Results 101 to 110 of about 34,533 (308)
Tax Evasion in the Philippines, 1981-1985 [PDF]
From the administrative and policy perspective, determination of magnitude of tax evasion and an analysis of tax evasion levels are imperative so that authorities may evaluate the success or failure of the enforcement mechanism.
Manasan, Rosario G.
core +1 more source
Artificial Intelligence Model for Detecting Tax Evasion Involving Complex Network Schemes
Aptisi Transactions on TechnopreneurshipTax evasion through complex network schemes poses a significant challenge to tax authorities, leading to substantial revenue losses. This paper aims to develop and evaluate an artificial intelligence model designed to detect tax evasion within complex ...
Nuryani Nuryani +4 more
doaj +1 more source
THE TAX SYSTEM AND TAXPAYERS BEHAVIOR
Studies and Scientific Researches: Economics Edition, 2014 The aim of the paper was to examine the behavioural coordinates of tax subjects and the intensity of the interaction between taxpayers and authorities.
Mihaela Brindusa Tudose, Gabriela Tiplic
doaj +1 more source
Taxpayer Information Assistance Services and Tax Compliance Behavior [PDF]
The traditional "enforcement" paradigm of tax administration views taxpayers as potential criminals, and emphasizes the repression of illegal behavior through frequent audits and stiff penalties. However, an important trend in tax administration policies
Michael McKee +3 more
core
American Journal of Agricultural Economics, EarlyView.Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin +5 more
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
Food insecurity and unemployment among immigrants in the United States
American Journal of Agricultural Economics, EarlyView.Abstract Immigrants can be more vulnerable to economic downturns and, during periods of economic hardship, more likely to experience food insecurity compared to natives. This study examines the differential effect of the unemployment rate on the probability of being food insecure among diverse groups of immigrant households relative to natives in the ...
Siwen Zhou +3 more
wiley +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva +2 more
wiley +1 more source
Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers' and tax authorities' view on investment behavior [PDF]
, 2014 Tax uncertainty often negatively affects investment. Advance tax rulings (ATRs) are commonly used to provide tax certainty. We analyze ATRs from the taxpayers' and tax authorities' perspectives. Investors request ATRs if the fee does not exceed a certain
Schneider, Georg +3 more
core
The Insistence of Blackness and the Persistence of Antiblackness in Ireland
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper positions Ireland as a critical site for examining the insistence of blackness and an antiblackness created and sustained through Irish ethnonationalist imaginaries and exclusionary processes. Drawing on connected sociologies and Irish Black Studies, this enquiry argues that antiblackness in Ireland operates as a generational force,
Philomena Mullen
wiley +1 more source