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The Impact of Pillar Two on In-Scope Taxpayers and Their Responses: 《Belt and Road Initiative Tax Journal》2024年第2期73-80,共8页Christian Kaeser; The OECD's Pillar Two initiative aims to establish a global minimumtax rate of 15% to prevent a"race to the bottom" in corporate taxation. The GIoBERules, which include the Income Inclusion Rule (IR) and the Undertaxe...; 关键词：GloBE Rules Pillar Two Level playing field Complexity

Empowering Taxpayers Through Technology-Driven Services and Education: 《Belt and Road Initiative Tax Journal》2024年第1期5-8,共4页Ferenc Vágujhelyi; What tasks do technological changes taking place in the world impose on tax administrations,and at the same time,what opportunities do they create in enforcing the principle of public responsibility?How can innovation...; 关键词：Tax administration Tax compliance Transaction-based data service EUDIW Blockchain technology Public burden

Transparency of Tax Law and Tax Administration: 《Belt and Road Initiative Tax Journal》2024年第1期26-30,共5页无; Transparency of tax law and tax administration is vital to the fair,effective and efficient operation of a tax system.To achieve and improve transparency,various means and channels are available.This article sets out ...; 关键词：Transparency of tax law and tax administration Channels for dissemination of tax information Communication with taxpayers Stakeholder consultation and engagement

Enhance Interaction Between Taxpayers and Tax Administrations to Serve Modern Tax Governance: 《Belt and Road Initiative Tax Journal》2023年第1期47-50,共4页Wang Daoshu; The State Taxation Administration of China(STA)has strengthened interaction between taxpayers and tax administrations by collecting and classifying taxpayers’needs,responding to common and individual demands in all a...; 关键词：Tax service Tax governance Taxpayer needs INTERACTION Creative response

An Uneven Impact of Emerging Technologies on Taxpayers With Various Income Levels Audited by the IRS: Empirical Evidence From an AI Technology Application and Regression Models: 《Journal of Modern Accounting and Auditing》2023年第4期83-92,共10页Gordon Leeroy; Wesley Leeroy (International Baccalaureate Program, Richard Montgomery HS, Maryland, USA) for his research assistance in preparing data and coding Gradient Decent algorithm。; This study aims to investigate the influence of emerging technology adoption on tax compliance, encompassing both the Internal Revenue Service’s (IRS) compliance audits and taxpayers’ compliance performance (collect...; 关键词：IRS Audit taxpayer compliance emerging technology artificial intelligence tax software income levels

A self-employed taxpayer experimental study on trust,power,and tax compliance in eleven countries: 《Financial Innovation》2022年第1期2588-2610,共23页Larissa M.Batrancea Anca Nichita Ruggero De Agostini Fabricio Batista Narcizo Denis Forte Samuel de Paiva Neves Mamede Ana Maria Roux-Cesar Bozhidar Nedev LeošVitek József Pántya Aidin Salamzadeh Eleanya K.Nduka Janusz Kudła Mateusz Kopyt Luis Pacheco Isabel Maldonado Nsubili Isaga Serkan Benk Tamer Budak; funded through the following research grants:Czech Science Foundation Project No.18-14082S;Uni-versity of Economics(Prague),Faculty of Finance and Accounting VSE Project No.IP 100040;Science without Borders program no.229760/2013-9(CNPq—Brazilian National Council for Scientific and Technological Development);CAPES-PrInt Project No.88887.310237/2018-00“Cérebro,Cognição e Comportamento:Teoria e Aplicação para Inovação em Negócios”.; The slippery slope framework explains tax compliance along two main dimensions,trust in authorities and power of authorities,which influence taxpayers’compliance attitudes.Through frequentist and Bayesian analyses,we...; 关键词：Self-employed taxpayers Slippery slope framework Voluntary tax compliance Enforced tax compliance Tax evasion

More Than Just Tax Administration——Inland Revenue Authority of Singapore: 《Belt and Road Initiative Tax Journal》2021年第1期16-22,共7页无; This article is about the efforts of Inland Revenue Authority of Singapore in embracing agility through innovation and digitalisation to provide excellent taxpayer-centred experiences.; 关键词：AGILITY Continual innovation Data analytics Digitalisation Service excellence Smart Nation TAXPAYERS

Influencing Factors of Taxpayers'Tax Compliance in the Perspective of Government Governance: 《Proceedings of Business and Economic Studies》2021年第3期46-51,共6页Zexin Shi; At present,government governance reflects that the new public management plays an irreplaceable role in promoting the social participation of democratic individuals,stimulating the vitality of the society,as well as i...; 关键词：Government governance Tax compliance TAXPAYER

The Association of Stress with the Socio-Economic Factors of Individuals That Attended the Taxpayers’ Appreciation Week 2018, Kampala Uganda: 《Journal of Behavioral and Brain Science》2020年第12期562-567,共6页Nwanna Uchechukwu Kevin Nabunya Mariah Peggy Rebecca Suubi Ilori Oluwole Kalyango Frank Fred Kasirye James Kateregga Jimmy Kirumira Carol Nabasirye; Introduction: Work-related stress has increased in nine European Union (EU) countries in the last ten years. Eighty (80%) percent of the general population in European countries believes that work-related stres...; 关键词：SOCIO-ECONOMIC Uganda Work-Related Stress

Undertaking Solidarity and Firmness:Progress and Prospect in the Reform of Administration of Tax Collection: 《Frontiers of Law in China-Selected Publications from Chinese Universities》2020年第2期193-226,共34页HU Tianlong; Over the past two decades,China's tax law reform has become a highly valued and distinguished area for earnestly advancing Chinese socialist rule of law construction.With the establishment of the principle on strength...; 关键词：tax administration tax evasion presumptive tax tax collection TAXPAYERS

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