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Tax Knowledge, Tax Complexity and Tax Compliance in South Africa
Finance, Accounting and Business Analysis, 2023 Purpose: the key objective of this study is to investigate the influence of tax knowledge and tax complexity on tax compliance in South Africa. Design: the data collection process involved self-structured questionnaires targeted at South African ...
Baneng Naape
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The Interplay Between Norms and Enforcement in Tax Compliance [PDF]
SSRN Electronic Journal, 2003 What will increase individuals' compliance with the federal income tax? There are rich legal, economic, and sociological literatures examining this question. The traditional answer that increased enforcement will increase compliance is supported by both economic modeling and a number of experiments.
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Advanced Functional Materials, EarlyView.Monolithic UV‐ozone oxidation of Ta forms an ultrathin Ta2O5/TaOx bilayer enabling resistive switching with a vertical defect gradient. A stoichiometric surface layer over an oxygen‐deficient sublayer promotes localized filament nucleation near the top interface, enabling low‐voltage operation, and reduced cycle‐to‐cycle variability.
Seunghoon Yang +11 more
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Determinants of enforced and voluntary tax compliance: Adopting slippery slope framework
Journal of Accounting and InvestmentResearch aims: This research aims to scrutinize the influence of factors impacting voluntary tax compliance and enforced tax compliance using the variables of power of authorities and trust in authorities. Design/Methodology/Approach: This study employed
Afrizal Tahar, Bandi Bandi
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DOES PERCEIVED GOVERNMENTAL EFFICIENCY IN MANAGING TAX MONEY DRIVE COMPLIANCE? EVIDENCE FROM A TAX GAME [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2012 Tax compliance, i.e. citizens’ disposition to pay taxes either voluntary or enforced, is an extremely importanttopic at any moment, but mostly when governments have to finance public goods with few tax money.
BĂTRÂNCEA LARISSA-MARGARETA +2 more
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Equilibrium Enforcement and Compliance in the Presence of Tax Practitioners [PDF]
The Journal of Law, Economics, and Organization, 1991 We develop a game-theoretic model in which taxpayers, tax practitioners and a tax agency all interact to determine the extent of tax compliance. The model focuses exclusively on the service aspects of third-party assistance. We characterize four types of equilibria, depending on whether taxpayers prefer to use tax practitioners and whether the tax ...
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Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings [PDF]
Foundations and Trends® in Microeconomics, 2014 Environmental monitoring and enforcement are controversial and incompletely understood. This survey reviews what we do and do not know about the overall effectiveness, as well as the cost effectiveness, of pollution monitoring and enforcement. We ask five key questions: what do environmental monitoring and enforcement actionslook like in the real world?
James Alm, Jay Shimshack
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Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine
Advanced Materials, EarlyView.A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen +5 more
wiley +1 more source
Potential of border tax adjustments to deter free riding in international climate agreements
Environmental Research Letters, 2015 The objective of this study is to conduct assessment of the hypothesis that trade sanctions in the form of border tax adjustments (BTAs) used by the United States against China, constitute a viable enforcement mechanism to sustain compliance with a range
Zeynep Burcu Irfanoglu +2 more
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Tax enforcement, tax compliance and tax morale in transition economies: A theoretical model [PDF]
European Journal of Political Economy, 2019 Abstract The focus of this paper is the analysis of the relationship between tax enforcement, tax compliance and tax morale within countries characterised by rapid introduction of market institutions and slow evolution of political regimes, such as transition economies.
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