Results 21 to 30 of about 560,783 (257)

The Effect of Volume of Transaction On The Intention Towards Tax E-filing

open access: yesSHS Web of Conferences, 2017
Volume of transaction is specifically referring to number of clients or return forms dealing by tax agents/preparers. This variable does play role even though there is less empirical evidence on this matter.
Aziz Saliza Abdul, Idris Kamil Md
doaj   +1 more source

SYSTEM DYNAMICS MODEL OF TAX BEHAVIOR TAKING INTO ACCOUNT INCOME DISTRIBUTION

open access: yesВісник Харківського національного університету імені В.Н. Каразіна: Серія Економіка, 2019
The problem of investigating the impact of taxation on the behavior of economic agents remains relevant within a long period of time. This is due, on the one hand, to the multiplicity of channels of this influence, which cover different aspects of people'
Tatiana Bitkova   +2 more
doaj   +1 more source

Modelling the Transition towards a Carbon-Neutral Electricity System—Investment Decisions and Heterogeneity

open access: yesEnergies, 2021
To achieve the climate goals of the Paris Agreement, greenhouse gas emissions from the electricity sector must be substantially reduced. We develop an agent-based model of the electricity system with heterogeneous agents who invest in power generating ...
Jinxi Yang   +2 more
doaj   +1 more source

أهمية التحقيق الجبائي للتسيير في الإدارة الجبائية – دراسة تطبيقية لمفتشية الضرائب أول نوفمبر بغرداية [PDF]

open access: yesمجلة الاجتهاد للدراسات القانونية والاقتصادية, 2023
The Fiscal checking For Management is one of the internal control mechanisms that the tax administration resorts to in evaluating the performance of its interests through the use of a set of methods and procedures that enable it to eliminate many errors ...
غشي العيد   +1 more
doaj  

Assessment of Tax Risks Arising from Personal Income Tax Agents

open access: yesФинансы: теория и практика
Personal income tax (PIT) is one of the budget-forming taxes in the Russian Federation, therefore, an important direction of tax planning is the  assessment  of  risks  arising  from  both  tax  agents  (at  the  micro  level)  and  the state represented
E. Е. Smirnova
doaj   +1 more source

Income taxation, uncertainty and stability [PDF]

open access: yes, 1997
This paper develops a political model to analyze the stability of income tax schedules. It is assumed that agents perceive any proposed alternative tax policy as more uncertain than the status quo. A tax policy is stable if it is a Condorcet winner.
Marhuenda, Francisco   +1 more
core   +4 more sources

Large‐Area 2D Metasurface‐Based Triboelectric E‐Skin Arrays: Contact & Proximity Tactile Mapping with Broadband Acoustic Readouts

open access: yesAdvanced Materials, EarlyView.
Metasurface‐engineered NC‐TENG arrays integrate tactile pressure mapping, non‐contact gesture sensing, and acoustic signal readouts in one ultrathin module, and outperforms pristine PDMS in terms of electrical output and real‐time spatial mapping for next‐gen wearables.
Injamamul Arief   +12 more
wiley   +1 more source

Does Whistleblowing on Tax Evaders Reduce Ingroup Cooperation?

open access: yesFrontiers in Psychology, 2021
Whistleblowing is a powerful and rather inexpensive instrument to deter tax evasion. Despite the deterrent effects on tax evasion, whistleblowing can reduce trust and undermine agents’ attitude to cooperate with group members.
Philipp Chapkovski   +2 more
doaj   +1 more source

On the role of backauditing for tax evasion in an agent-based Econophysics model

open access: yes, 2012
We investigate an inhomogeneous Ising model in the context of tax evasion dynamics where different types of agents are parametrized via local temperatures and magnetic fields.
Pickhardt, M., Seibold, G.
core   +1 more source

Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics

open access: yesAdvanced Materials, EarlyView.
“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair   +3 more
wiley   +1 more source

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