Results 91 to 100 of about 1,443,359 (291)

THE ROLE OF ARTIFICIAL INTELLIGENCE IN ENHANCING TAX COMPLIANCE AND FINANCIAL REGULATION

Finance & Accounting Research Journal
Artificial Intelligence (AI) has emerged as a transformative force in various domains, including tax compliance and financial regulation. This review explores the pivotal role of AI in enhancing these critical aspects of governance and economic stability.
Joseph Kuba Nembe, Joy Ojonoka Atadoga, Noluthando Zamanjomane Mhlongo, Titilola Falaiye, Odeyemi Olubusola, Andrew Ifesinachi Daraojimba, Bisola Beatrice Oguejiofor   +6 more
semanticscholar   +1 more source

Testing the Marketing Performance of German Wheat Farmers

Agribusiness, EarlyView.
ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley   +1 more source

Theoretical foundations of voluntary tax compliance: evidence from a developing country

Humanities and Social Sciences Communications
Tax non-compliance is a persistent problem that is becoming increasingly common worldwide. The main objective of this study is to examine the factors that influence voluntary tax compliance among large taxpayers in Ethiopia based on the theoretical ...
Agumas Alamirew Mebratu
semanticscholar   +1 more source

Is Youth's Engagement in Agribusiness an Opportunity or a Necessity? A Closer Look at the Situation in South Kivu, Eastern Democratic Republic of the Congo

Agribusiness, EarlyView.
ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole, Paul Martin Dontsop Nguezet, Shiferaw Feleke, Victor Manyong, Kamala Kaghoma Christian, Zoumana Bamba, Tahirou Abdoulaye   +6 more
wiley   +1 more source

KEPERCAYAAN TERHADAP OTORITAS PAJAK SEBAGAI PEMODERASI PENGARUH DETERRENCE FACTORS TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI

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

Determinants of Tax Compliance Behavior: A Case Study in Ethiopia

SAGE Open
Policymakers and tax authorities in developing countries face challenges in comprehending the determinants of tax-compliance behavior. This study employs empirical investigation to explore the factors that influence taxpayers’ voluntary and enforced tax ...
Mohammed Adem, Tahir Desta, Bizuneh Girma   +2 more
semanticscholar   +1 more source

Heterogeneity in Food Price Inflation Convergence Across the EU: Evidence From Club Dynamics and Structural Breaks

Agribusiness, EarlyView.
ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
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  

Farmers’ Protests in Germany: Media Coverage and Types of Bias

Agribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley   +1 more source

Tax Authority Advice and the Public [PDF]

, 2020
There is now almost universal acceptance that tax law is overly complex and indeterminate; and yet, there has to date been no comprehensive assessment of the role of the tax authority in the current arrangement. If the legislation and case law offer few immediate answers to the taxpayer, then the role of Her Majesty's Revenue & Customs (HMRC) in ...
openaire   +3 more sources