Results 91 to 100 of about 2,483,440 (298)
EconomiesTax compliance remains a critical issue in corporate taxation research, particularly in understanding the causal link between the administration of corporate tax and tax avoidance.
Arie Pratama, Kamaruzzaman Muhammad
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The Robotisation of Tax Administration
, 2022 De La Feria, R, Amparo Grau Ruiz, M
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RisksThe life insurance sector plays a critical role in the financial stability of countries due to its long-term liability structure and strong interaction with the financial system.
Neylan Kaya +6 more
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The Impact of Tax Audits and Digitalization on the Amount of Tax Arrears: Analysis of Factors Influencing the Efficiency of Tax Collection [PDF]
ACTA VŠFSBackground - Digitalization has become one of the most important trends in modern tax administration and public sector management. Tax authorities increasingly rely on digital technologies to improve administrative efficiency, enhance taxpayer services ...
SLEZÁK, Jiří
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American Journal of Agricultural Economics, EarlyView.Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
wiley +1 more source
Tax Control in the System of Taxes Administration
Journal of Vasyl Stefanyk Precarpathian National University, 2017 The article deals with the features of tax control in the system of tax administration. The main stages and peculiarities of implementation of tax control are highlighted on each of them. The principles and functions of tax control which will ensure the efficiency and effectiveness of this process are determined. The main forms and peculiarities of tax
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The German Federal Court of Audit's observations of and comments on tax administration and tax compliance [PDF]
Auditing institutions, such as the German Federal Court of Audit (BRH), provide information on public revenue and public spending. The question of how to increase tax compliance has been of frequent interest.
Schöbel, Enrico
core
American Journal of Agricultural Economics, EarlyView.Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin +5 more
wiley +1 more source
Causes and Consequences of Tax Morale: An Empirical Investigation [PDF]
Many taxpayers truthfully declare their income to the tax administration. Why? In this paper we have found a significant correlation between tax morale and tax evasion, controlling a variety of factors.
Markus Schaffner, Benno Torgler
core
Food insecurity and unemployment among immigrants in the United States
American Journal of Agricultural Economics, EarlyView.Abstract Immigrants can be more vulnerable to economic downturns and, during periods of economic hardship, more likely to experience food insecurity compared to natives. This study examines the differential effect of the unemployment rate on the probability of being food insecure among diverse groups of immigrant households relative to natives in the ...
Siwen Zhou +3 more
wiley +1 more source