Results 61 to 70 of about 61,543 (316)

The Taxpayers' Charter: A case study in tax administration [PDF]

open access: yes, 2005
The Australian Taxpayers’ Charter was introduced in 1997 and a revised version in November 2003. This is therefore an appropriate time to review the contribution of this initiative.
Murphy, Kristina   +4 more
core  

Is Youth's Engagement in Agribusiness an Opportunity or a Necessity? A Closer Look at the Situation in South Kivu, Eastern Democratic Republic of the Congo

open access: yesAgribusiness, EarlyView.
ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole   +6 more
wiley   +1 more source

TAX FAIRNESS, PERCEIVED CORRUPTION AND TAX ADMINISTRATION IN NIGERIA

open access: yesMalete Journal of Accounting and Finance, 2023
Globally, perceived unfairness and corruption in tax administration cause taxpayers to be apathetic about their tax obligations, leading to tax evasion.
Mubaraq Sanni, Benuh Adama IDRIS
doaj  

Tax compliance costs: a business administration perspective [PDF]

open access: yes
The paper analyses the relationship of tax compliance costs and business strategy. Due to instruments, like information technology, simplified cash accounting or outsourcing compliance activities to tax advisers, private businesses have a set of ...
Eichfelder, Sebastian, Schorn, Michael
core  

Farmers’ Protests in Germany: Media Coverage and Types of Bias

open access: yesAgribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley   +1 more source

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   +3 more sources

Reform of Tax administration in continental Europe: the examples of France and Italy

open access: yes, 2002
The two authors deal with the reform of the Italian Tax Administration that changed into a brand new Tax Agency. The authors focus mainly about the consequences on the trials (both pending and forthcoming)
TASSANI T., GREGGI, Marco
core  

Administration of capital gains tax for individual and small business taxpayers [PDF]

open access: yes, 2015
This audit assessed the effectiveness of the Australian Taxation Office’s administration of capital gains tax for individual and small business taxpayers. To form a conclusion against this objective, the ANAO adopted the following high-level criteria:
Australian National Audit Office
core  

Consumers' Willingness to Pay a Premium for Climate‐Friendly Food Production: The Role of Production Method Information and Social Norms

open access: yesAgribusiness, EarlyView.
ABSTRACT This study examines whether information about production methods and social norms can increase consumers' willingness to pay (WTP) a price premium for food produced using climate‐friendly farming methods. A randomized survey experiment was conducted with 1568 respondents across Denmark, Lithuania, and Spain, who were assigned to one of four ...
Kassa Tarekegn Erekalo   +5 more
wiley   +1 more source

Market‐Based Nutrition Regulation and Adult BMI Dynamics in Latin America

open access: yesAgribusiness, EarlyView.
ABSTRACT Market‐based nutrition policies, including interpretative labeling systems and taxes on sugar‐sweetened beverages (SSBs), have been widely adopted across Latin America to influence dietary choices and address rising obesity rates. While prior research documents change in food purchasing and product reformulation following these policies ...
Emiliano Lopez Barrera, Grace Melo
wiley   +1 more source

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