of Law & Management. 2025, Vol. 67 Issue 6, p632-653. 22p.

Subject Terms: *TAXPAYER compliance, *TAX administration & procedure, *DIGITAL transformation, *EMERGING markets, DIGITAL technology, FACE-to-face communication, CONFIDENCE

Geographic Terms: MOROCCO

La colaboración social electrónica mediante acuerdos con la Administración Tributaria

Authors: Díaz Galindo, Antonio

Contributors: University/Department: Universitat Oberta de Catalunya. Internet Interdisciplinary Institute (IN3)

Thesis Advisors: Delgado García, Ana María, Oliver Cuello, Rafael

Source: TDX (Tesis Doctorals en Xarxa)

Subject Terms: col·laboració social electrònica, colaboración social electrónica, electronic social cooperation, acords de col·laboració, acuerdos de colaboración, collaboration agreements, administració tributària, administración tributaria, tax administration, aplicació dels tributs, aplicación de los tributos, tax enforcement, presentació electrònica de documents tributaris, presentación electrónica de documentos tributarios, electronic filing of tax document, Ciències Socials

File Description: application/pdf

Access URL: http://hdl.handle.net/10803/692386

Education and income tax reciprocity agreements.

Additional Titles: Informational paper / Wisconsin Legislative Fiscal Bureau

Subjects: Postsecondary education Periodicals. Costs Wisconsin, Interstate agreements Periodicals. Wisconsin, Tax administration and procedure Periodicals. Wisconsin, Enseignement postsecondaire Périodiques. Coût Wisconsin, Accords entre États fédérés Périodiques. Wisconsin, Impôt Périodiques. Administration et procédure Wisconsin, Interstate agreements., Tax administration and procedure., Wisconsin.

Index Terms: Periodical, periodicals., Periodicals., Periodicals., Périodiques.

URL: https://www.wistatedocuments.org/digital/collection/p267601coll4/search/searchterm/876301151/field/dmoclcno
http://legis.wisconsin.gov/lfb/publications/Informational-Papers/Documents/2013/84_Education%20and%20Income%20Tax%20Reciprocity%20Agreements.pdf
http://lrbdigital.legis.wisconsin.gov/digital/collection/p16831coll3/search/searchterm/876301151/field/dmoclcno

Earned income tax credit.

Additional Titles: Informational paper / Legislative Fiscal Bureau

Subjects: Earned income tax credit Periodicals. Wisconsin, Tax credits Periodicals. Wisconsin, Income tax Periodicals. Wisconsin, Tax administration and procedure Periodicals. Wisconsin, Crédit d'impôt sur les revenus salariaux Périodiques. Wisconsin, Crédit d'impôt Périodiques. Wisconsin, Impôt sur le revenu Périodiques. Wisconsin, Impôt Périodiques. Administration et procédure Wisconsin, Earned income tax credit., Income tax., Tax administration and procedure., Tax credits., Wisconsin.

Index Terms: Periodical, periodicals., Periodicals., Periodicals., Périodiques.

URL: https://www.wistatedocuments.org/digital/collection/p267601coll4/search/searchterm/876190909/field/dmoclcno
http://lrbdigital.legis.wisconsin.gov/digital/collection/p16831coll3/search/searchterm/876190909/field/dmoclcno

对赌协议中个人所得税征管的实践 检视与完善路径 ——以一起对赌失败申请退税案为例.

Authors: 陈泫希¹

Source: Tax & Economic Research. 2025, Vol. 30 Issue 4, p62-71. 10p.

Subject Terms: *INCOME tax, *TAX administration & procedure, *CASINOS

EL PERPETUO REGRESO AL PASADO: A PROPÓSITO DE LA STS 382/2025 DE 2 DE ABRIL DE 2025, REC. 8998/2022.

Authors: González Martínez, Maria Teresa¹

Source: Revista Técnica Tributaria. jul-sep2025, Vol. 3 Issue 150, p253-261. 9p.

Subject Terms: *TAX laws, *TAX administration & procedure, LEGAL documents, LIMITATION of actions, APPELLATE courts, JUDICIAL opinions

LA CADUCIDAD EN LOS PROCEDIMIENTOS SANCIONADORES TRIBUTARIOS DERIVADOS DE UN PROCEDIMIENTO DE INSPECCIÓN: ANÁLISIS COMPARADO ENTRE ESPAÑA Y COSTA RICA.

Alternate Title: Lapse in tax sanctioning procedures derived from an inspection process: a comparative analysis between Spain and Costa Rica.

Authors: Segura Sánchez, Luis Alejandro^1,2 lalesegura@gmail.com

Source: Revista Técnica Tributaria. jul-sep2025, Vol. 3 Issue 150, p123-166. 44p.

