Results 11 to 20 of about 559,845 (299)
A MULTI-AGENT-BASED APPROACH TO TAX MORALE [PDF]
International Journal of Modern Physics C, 2008 We embed the behavior of tax evasion into the standard two-dimensional Ising model. In the presence of an external magnetic field, the Ising model is able to generate the empirically observed effect of tax morale, i.e., the phenomenon that in some countries tax evasion is either rather high or low.
Lima, F. W. S., Zaklan, Georg
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Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda
Cogent Business & Management, 2020 The purpose of this study is to examine the relationship between knowledge requirements, complexity of the tax system and tax compliance in Uganda while exploring the indirect effects of compliance costs.
Doreen Musimenta
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Poverty‐Reducing Tax Reforms with Heterogeneous Agents [PDF]
Journal of Public Economic Theory, 2005 AbstractThe poverty impact of indirect tax reforms is analyzed using sequential stochastic dominance methods. This allows agents to differ in dimensions that cannot always be precisely captured within the usual money‐metric indicators of living standards.
JEAN‐YVES DUCLOS +2 more
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Impact of tax fairness and tax knowledge on tax compliance behavior of listed manufacturing companies in Nigeria [PDF]
Problems and Perspectives in Management, 2022 Tax compliance is a major contemporary debate surrounding corporate taxation in the business world. The tax avoidance issue, which remains an ethical problem for companies, has been a general concern in developed and developing countries alike.
Olufemi Oladipo +4 more
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Income tax compliance in a principal-agent framework [PDF]
Journal of Public Economics, 1985 Previous analyses have modeled income tax evasion as a "portfolio problem," deriving the optimal consumption of the "risky asset" (unreported income) under the assumption of a fixed probability of detection, The purpose of this paper is to examine some of these issues in tax compliance starting from a different set of assumptions.
Reinganum, Jennifer F., Wilde, Louis L.
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PREDICTION OF COOPERATIVE TAX AVOIDANCE AND FINANCIAL STRATEGY
International Journal of Business, Economics, and Social Development, 2023 One of the problems faced by cooperative managers is related to tax compliance, on the other hand, it is related to the ability to increase cooperative surplus that can be used for reinvestment, dividends, and other social funds.
Sugiyanto Sugiyanto, Lely Savitri Dewi
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Revue Française des Sciences de l’Information et de la Communication, 2017 Is the training of magistrates and tax agents intended to make them more effective in fighting financial crime or is the goal more in line with the rationale of harmonising behaviours ?
Frédéric Compin
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INTERPRETATION OF VAT ADJUSTMENT FOR DELAY PENALTIES [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022 In general, transactions between private economic agents are subject to value-added tax. This economic category is an indirect tax borne by the final consumer.
SORIN-CONSTANTIN DEACONU
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Статистика и экономика, 2016 Intermediation of the commercial banks in tax relations between taxpayers (payers of fees, tax agents) and tax bodies throughout the existence of Russian Federation tax system had been interpreted by specialists very ambiguously.This situation occurs at ...
Elena I. Sycheva, Valentina V. Samoylova
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Unfair tax competition influence on the development of the sustainable economy and international economic relations [PDF]
E3S Web of Conferences, 2021 The gist of this article boils down to the impact of unfair tax competition on the current state and further development of a sustainable economy and international economic relations.
Sokolova Olga +2 more
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