Results 31 to 40 of about 23,620 (299)

Incentive Effects of Bonus Taxes in a Principal-Agent Model [PDF]

open access: yesSSRN Electronic Journal, 2010
Several countries have implemented bonus taxes for corporate executives in response to the financial crisis of 2007-2010. Using a principal-agent model, this paper investigates the incentive effects of bonus taxes by analyzing the agent's and principal's behavior.
Dietl, Helmut   +3 more
openaire   +3 more sources

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

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

Small business rural taxpayers and their agents: Has tax reform affected their relationship? [PDF]

open access: yes, 2004
Prior to the introduction of the Goods and Services Tax in Australia most small business taxpayers had little if any direct contact with the Australian Taxation Office, preferring instead to employ the services of tax agents to represent them in ...
Australian Taxation Office   +2 more
core  

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

TAX COMPLIANCE AND THE CHOICE OF AN OPTIMUM STRATEGY FOR THE ECONOMIC AGENTS [PDF]

open access: yesJournal of Tax Reform, 2017
The strategy analysis of taxpayer behavior while observing tax law requires weakening of traditional initial assumptions in order to take into account the subjective character of economic agents’ reaction to tax system changes. The aim of the given research is to identify the appropriate model of taxpayers’ behavior in conditions of the tax control ...
Vladimir A. Molodykh   +1 more
openaire   +2 more sources

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

A Comprehensive Microbial Gene Catalog of the Human Airway Microbiome Across Anatomical Sites and Geographic Regions

open access: yesAdvanced Science, EarlyView.
An integrated Human Airway Microbiome Gene Catalog (iHAMGC) is constructed from 12,273 metagenomic airway samples, providing a high‐resolution reference of respiratory microbial genes. The catalog enables systematic exploration of taxonomic and functional variation across airway niches and geographic regions, revealing site‐specific and region ...
Qing Zhang   +15 more
wiley   +1 more source

Kenyan Farmers' Policy Priorities During Economic Crisis and Stability: Insights From a Best‐Worst Scaling Experiment

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia   +4 more
wiley   +1 more source

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