Subject Terms: *TAX administration & procedure, *GOVERNMENT agencies, TAX enforcement, SPANISH history, JUSTICE administration, LEGAL procedure

Geographic Terms: SPAIN, COSTA Rica

LÍMITES A LA COLABORACIÓN PÚBLICOPRIVADA EN LOS PROCEDIMIENTOS TRIBUTARIOS: RTEAC 00/1335/2022, DE 20 DE FEBRERO DE 2025.

Authors: Lezcano Artal, Amparo¹

Source: Revista Técnica Tributaria. jul-sep2025, Vol. 3 Issue 150, p223-231. 9p.

Subject Terms: *TAX administration & procedure, *PUBLIC-private sector cooperation, *ADMINISTRATIVE procedure, *PRIVATE sector, STATE power, LEGAL judgments

Company/Entity: TEAC Corp. , UNITED States. Supreme Court

Immaterielle Wirtschaftsgüter im Steuerbilanzrecht — Ansatz, Bewertung und Reformfragen am Beispiel von Software und KI-Systemen (Teil 1).

Authors: Kopp, Nicolas (AUTHOR)

Source: FinanzRundschau. Jul2025, Vol. 107 Issue 14, p634-641. 8p.

Subject Terms: *TAX administration & procedure, *FINANCIAL statements, *HIGH technology industries, *TAX laws, *SYSTEMS software, *INTANGIBLE property

Der neue Krypto-Erlass: Anmerkungen zum aktualisierten BMF-Schreiben zur ertragsteuerrechtlichen Behandlung bestimmter Kryptowerte, FR 2025, 665.

Authors: Richter, Stefan Acker, Martin

Source: FinanzRundschau. Jul2025, Vol. 107 Issue 14, p625-634. 10p.

Subject Terms: *NON-fungible tokens, *TAX administration & procedure, *INCOME tax, *INDUSTRIAL relations, *CRYPTOCURRENCIES, *TAXATION, *PAYROLL tax

Leaving Money on the Table: Nudging Taxpayers to Claim a Refundable State Income Tax Credit.

Authors: Stavick, John D. Tran, HoaPhu

Source: Public Finance Review. Jul2025, Vol. 53 Issue 4, p415-439. 25p.

Subject Terms: *TAX administration & procedure, *PROPERTY tax relief, *TAX credits, *INCOME tax, *PROPERTY tax

HACIA UNA ADMINISTRACIÓN TRIBUTARIA DIGITAL: DESAFÍOS Y OPORTUNIDADES EN LA IMPLEMENTACIÓN DE LOS REGISTROS ELECTRÓNICOS PARA LA PROPUESTA DE DECLARACIÓN DEL IGV EN EL PERÚ.

Alternate Title: TOWARDS A DIGITAL TAX ADMINISTRATION: CHALLENGES AND OPPORTUNITIES IN THE IMPLEMENTATION OF ELECTRONIC REGISTRIES FOR THE PROPOSED IGV DECLARATION IN PERÚ.

Authors: Peñaranda Iglesias, Alan¹ apenaran@sunat.gob.pe

Source: Crónica Tributaria. 2025, Vol. 196 Issue 3, p115-144. 30p.

Subject Terms: *TAX administration & procedure, *TAXPAYER compliance, *VALUE-added tax, *ELECTRONIC records, LEGAL documents

Geographic Terms: PERU

Studying nonlinear dynamics of tax avoidance and the cost of debt.

Authors: Ladhari, Habiba Lakhal, Faten Ben Slimane, Mhamed

Source: Review of Accounting & Finance. 2025, Vol. 24 Issue 3, p401-426. 26p.

Subject Terms: *CAPITAL costs, *TAX administration & procedure, *INFORMATION asymmetry, *CORPORATE taxes, *MONEYLENDERS

Inteligencia Artificial: El Machine Learning y los Derechos fundamentales en la Fiscalidad Contable.

Alternate Title: Artificial Intelligence: Machine Learning and Human Rights in Accounting Taxation.

Authors: Tirado Gálvez, Reyna Araceli¹ aracely_tirado@uas.edu.mx

Source: VinculaTégica Efan. jul-ago2025, Vol. 11 Issue 4, p28-44. 17p.

Subject Terms: *DATA protection, *TAX administration & procedure, *ARTIFICIAL intelligence, *TAX evasion, MACHINE learning, DIGNITY

Two Birds With One Stone: Digitisation of Tax Administration and the Digital Transformation of Firms.

Authors: Ni, Huiqiang Yang, Zhen Liu, Wenlong

Source: Asian-Pacific Economic Literature. Sep2025, p1. 18p. 4 Illustrations.

Subject Terms: *DIGITAL transformation, *TAX administration & procedure, *RESEARCH & development, *BIG data, *BUSINESS enterprises, *RESOURCE allocation, DIGITIZATION