Results 251 to 260 of about 2,202,850 (283)
Some of the next articles are maybe not open access.
Exploring Tax Compliance: An Agent-Based Simulation
ECMS 2012 Proceedings edited by: K. G. Troitzsch, M. Moehring, U. Lotzmann, 2012This paper is just a concept presentation to be discussed at the ECMS12, based on preliminary work of a research project funded by the Spanish Institute for Fiscal Studies (Ministry of Economy). This project aims to build an agent-based model (ABM) for the simulation of tax compliance and tax evasion behaviour, and to calibrate it empirically in order ...
Francisco J. Miguel +3 more
openaire +2 more sources
Innovations in personal income tax in 2021 and their impact on the duties of tax agents
Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), 2021The role of personal income tax in the formation of the revenue part of the budget and the important place of tax agents in this process is determined, the application of the introduced progressive scale for personal income tax and updated reporting by tax agents is explained.
Vera Vladimirovna Mizyureva +2 more
openaire +1 more source
Using Agents for Detection of Frauds in Municipal Taxes
Seventh International Conference on Intelligent Systems Design and Applications (ISDA 2007), 2007This article presents the stages of software development based on agents used to achieve the main goal of this article, which is the detection of frauds in municipal taxes. In the stages of analysis and design of the system, the methodology MAS- CommonKADS and the ontology ONTOMADEM were used.
Claudio Henrique C. Sampaio +2 more
openaire +1 more source
Optimal taxes and pensions with myopic agents
Social Choice and Welfare, 2013zbMATH Open Web Interface contents unavailable due to conflicting licenses.
openaire +2 more sources
An Agent–Based Model of Tax Compliance with Social Networks [PDF]
National Tax Journal, 2007 In this paper, we use a computational modeling ap- proach to examine the long-standing social issue of tax compliance. Specifi cally, we design an agent-based model—the Networked Agent-Based Compliance Model (NACSM)—where taxpayers not only exist within localized social networks, but also possess heterogeneous characteristics such as perceptions about ...
Korobow, Adam +2 more
openaire +1 more source
Tax Evasion By Misinforming Withholding Agents
Public Finance Review, 1998This article inquires into a wage earner's decision to evade taxes by splitting his or Abstract her work efforts between several jobs while misinforming his or her employers regarding employment elsewhere. Under exact or approximate withholding by progres sive marginal rates, this behavior, accompanied by the failure to file a tax return, results in ...
openaire +1 more source
Supporting Small Business and Tax Agents
SSRN Electronic Journal, 2007I would like to talk to you about three things today. Firstly, ramping up our assistance to small business. Secondly, our other Compliance Program priorities for small business and tax agents, and finally a brief look at the tax industry and the future.
openaire +1 more source
Simulating Tax Evasion with Utilitarian Agents and Social Feedback
International Journal of Agent Technologies and Systems, 2010This article discusses the TAXSIM model for the simulation of tax evading behavior in a computational model of a single market sector. The rate of tax evasion is an agreement between an employer and an employee that is made to reduce costs. The agents’ expectations and satisfaction are results of the agents’ individual learning, based on their own ...
Attila Szabó +2 more
openaire +1 more source
Medical organizations as tax agent on personal income tax on copyright agreements
Buhuchet v zdravoohranenii (Accounting in Healthcare)The article is devoted to the analysis of the obligations of a medical organization when concluding author’s order contracts. We considered situations when companies should conclude such agreements, analyze legislation, and identify cases when a medical firm becomes a tax agent for personal income tax in such operations.
O.V. Shinkareva, S.A. Kormacheva
openaire +1 more source
Tax Timing and Liquidity Constraints: A Heterogeneous-Agent Model
Journal of Money, Credit and Banking, 1993This paper considers the Ricardian equivalence hypothesis in a model in which some families face binding liquidity constraints and others do not. The source of heterogeneity that generates binding constraints in some families, but not in others, is shown to be the rate of intergenerational discount.
openaire +1 more source