Results 261 to 270 of about 23,603 (299)
Metformin-Mediated Glycaemic Regulation as a Potential Strategy for Breast Cancer Prevention. [PDF]
Cancer MedJinadasa AGRG +4 more
europepmc +1 more source
Characterization and evaluation of a novel polylactic acid-made bioreactor for large-scale adherent cell expansion. [PDF]
Appl Microbiol BiotechnolBoshof B +5 more
europepmc +1 more source
Agents in International Tax Treaties
, 2023 Abstract This chapter discusses agents in international tax treaties. One of the most common ways through which an enterprise may undertake business in another jurisdiction is through the provision of services by an agent. The chapter examines one particular issue in relation to agents in international tax treaties: the treatment of ...
Sunita Jogarajan
exaly +4 more sources
Tax compliance behaviour of tax agents: a comparative study of Malaysia and New Zealand. [PDF]
, 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 ...
Hamid, Suhaila Abdul
openaire +3 more sources
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SSRN Electronic Journal, 2022
Experimental and empirical findings suggest that non-pecuniary motivations play a significant role as determinants of taxpayers' decision to comply with the tax authority and shape their perceptions and assessment of the tax code. By contrast, the canonical optimal income taxation model focuses on material sanctions as the primary motive for compliance.
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Experimental and empirical findings suggest that non-pecuniary motivations play a significant role as determinants of taxpayers' decision to comply with the tax authority and shape their perceptions and assessment of the tax code. By contrast, the canonical optimal income taxation model focuses on material sanctions as the primary motive for compliance.
openaire +2 more sources
Agents that collude to evade taxes
Proceedings of the 6th international joint conference on Autonomous agents and multiagent systems, 2007We explore the link between micro-level motivations leading to and being influenced by macro-level outcomes to study the complex issue of tax evasion. If it is obvious why there is a benefit for people who evade taxes, it is less obvious why people would pay any taxes at all, given the the small probability of being caught, and the small penalties ...
Luis Antunes 0001 +2 more
openaire +1 more source
A Study on the Improvement of the Tax Agent Disciplinary
THE KOREAN TAX ASSOCIATION, 2023A tax agent plays a role in supporting the faithful fulfillment of tax obligations. This study examines whether the disciplinary for tax agents in Korea works as an effective means of sanctioning for the regulation of tax disorder, and suggests improvement plans.
Hwa Jeong Kwang, Eun Sun Ki
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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 +1 more source
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