Results 201 to 210 of about 2,438,697 (360)

LEVERAGING BIG DATA TECHNOLOGIES FOR ENHANCED PUBLIC PARTICIPATION IN PUBLIC FINANCIAL MANAGEMENT

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики
The article is devoted to the topical issues regarding the implementation of Big Data technologies in public finance management. The application of Big Data has the potential to enhance transparency and accountability in the use of budgetary resources ...
Sergii Krynytsia   +4 more
doaj   +1 more source

The Impact of Tax Knowledge, Tax Morale, Tax Volunteer on Tax Compliance [PDF]

open access: yesAdvances in Social Science, Education and Humanities Research, 2021
Ketut Arya Bayu Wicaksana   +2 more
openaire   +2 more sources

Household Financial Stress and Relationships During the COVID‐19 Pandemic: Findings From Australian Survey Data

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT During the COVID‐19 pandemic, disruptions to finances and relationships were significant. Analysing Australian longitudinal survey data from May 2020 and August 2021, this study examines the Family Stress Model, which posits that financial stress influences relational dynamics within households.
Azadeh Abbasi Shavazi   +2 more
wiley   +1 more source

Can AI expose tax loopholes? Towards a new generation of legal policy assistants [PDF]

open access: yesarXiv
The legislative process is the backbone of a state built on solid institutions. Yet, due to the complexity of laws -- particularly tax law -- policies may lead to inequality and social tensions. In this study, we introduce a novel prototype system designed to address the issues of tax loopholes and tax avoidance.
arxiv  

Investigating Tax Culture of the Tax Payers of the Iranian Tax Administration

open access: yesSSRN Electronic Journal, 2017
The purpose of this study is to investigate the tax culture of tax payers in the Iranian Tax Administration. This was an applied-descriptive survey study. The statistical population was divided into three groups according to the share of tax revenue in 2017 and 12 provinces from 31 provinces selected by cluster and quota sampling.
openaire   +4 more sources

The Insistence of Blackness and the Persistence of Antiblackness in Ireland

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This paper positions Ireland as a critical site for examining the insistence of blackness and an antiblackness created and sustained through Irish ethnonationalist imaginaries and exclusionary processes. Drawing on connected sociologies and Irish Black Studies, this enquiry argues that antiblackness in Ireland operates as a generational force,
Philomena Mullen
wiley   +1 more source

An Inverse-Ramsey Tax Rule [PDF]

open access: yesarXiv
Traditional optimal commodity tax analysis, dating back to Ramsey (1927), prescribes that to maximize welfare one should impose higher taxes on goods with lower demand elasticities. Yet policy makers do not stress minimizing efficiency costs as a desideratum.
arxiv  

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