Results 31 to 40 of about 559,845 (299)

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  

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

Rich or poor: Who should pay higher tax rates?

open access: yes, 2017
A dynamic agent model is introduced with an annual random wealth multiplicative process followed by taxes paid according to a linear wealth-dependent tax rate.
de Oliveira, Paulo Murilo Castro
core   +1 more source

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

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

Social Norms and Conditional Cooperative Taxpayers [PDF]

open access: yes, 2006
This paper incorporates tax morale into the Allingham Sandmo (1972) model of income tax evasion. Tax morale is interpreted as a social norm for tax compliance.
Traxler, Christian
core   +2 more sources

Perspective on Aqueous Batteries: Historical Milestones and Modern Revival

open access: yesAdvanced Materials, EarlyView.
This review retraces the development of aqueous batteries from classical Zn‐MnO2 chemistry to modern Zn and Ni systems, correlating voltage, capacity, and electrolyte formulation with practical performance. By mapping historical success and failure onto current and future research directions, it identifies guiding principles that steer the design of ...
Fangwang Ming   +5 more
wiley   +1 more source

ChicGrasp: Imitation‐Learning‐Based Customized Dual‐Jaw Gripper Control for Manipulation of Delicate, Irregular Bio‐Products

open access: yesAdvanced Robotics Research, EarlyView.
Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar   +8 more
wiley   +1 more source

Tax Fairness in a Developing Country: Perceptions of Malaysian Tax Agents

open access: yesManagement and Accounting Review, 2020
Tax fairness has been used as one of the important determinants for tax compliance. Good perception of tax fairness would encourage taxpayers to comply with tax laws to avoid any unreported and unpaid revenue to the government. Individual taxpayers are required to pay income tax, and they may engage with tax agents for their tax computation.
openaire   +1 more source

The use of agent-based modelling to investigate tax compliance [PDF]

open access: yesEconomics of Governance, 2014
Agent-based modelling can be used to investigate the behavioural and social aspects of tax compliance. We illustrate the approach with two models. The first model emphasises the role of occupational choice in tax compliance, and explores the effect of non-compliance on risk-taking and income distribution.
Hashimzade, N   +3 more
openaire   +5 more sources

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