Results 91 to 100 of about 1,311,183 (311)

The effect of e-local tax return usage towards local tax compliance

open access: yesJournal of Contemporary Accounting, 2020
The objectives of this study were to explore the factors that affected the usage of e-local tax return, user satisfaction and local tax compliance, such as subjective norms, output quality, self-efficacy, anxiety, perceived usefulness, perceived ease of use, and intention to use e-local tax return.
openaire   +3 more sources

The effects of tax deductibility on the mix of property taxes and use charges: an empirical analysis of the spanish case [PDF]

open access: yes
This paper tests some hypothesis about the determinants of the local tax structure. In particular, we focus on the effects that the property tax deductibility in the national income tax has on the relative use of the property tax and user charges.
Alberto Sole Olle
core   +1 more source

SODA WARS: THE EFFECT OF A SODA TAX ELECTION ON UNIVERSITY BEVERAGE SALES [PDF]

open access: yes, 2019
We examine how soda sales changed due to the campaign attention and election outcome of a local excise tax on sugar-sweetened beverages. Using panel data of beverage sales from university retailers in Berkeley, California, we estimate that soda purchases
Jung, K   +3 more
core   +1 more source

Owning Home, Finding Belonging: Relational Meanings of Homeownership for Migrant Healthcare Workers in Australia

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Migrant healthcare workers in Australia find themselves at the centre of three intersecting concerns, often presented as ‘crises’ in contemporary discourse: the ‘care crisis’, the ‘housing crisis’ and the ‘migration crisis.’ Yet their own perspectives on these issues are rarely foregrounded. This paper explores the role of homeownership in the
Leah Williams Veazey
wiley   +1 more source

Anatomy of a fiscal shock: Deconstructing the pandemic’s impact on Indonesia’s local tax revenue

open access: yesJurnal Tata Kelola dan Akuntabilitas Keuangan Negara
The COVID-19 pandemic disrupted local economic activity and exposed vulnerabilities in subnational public finance. However, limited empirical evidence explains how the structure of the local tax base influences fiscal resilience to mobility shocks in ...
Hanik Susilawati Muamarah, Marsono
doaj   +1 more source

Pengaruh Efektivitas Pemungutan Pajak Hotel dan Kepatuhan Wajib Pajak terhadap Pelunasan Pajak Daerah

open access: yesJurnal Akuntansi, 2014
The purpose of this research is to know and analyze the influence of tax collection effectivity and taxpayer compliance on local tax paid. By using the descriptive method, this research surveyed at 8 kinds of hotel in Bandung Town.
Nelsi Wisna
doaj   +1 more source

Collaboration with local tax authorities providing tax information

open access: yesIus et Administratio, 2023
Currently, there is an increasing cooperation in the exchange of tax information, and this information is also obtained from local tax authorities by other public administration bodies. The issue of providing tax information by local tax authorities is a part of a broader topic concerning the cooperation between administrative bodies.
openaire   +1 more source

Corrupt Local Government as Resource Farmers: The Helping Hand and the Grabbing Hand [PDF]

open access: yes
We study the role of tax share and transparency of governance on growth and stagnation. A local government maximizes its private benefits using two activities.
Engin Dalgic, Ngo Van Long
core  

Family Dispute Resolution in Australia: The Under‐Servicing of Indigenous, Migrant and Refugee Families Experiencing Family Violence

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Improving access to legal services for Indigenous, migrant and refugee women is critical to addressing family violence. In this context, Family Dispute Resolution (FDR) has long been discussed as a solution for separating families. This paper presents key findings of a research evaluation of an Australian Government $8.37 million pilot project
Siobhan McDonnell, Alyson Wright
wiley   +1 more source

TEXAS TAXES: A COMPARISON WITH OTHER STATES [PDF]

open access: yes
This document is part of an educational series on Texas taxes. State and local taxes in Texas are compared with those of the fifty states and the District of Columbia. Taxes are compared per capita and per $1,000 of personal income.
Jones, Lonnie L., Stallmann, Judith I.
core   +1 more source

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