Results 21 to 30 of about 2,483,440 (298)
The crypto and digital assets ecosystems have attracted investment, regulators, and speculators to their environment. As the blockchain-based framework can reduce transaction costs, generate distributed trust, and enable decentralized platforms, it has ...
Yeh-Cheng Yang +2 more
doaj +1 more source
Perception of petroleum profits tax compliance in Nigeria. [PDF]
The aim of this research is to examine whether the extent of tax compliance by oil producing companies in Nigeria is determined by the knowledge, remuneration and incentives of government tax officials.
Oremade, Babatunde Timothy
core +9 more sources
Citizens’ Perceptions towards Transportation Tax and Retribution in Malang City, Indonesia
This paper tries to look at the root cause of low ridership in public transport in the city of Malang, locally known as Angkutan Kota (Angkot), in a kind of non-traditional perspective. The decreasing interest of the people of Malang City towards the use
Dadang M Utomo +2 more
doaj +1 more source
Performance management has become a global trend in government reform movements. Previous studies have emphasized performance feedback, referring to the fact that local governments have adopted numerous performance practices to enhance local service ...
Heontae Shin, Youngmin Oh
doaj +1 more source
Tax Administration and Tax Systems [PDF]
This is a review of the so-called "Optimal tax systems" approach to the econòmic analysis of taxation. This approach acknowledges the bunch of instruments the public sector has to collect revenues, but also the multiple responses of taxpayers to them.
openaire +3 more sources
Tax administration, trust in tax authorities, and personal income tax compliance: Evidence from Nigeria [PDF]
Developing countries are characterized by a low level of tax compliance arising from weaknesses in tax administration and trust deficits. This poses a critical challenge toward the attainment of developmental goals.
Tajudeen John Ayoola +4 more
doaj +1 more source
The objective of the article is to present the qualitative research of the perceptions of ethical problems in Lithuanian tax administration from the point of view of both taxpayers and tax administrators. A questionnaire reflecting the statements of the Ethics Code has been designed.
Visockaitė, Audra, Birškytė, Liucija
openaire +4 more sources
Tax administration reform in transition: the case of Croatia [PDF]
This Occasional Paper reports the research results of a project on the tax administration in Croatia conducted by the Institute of Public Finance in Zagreb for the Croatian Tax Administration.
Ott, Katarina
core +1 more source
Evaluating the critical factors of tax evasion in business tax using a novel network decision support model [PDF]
The study aims to investigate the validity of the environmental Kuznets curve (EKC) hypothesis, which asserts the inverted U-shaped relationship between economic growth and environmental pollution. The study uses ecological footprint (EF) as a measure of
Yang Yeh-Cheng +2 more
doaj +1 more source
Article 171 of the Criminal Code of the Russian Federation and Article 14.1 of the Code of Administrative Offenses of the Russian Federation establish public legal responsibility for conducting business activities without state registration as an ...
A. V. Popov
doaj +1 more source

