کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
490936 | 719046 | 2012 | 9 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Technology Enhanced Learning in Accounting: Simulator of Personal Income Tax Retained by Companies
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موضوعات مرتبط
مهندسی و علوم پایه
مهندسی کامپیوتر
علوم کامپیوتر (عمومی)
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چکیده انگلیسی
This paper describes the Simulator of Personal Income Tax retained by Portuguese companies. According to the Portuguese law, monthly and annually companies need to send the information to the Portuguese Tax Administration about the amounts of employees’ Personal Income Tax withheld. This task is made through an e-Government tool accessed by company's staff only, which makes it impossible to be used by students. This constitutes an obstacle to the accounting learning, because students cannot experiment the “real” process. With this simulator students can “learn by doing”, filling and submitting the Personal Income Tax form filled by companies like the company's staff.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Procedia Technology - Volume 5, 2012, Pages 509-517
Journal: Procedia Technology - Volume 5, 2012, Pages 509-517