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Displaying 10 articles of 131 total result(s).

Original Article

Customer Citizenship Behaviour, Value Co-Creation and Tax Compliance: Malaysian Perspective

Nurul Ezhawati Abdul Latif
,
Ida Suriya Ismail
,
Nadiah Abd. Hamid
,
Nuridayu Yunus

Keywords: Customer Citizenship Behavior, Tax Compliance, Tax Professionals, Value Co-Creation

Article no: 91

Pages 1123-1135

Doi: 10.15405/epsbs.2023.11.91

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Original Article

Progressive Taxation: Global Practice And Prospects For Introduction In Russia

Satsita Salikhovna Khasanova
,
Iman Muslimovna Pedaeva
,
Khava Aslanbekovna Delmikhanova

Keywords: Income tax, progressive taxation, international practices

Article no: 290

Pages 2196-2200

Doi: 10.15405/epsbs.2021.11.290

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Original Article

Mechanism Of Tax System Elements Interaction

Musa Shamsudinovich Basnukayev
,
Zinaida Aleksandrovna Klyukovich
,
Aleksandra Aleksandrovna Mambetova
,
Irina Valeryevna Sugarova
,
Islam Yanarsovich Elzhurkaev

Keywords: Tax system, tax mechanism, elements of taxation

Article no: 20

Pages 145-151

Doi: 10.15405/epsbs.2020.10.05.20

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Original Article

Small And Medium Business In The Region: Realities And Prospects

Alklychev Alklich Magomedovich
,
Zoidov Kobilzhon Hodzhievicy
,
Sitohova Tatyana Elzarikoevna
,
Hussein Chaplaev
,
Visaitova Madina Ramzanovna

Keywords: Business, entrepreneurship, taxation, financing, lending

Article no: 372

Pages 2811-2818

Doi: 10.15405/epsbs.2020.10.05.372

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Original Article

Tax Officers’ Scepticism and Professional Judgment: The Mediation of Client Fraud Indicators Intensity

Nurliyana Haji Khalid
ORCiD ,
Zuraidah Mohd Sanusi
ORCiD ,
Marhamah Mohd Rafidi
ORCiD ,
Nur Aima Shafie
ORCiD ,
Saiyidi Mat Roni
ORCiD

Keywords: Fraud Indicators Intensity, Risk Assessment, Scepticism, Tax Professional Judgment

Article no: 62

Pages 739-754

Doi: 10.15405/epsbs.2023.11.62

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