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PREDICTION OF COOPERATIVE TAX AVOIDANCE AND FINANCIAL STRATEGY
One of the problems faced by cooperative managers is related to tax compliance, on the other hand, it is related to the ability to increase cooperative surplus that can be used for reinvestment, dividends, and other social funds.
Sugiyanto Sugiyanto, Lely Savitri Dewi
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Tujuan dari penelitian ini adalah untuk menganalisis kepatuhan penerapan PSAK 27 (Cooperative Accounting), dan untuk menganalisa dampak kepatuhan penerapan PSAK 27 (Cooperative Accounting) pada pengoperasian kinerja KPRI di kota Semarang.
Muhammad Khafid
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Cooperative compliance initiatives as a preventative mechanism
The Inter-American Center of Tax Administrations (CIAT) added a chapter to their Manual for Control of International Tax Planning on 1 November 2022. This chapter is about the introduction of a Cooperative Compliance programme by tax administrations in developing countries.
Mosquera Valderrama, I.J. +2 more
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Social norms play an essential role in human interactions and the development of the evolution of human history. Extensive studies corroborate that compliance with social norms typically requires a punishment threat as almost always specific individuals ...
Jianbiao Li +7 more
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Aerial Continuum Manipulation: A New Platform for Compliant Aerial Manipulation
Traditional aerial manipulation systems were usually composed of rigid-link manipulators attached to an aerial platform, arising several rigidity-related issues such as difficulties of reach, compliant motion, adaptability to object’s shape and pose ...
Amir Jalali, Farrokh Janabi-Sharifi
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A Review of Cooperative Actuator and Sensor Systems Based on Dielectric Elastomer Transducers
This paper presents an overview of cooperative actuator and sensor systems based on dielectric elastomer (DE) transducers. A DE consists of a flexible capacitor made of a thin layer of soft dielectric material (e.g., acrylic, silicone) surrounded with a ...
Gianluca Rizzello
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MFN status and the choice of tariff regime [PDF]
The gradualist approach to trade liberalization views the uniform tariffs implied by MFN status as an important step on the path to free trade. We investigate whether a regime of uniform tariffs will be preferable to discriminatory tariffs when countries
BM Hoekman +15 more
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Horizontal Monitoring in Austria: subjective representations by tax officials and company employees
The implementation of Horizontal Monitoring (HM) in Austria represents a shift in the prevailing command-and-control paradigm towards enhanced cooperation between taxpayers and tax authorities.
Janina Enachescu +3 more
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Effective recreational fisheries management requires a balance between fisher enjoyment and compliance with regulations and fisher perceptions can be useful to understand whether the balance is right.
Jade Lindley, Liam Quinn
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Contextual Compliance: Situational and Subjective Cost-Benefit Decisions about Pesticides by Chinese Farmers [PDF]
This article analyzes how cost-benefit calculation influences compliance with pesticide regulation by Chinese farmers. Building on a study including 150 farmers and experts, it studies how operational costs and benefits and deterrence affect compliance ...
Van der Heijden, Jeroen +2 more
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