Results 11 to 20 of about 23,620 (299)
Investigating the effects of a permanent tax shock on banking interest on Economic Variables in Iran: A deterministic DSGE Approach [PDF]
اقتصاد باثبات, 2022 Taxes are considered as a stable and sustainable source of public financing of governments and policy makers which always looking to make the most of this financial tool by establishing optimal tax laws in order to achieve economic goals.
Paria Nejadaghaeianvash +3 more
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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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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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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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Tax morale and tax evasion: Social preferences and bounded rationality [PDF]
, 2012 We study a family of models of tax evasion, where a flat-rate tax finances only the provision of public goods, neglecting audits and wage differences. We focus on the comparison of two modeling approaches.
Vincze, J. +6 more
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Subjects of Tax Legal Relations
Сибирское юридическое обозрение, 2019 The article deals with issues related to classification and certain aspects of the legal status of subjects of tax legal relations, the concepts of “subjects of tax law”, “subjects of tax legal relations”, “participants in tax legal relations” are ...
L. V. Burnysheva, I. G. Lvova
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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
doaj
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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The Influence of Personal and Professional Ethics of Tax Agents on Their Perception of Tax Evasion
Asian Journal of Accounting Perspectives, 2023 Research aim: This study seeks to identify the relationship between the personal and professional ethics of tax agents and their perception of tax evasion. Design/ Methodology/ Approach: A four-section survey questionnaire was used to collect data from primary sources. A total of 349 questionnaires were collected via online distribution.
Magdalene Christie Anak Johnes Abit +2 more
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