Results 261 to 270 of about 2,202,850 (283)

Tax Compliance in a Simulated Heterogeneous Multi-agent Society

2006
We consider an individualised approach to agent behaviour in an application to the classical economic problem of tax compliance. Most economic theories consider homogeneous representative agent utilitarian approaches to explain the decision of complying or not with tax payment.
Luis Antunes 0001, João Balsa, Paulo Urbano, Luís Moniz, Catarina Roseta-Palma   +4 more
openaire   +2 more sources

The factors influencing the digital transformation intention of Tax Agents of the Consultancy and Tax Agent Association (HTCAA) in HoChiMinh, Vietnam

International Journal of Management Studies and Social Science Research
Digital transformation is becoming a crucial factor in various business sectors, including taxation and accounting. Research on the digital transformation of tax agencies within the Consultancy and Tax Agent Association of Ho Chi Minh City (HTCAA) has become imperative.
Dong Minh Hong, Thai Hong Thuy Khanh, Trinh Xuan Hoang   +2 more
openaire   +1 more source

Can tax agents support tax compliance in low‐income countries? Evidence from Uganda

Public Administration and Development, 2023
Giovanni Occhiali
exaly  

The impact of e-filing usage on the job performance of tax agents in Malaysia

International Journal of Business and Emerging Markets, 2022
Soliha Sanusi, Nor Farizal Mohammed, Nadiah Abd Hamid   +2 more
exaly  

A Study on Improvement of Tax Agent Legal System－Compared with the Japanese Tax Agent Legal System－

Korean Journal of Taxation Research, 2020
openaire   +1 more source

Tax compliance behaviour of tax agents: a comparative study of Malaysia and New Zealand.

2014
Tax agents have important roles in tax systems as both advocates for their clients and intermediaries for the tax authorities. The roles of tax agents are becoming more challenging with the changes in the tax landscape, such as with the implementation of the self-assessment systems (SAS) which transfers more responsibility to taxpayers to comply with ...
openaire   +2 more sources

Optimal Tax Systems with Behavioral Agents

SSRN Electronic Journal, 2019
Dylan Moore, Joel B. Slemrod
openaire   +1 more source

Modeling the Behaviour of Economic Agents as a Response to Information on Tax Audits

Communications in Computer and Information Science, 2019
Suriya Kumacheva, Ekaterina Zhitkova, Elena Gubar   +2 more
exaly  

Optimal social security tax with myopic agents

Economic Modelling, 2019
Hsun Chu
exaly  

Income Tax Evasion in a Society of Heterogeneous Agents – Evidence from an Agent-based Model

International Economic Journal, 2010
Sascha Hokamp
exaly