Results 71 to 80 of about 31,812 (195)

Social frame and tax compliance modulate electrophysiological and autonomic responses following tax-related decisions

open access: yesScientific Reports, 2019
Given the intrinsic complexity of cognitive and affective processes affecting how people reason about taxes and their decisions to be compliant with such social duty, we aimed at exploring those latent processes by combining the analysis of their central
Michela Balconi   +3 more
doaj   +1 more source

Procedural Justice Post-9/11: The Effects of Procedurally Unfair Treatment of Detainees on Perceptions of Global Legitimacy [PDF]

open access: yes, 2011
[Excerpt] “The Global War on Terror has been ideologically framed as a struggle between the principles of freedom and democracy on the one hand and tyranny and extremism on the other.
Welsh, David
core   +1 more source

The influence of financial literacy and perceived fairness on tax compliance behaviour: Examining the mediating effect of trust in tax authorities in Ghana

open access: yesSocial Sciences and Humanities Open
Tax non-compliance remains a critical constraint to domestic revenue mobilization in Ghana, despite decades of tax reforms, modernization initiatives, and taxpayer education campaigns.
Alhassan Musah   +2 more
doaj   +1 more source

Administrative efficiency as a mediator in the relationship between e-tax adoption and tax compliance: evidence from Uganda

open access: yesCogent Economics & Finance
Tax compliance remains a stubborn challenge in developing economies, where widespread digitalization has not always translated into improved revenue collection.
Margaret Magumba   +2 more
doaj   +1 more source

A Comprehensive Review of Voluntary Tax Compliance: Evidence from Sri Lanka and Global Research

open access: yesJournal of Accounting and Finance in Emerging Economies
Purpose: This review examines the key determinants of voluntary tax compliance in Sri Lanka and internationally. It aims to identify behavioural, institutional, economic, and technological factors influencing taxpayers’ willingness to comply and to ...
Shathurshana Ratahkrishnan   +1 more
doaj   +1 more source

Preservationism, or The Elephant in the Room: How Opponents of Same-Sex Marriage Deceive Us into Establishing Religion [PDF]

open access: yes, 2007
The overwhelming majority of support for bans on same-sex civil marriage has come from religious believers, and the so-called secular justifications for these bans are mere pretexts for religious beliefs that homosexuality, homosexuals, and same-sex ...
Wilson, Justin T.
core   +1 more source

THE ‘SLIPPERY SLOPE FRAMEWORK’ APPROACH: FEARS AND CARES THAT AFFECT VOLUNTARY TAX COMPLIANCE

open access: yesInspirasi Ekonomi : Jurnal Ekonomi Manajemen
We conducted research on the role of tax audits, rewards, and tax socialization on voluntary tax compliance. Referring to the theory of taxpayer behavior 'slippery slope theory' which predicts tax compliance behavior at KPP Pratama Kepanjen. This study uses a fear approach that is reflected in tax audits and a caring approach that is reflected in ...
Uswatun Khasanah   +4 more
openaire   +1 more source

KNOWLEDGE IS POWER. IMPROVING TAX COMPLIANCE BY MEANS OF BOOSTING TAX LITERACY [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2015
Because empirical investigations entailing classical tax evasion models often reported consistent deviations from perfect rationality, social scientists interested in tax behavior have extended their area of research by focusing on compliance ...
Nichita Ramona-Anca
doaj  

Certified Reinforcement Learning with Logic Guidance

open access: yes, 2020
This paper proposes the first model-free Reinforcement Learning (RL) framework to synthesise policies for unknown, and continuous-state Markov Decision Processes (MDPs), such that a given linear temporal property is satisfied.
Abate, Alessandro   +2 more
core  

Tax Compliance Models: From Economic to Behavioral Approaches

open access: yesTransylvanian Review of Administrative Sciences, 2012
The paper reviews the models of tax compliance with an emphasis on economic and behavioral perspectives. Although the standard tax evasion model of Allingham and Sandmo and other similar economic models capture some important aspects of tax compliance (i.
Larissa Margareta BĂTRÂNCEA   +3 more
doaj  

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