Creative Accounting and Sustainability of Insurance Companies: Institutional Governance as a Moderating Variable from Certified Public Accountants’ Perspective
Studies in computational intelligence,
Год журнала:
2025,
Номер
unknown, С. 533 - 545
Опубликована: Янв. 1, 2025
Язык: Английский
The Non-Economic Elements in Small and Medium Enterprises Effecting Compliance with Voluntary Tax in Developing Country
Public Organization Review,
Год журнала:
2025,
Номер
unknown
Опубликована: Март 6, 2025
Язык: Английский
Actuarial accounting and insurance industries performance: The context of the emerging market
Journal of Governance and Regulation,
Год журнала:
2024,
Номер
13(2), С. 202 - 209
Опубликована: Янв. 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.
Язык: Английский
Improving Individual Business Tax Collection In Ho Chi Minh City Via Technological Solutions
Journal of Lifestyle and SDGs Review,
Год журнала:
2024,
Номер
4(4), С. e03542 - e03542
Опубликована: Ноя. 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.
Язык: Английский
Corporate tax collection in times of Covid-19 pandemic: An analysis of the Peruvian economy
Public and Municipal Finance,
Год журнала:
2024,
Номер
13(2), С. 98 - 109
Опубликована: Ноя. 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.
Язык: Английский