Corporate tax collection in times of Covid-19 pandemic: An analysis of the Peruvian economy DOI Creative Commons
Ana Leyla Yupanqui-Castillo, Katarzyna Werner, Franklin Córdova-Buiza

et al.

Public and Municipal Finance, Journal Year: 2024, Volume and Issue: 13(2), P. 98 - 109

Published: Nov. 15, 2024

Tax collection is a source of financing expenses for governments, including the mitigation social and economic impacts diverse disruptions. This applies to Peru, where amount corporate tax collected during Covid-19 pandemic showed notable variation. study aims analyze impact various management initiatives Peruvian government on from 2019 2021. The methodology employs quantitative approach with non-experimental research design longitudinal measurement. Documentary analysis was applied examine data composed annual statistical reports relevant administration organization in videos, documentaries, conferences, information related collection. findings clearly show fiscal slowdown 2020 as consequence pandemic; however, considerable growth revenues across different regimes, geographic areas country, sectors, categories taxes were reported outcome results implementation relief measures early stages pandemic, their effect being observed Thus, it argued that these contributed reactivation business economy improving country’s situation.

Language: Английский

Creative Accounting and Sustainability of Insurance Companies: Institutional Governance as a Moderating Variable from Certified Public Accountants’ Perspective DOI

Amer Al Hiyassat,

Yousef Shahwan,

Qusai AL-Majali

et al.

Studies in computational intelligence, Journal Year: 2025, Volume and Issue: unknown, P. 533 - 545

Published: Jan. 1, 2025

Language: Английский

Citations

0
Actuarial accounting and insurance industries performance: The context of the emerging market DOI Open Access
Yousef Shahwan

Journal of Governance and Regulation, Journal Year: 2024, Volume and Issue: 13(2), P. 202 - 209

Published: Jan. 1, 2024

The purpose of this research is to provide an accounting perspective on the value actuarial science in insurance industry, investigate how it contributes as accountant Jordanian and what kind may bring table, particular. regional economy plagued by erratic swings economy, which put a pall financial security its impact productivity (Vyas, 2019). Despite small number actuaries working industry Jordan. In order achieve aim study, author used questionnaire surveying cross-section professionals from fields practice, academia, science, analysis, auditing. sample study 291. found that these are vital risks associated with economic volatility crises necessitate use techniques, such, they play crucial role bolstering quality reporting. According findings, accountants banking helping institutions weather storms through methodologies.

Language: Английский

Citations

3
The Non-Economic Elements in Small and Medium Enterprises Effecting Compliance with Voluntary Tax in Developing Country DOI
Yousef Shahwan, Hossam Haddad, Nidal Mahmoud Al-Ramahi

et al.

Public Organization Review, Journal Year: 2025, Volume and Issue: unknown

Published: March 6, 2025

Language: Английский

Citations

0
Improving Individual Business Tax Collection In Ho Chi Minh City Via Technological Solutions DOI Creative Commons

Dong Thi Thao Nguyen

Journal of Lifestyle and SDGs Review, Journal Year: 2024, Volume and Issue: 4(4), P. e03542 - e03542

Published: Nov. 22, 2024

Objective: This study examines the potential of technological solutions to enhance efficiency and effectiveness individual business tax collection in Ho Chi Minh City, focusing on streamlining processes, improving transparency, reducing evasion. Theoretical Framework: The research is based theories digital transformation compliance, highlighting role technology modernizing systems through automation, data analytics, real-time monitoring improve reduce non-compliance. Method: A descriptive-analytical approach was employed, analyzing current practices exploring various such as online filing, electronic invoicing, mobile applications. also reviews government policies cybersecurity successful implementation. Results Discussion: identifies solutions, including platforms, audit trails, critical tools for enhancing collection. Effective implementation depends collaboration, robust regulations, continuous improvement systems. Research Implications: findings underscore need capacity building, collaboration with financial institutions, public awareness campaigns support transition technology-driven Cybersecurity regular evaluation are crucial long-term success. Originality/Value: provides valuable insights into leveraging address challenges collection, offering practical recommendations City similar urban areas.

Language: Английский

Citations

1
Corporate tax collection in times of Covid-19 pandemic: An analysis of the Peruvian economy DOI Creative Commons
Ana Leyla Yupanqui-Castillo, Katarzyna Werner, Franklin Córdova-Buiza

et al.

Public and Municipal Finance, Journal Year: 2024, Volume and Issue: 13(2), P. 98 - 109

Published: Nov. 15, 2024

Tax collection is a source of financing expenses for governments, including the mitigation social and economic impacts diverse disruptions. This applies to Peru, where amount corporate tax collected during Covid-19 pandemic showed notable variation. study aims analyze impact various management initiatives Peruvian government on from 2019 2021. The methodology employs quantitative approach with non-experimental research design longitudinal measurement. Documentary analysis was applied examine data composed annual statistical reports relevant administration organization in videos, documentaries, conferences, information related collection. findings clearly show fiscal slowdown 2020 as consequence pandemic; however, considerable growth revenues across different regimes, geographic areas country, sectors, categories taxes were reported outcome results implementation relief measures early stages pandemic, their effect being observed Thus, it argued that these contributed reactivation business economy improving country’s situation.

Language: Английский

Citations

0