The Influence of Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness on Taxpayer Compliance: Service Quality as a Moderating Variable [PDF]
This research aims to analyze the influence of taxpayer knowledge, motor vehicle tax sanctions, and taxpayer awareness on motor vehicle taxpayer compliance, which is moderated by service quality.
Roudlotul Janah Anisa +3 more
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Has the Voluntary Disclosure Program Run Optimally? Insights from a Primary Tax Office in Wates [PDF]
This research aims to increase taxpayer compliance with the voluntary disclosure program and to determine whether the voluntary disclosure program carried out by the Pratama Wates Tax Office is running optimally.
Dewi Wulaningrum Puspita +4 more
doaj +1 more source
Interconnectedness, systemic crises, and recessions
In this paper, we construct a simple model designed to capture four widely held views about financial crises: [1] Interconnectedness among financial institutions (banks) can play a major role in precipitating systemic financial crises.
Marco A. Espinosa-Vega, Steven Russell
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Investigating the effect of Trading volume on Bid-Ask spread of Islamic treasury bills with a Microstructural approach [PDF]
As a key tool in implementing monetary policy and government financing, government bonds play an essential role in financial markets. By means of Islamic financial innovations in the Islamic capital market, the instrument of Islamic treasury bill is ...
Ali Namaki, Aysa Kazemi bavil
doaj +1 more source
The article attempts to develop a methodology for a comparative assessment of the economic efficiency of banks, including traditional and Islamic banking models.
Mayis G. Gulaliyev +5 more
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Legal Institutions and Financial Development [PDF]
A burgeoning literature finds that financial development exerts a first-order impact on long-run economic growth, which raises critical questions, such as why do some countries have well-developed growth-enhancing financial systems while others do not?
Beck, T.H.L., Levine, R.
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Updating Wealth in an Asset Pricing Model with Heterogeneous Agents
We consider an asset-pricing model with wealth dynamics in a market populated by heterogeneous agents. By assuming that all agents belonging to the same group agree to share their wealth whenever an agent joins the group (or leaves it), we develop an ...
Serena Brianzoni +2 more
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Endogenous Instability in Credit-Constrained Emerging Economies with Leontief Technology
This work provides a framework to analyze the role of financial development as a source of endogenous instability in emerging economies subject to moral hazard problems.
Cristiana Mammana, Elisabetta Michetti
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Stock Market Entry Timing and Retail Investors' Disposition Effect [PDF]
ObjectiveThis study aims to examine the existence and intensity of the disposition effect among individual investors in the Iranian stock market. The disposition effect refers to the tendency of investors to sell winning stocks (stocks with gains) and ...
Reza Eyvazloo, Reza Raei, Farzad Rezaei
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Financial institutions and financial control
The article points out that the institution of financial control has clearly defined limits of application in society, while the scope of its direct application is the formation, distribution and use of public finances. The author shows that the institution of control has a binary nature, whose consideration allows to distinguish between its formal and
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