Results 131 to 140 of about 602,537 (311)

AN EVALUATION OF TAX AUTHORITIES’ RESPONSE TO TAX NONCOMPLIANCE: EVIDENCE FROM BOTSWANA

Studia Universitatis Babeș-Bolyai Negotia
This study critically examines the reforms implemented by the Botswana Unified Revenue Service in addressing tax noncompliance, focusing on their influence on taxpayer behaviour. Tax noncompliance, encompassing both evasion and avoidance, poses a significant challenge globally, particularly in terms of impacting revenue collection in developing nations
Edmore MUNJEYI, Daniel SCHUTTE
openaire   +2 more sources

The Cost of the National Disability Insurance Scheme: Australia's Print‐Media Discourse

Australian Journal of Social Issues, EarlyView.
ABSTRACT This paper examines the way that Australian newspapers have framed the cost of the National Disability Insurance Scheme (NDIS). Introduced in 2013, the NDIS represented a major change in Australia's disability support policy, moving for the first time to a nationwide universal insurance model.
Meera Chinnappa, Jennifer Smith‐Merry, Kuo‐yi Jade Chang   +2 more
wiley   +1 more source

The Coordination of Capital Income and Profit Taxation with Cross-Ownership of Firms [PDF]

This paper investigates the scope for international coordination of capital income and profit taxation.The paper considers a world of many symmetric countries where public goods are financed by taxes on capital income and on profits.In the open economy ...
Huizinga, H.P., Nielsen, S.B.
core   +1 more source

PENGARUH PERSEPSI KEKUASAAN OTORITAS PAJAK DAN KEPERCAYAAN TERHADAP KEPATUHAN PAJAK BUMI DAN BANGUNAN P-2 (Studi pada Wajib Pajak Orang Pribadi di Kabupaten Pati) [PDF]

, 2016
This research aimed to investigate the influence of perception of the power of tax authorities on the trust, trust on the tax compliance, and perception of the power of tax authorities on the tax compliance.
NUGROHO, Adhi Wahyu Setyo, ROHMAN, Abdul
core  

Beyond Robodebt: Media Representations of Welfare and Fraud Before and After the Robodebt Royal Commission

Australian Journal of Social Issues, EarlyView.
ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks, Georgia van Toorn   +1 more
wiley   +1 more source

The shaping of the tax audits regime in the new common consolidated corporate tax base (CCCTB) legislation: Proposed solutions for substantives and procedural provisions [PDF]

, 2008
The European Commission has been pursuing, since 2001, the project to introduce a common consolidated corporate tax base (CCCTB) as a systematic solution to overcome the tax obstacles to cross-border business activity in the EC internal market, and ...
Cerioni, L
core  

Owning Home, Finding Belonging: Relational Meanings of Homeownership for Migrant Healthcare Workers in Australia

Australian Journal of Social Issues, EarlyView.
ABSTRACT Migrant healthcare workers in Australia find themselves at the centre of three intersecting concerns, often presented as ‘crises’ in contemporary discourse: the ‘care crisis’, the ‘housing crisis’ and the ‘migration crisis.’ Yet their own perspectives on these issues are rarely foregrounded. This paper explores the role of homeownership in the
Leah Williams Veazey
wiley   +1 more source

Tax Administration and Timely Payments: A study of selected State Internal Revenue Service in South-West Nigeria

Perspektif: Jurnal Ilmu-ilmu Sosial
This study examined the effect of tax administration and timely payments: a study of selected Internal Revenue Service in South-West Nigeria. A field survey research method was adopted, primary data obtained through the administration of a structured ...
Adesemowo Modupeola Morenike, Celestina Ekene Chukwudi, Wasiu Olaide Bello   +2 more
doaj   +1 more source

Employment, hours of work and the optimal taxation of low income families [PDF]

This paper examines the tax schedule for low income families with children. We take an optimal tax approach based on a structural labour supply model which incorporates unobserved heterogeneity, fixed costs of work, childcare costs and the detailed non ...
Andrew Shephard, Richard Blundell
core  

Global Efforts of Tax Authorities and Tax Evasion Challenge [PDF]

Journal of Eastern Europe Research in Business and Economics, 2018
Darina Saxunova, Rita Szarkova
openaire   +1 more source