Results 91 to 100 of about 34,533 (308)
Tax Climate in the National Press: A New Tool in Tax Behaviour Research
Journal of Social and Political Psychology, 2018 Given the inherently hidden nature of tax evasion, research on tax compliance can be challenging. By drawing on the ‘slippery slope’ framework, which suggests that the tax climate in a society can vary on a continuum between antagonistic and synergistic,
Edoardo Lozza, Cinzia Castiglioni
doaj +1 more source
Revenue authorities: Experiences from sub-Saharan Africa
, 2007 In most developing countries national tax collection is carried out by line departments within the Ministry of Finance. However, over the past two decades more than 30 developing countries, especially in Latin America and Africa, have created revenue ...
Fjeldstad, Odd-Helge
core
Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.We demonstrate the direct‐laser patterning of a gold thin film on polymethyl methacrylate to fabricate a temperature sensor for dentures. The temperature sensor‐embedded smart dentures are evaluated in an oral environment, enabling in‐situ monitoring for elderly healthcare.
Han Ku Nam +7 more
wiley +1 more source
The 'other nation'? Understanding rural taxpayers' attitudes towards the Australian tax system [PDF]
, 2001 The study reported in this paper examined rural taxpayers’ attitudes towards both the Australian Taxation Office (Tax Office) and the tax system. Data were taken from the Community Hopes, Fears and Actions Survey (Braithwaite, 2000), completed by a ...
Murphy, Kristina +3 more
core
Advanced Intelligent Systems, EarlyView.Complex dynamics, often avoided in electromechanical design, can enhance soft robotics. We develop durable magnetic soft actuators operating in tunable dynamic regimes, enabling random number generation, stochastic computing, and time‐series prediction.
Eduardo Sergio Oliveros‐Mata +14 more
wiley +1 more source
Jurnal Akuntansi Indonesia, 2013 This study examines the role of trust to moderate the relationship between deterrence factors and taxpayer compliance behavior. Their compalince on tax regulation is hypothesized to be determined by three factors i.e. tax audit, tax fine and trust in tax
Dwi Ratmono, Nur Cahyonowati
doaj +1 more source
Food inflation pass‐through from agricultural imports in a small open economy
American Journal of Agricultural Economics, EarlyView.Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley +1 more source
Analysis of Tax Compliance in Sub-Saharan Africa: Evidence from Firm-Level Study
Econometric Research in Finance, 2020 This study analyses tax compliance among firms in Sub-Saharan Africa (SSA) within an extended Slippery Slope Framework (eSSF). It applies instrumental variables and generalized estimating equations models on a constructed World Bank's Enterprise Survey ...
Adamu Jibir, Musa Abdu, Tasiu Muhammad
doaj
UNEARTHING THE PURPORTS OF TRUST IN AUTHORITIES AND POWER OF AUTHORITIES IN THE LATIN AMERICAN TAX CLIMATE [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014 In tax behavior research field, two dimensions compiling the “slippery slope framework” are regarded as main drivers of compliance, i.e., perceived trust in authorities and perceived power of authorities.
LARISSA BǍTRÂNCEA +2 more
doaj
American Journal of Agricultural Economics, EarlyView.Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
wiley +1 more source