云南高校图书馆联盟文献共享服务平台- TAXPAYER

TAXPAYER: 作品数：14被引量：0H指数：0; 导出分析报告; 相关领域：经济管理更多>>; 相关作者：李婧更多>>; 相关机构：北京大学中国人民大学更多>>; 相关期刊：《Financial Innovation》《Chinese Business Review》《China Finance and Economic Review》《Proceedings of Business and Economic Studies》更多>>; 相关基金：国家自然科学基金更多>>

The Future of Tax Administration: 《Belt and Road Initiative Tax Journal》2024年第1期15-19,共5页Ashot Muradyan; This article analyzes the historical progression of tax administration in the utilization of computer technology since the mid-20th century.The digitalization of tax administration is divided into three main stages wh...; 关键词：History of digitalization Armenian Tax Administration ML&AI Tax Officer vs.Taxpayer Enhanced Collaboration

A New Citizen Service for a New Age:Actions Taken by the Spanish Tax Administration: 《Belt and Road Initiative Tax Journal》2024年第1期9-14,共6页José Borja Tomé; Tax Administrations make big efforts to provide citizens the information and assistance they need and have increased remote services through digital channels.However,customer service has deteriorated in many cases esp...; 关键词：Taxpayer service Citizen service Customer service Remote workers Spain

The Practices and Experience of Digitalisation of Tax Administration in Singapore: 《Belt and Road Initiative Tax Journal》2023年第2期15-20,共6页无; Tax administrations around the world have been digitalising to improve services delivery and internal processes.This article provides an overview of the Inland Revenue Authority of Singapore’s digitalisation strategi...; 关键词：Digitalisation of tax administration Taxpayer experience IT systems Artificial Intelligence ANALYTICS Capability building

Optimization of Taxpayer Services and Improvement of Business Environment in Serbia: 《Belt and Road Initiative Tax Journal》2023年第1期67-70,共4页Marijana Marković; In 2023,the Tax Administration of the Republic of Serbia(STA)is in the process of the implementation of the Transformation Program 2021-2025.On its way to the establishment of a modern and efficient administration,the...; 关键词：TRANSFORMATION Taxpayer service Portal ePorezi DIGITALIZATION Tax collection

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

Sustaining Economic Growth Through Customer-Oriented Taxpayer Services Reform in Indonesia: 《Belt and Road Initiative Tax Journal》2023年第1期56-66,共11页Septian Fachrizal Mitsalina Choirun Husna; Maintaining economic growth is a challenging undertaking.A nation requires numerous resources to keep its economy running and growing.In Indonesia,taxes continue to be the major contributor to the budget.Indonesia’s ...; 关键词：Tax service Tax reform Economic development Tax compliance

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

Determinants of Tax Evasion Intention using the Theory of Planned Behavior and the Mediation role of Taxpayer Egoism: 《Fudan Journal of the Humanities and Social Sciences》2022年第1期63-87,共25页Byrne Kaulu; This study evaluates the mediation role of taxpayer egoism in the nexus between tax evasion intention(TEI)and its determinants.TEI is measured as a composite variable(for mediation in the PROCESS macro)and then as a l...; 关键词：Tax evasion intention Tax avoidance Theory of planned behavior Panama papers Tax fairness

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 Use of Technology to Enhance Taxpayer Service and Improve Tax Compliance——Experience of Hong Kong, China: 《Belt and Road Initiative Tax Journal》2021年第1期47-51,共5页Leung To-shan; The Inland Revenue Department(IRD)is the authority which administers the tax law in the Hong Kong Special Administrative Region of the People’s Republic of China.This article shares the IRD’s experience in applying ...; 关键词：Inland Revenue Department Taxpayer service Electronic service Tax compliance Digitalised tax administration

TAXPAYER