Results 61 to 70 of about 602,537 (311)
Trust Breeds Trust: How Taxpayers are Treated [PDF]
Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying and evading taxes. A neglected aspect of tax compliance is the interaction of taxpayers and tax authorities.
Bruno S. Frey, Lars P. Feld
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Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
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
Diller, Markus +3 more
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Agribusiness, EarlyView.ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
wiley +1 more source
Tax Morale, Slippery-Slope Framework and Tax Compliance: A Cross-section Analysis [PDF]
Following two important strands of tax compliance literature, this empirical paper develops a cross-section analysis in order to test both the role of tax morale on tax compliance decisions and the main predictions of the slippery slope framework.
Gabriele Ruiu, Gaetano Lisi
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Agribusiness, EarlyView.ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal +2 more
wiley +1 more source
The excess burden of tax evasion - An experimental detection- concealment contest [PDF]
We present an experimental study on the wasted resources associated with tax evasion. This waste arises from taxpayers and tax authorities investing costly effort in the concealment and detection of tax evasion.
Matthias Sutter, Ralph C Bayer
core +3 more sources
Municipalities as the subjects of tax administration in the Republic of Lithuania.
Правоприменение, 2017 УДК 342.5+347.73The subject. Article deals with problem of the participation of the municipalities in tax administration in the Republic of Lithuania.The purpose of the article is clarify how municipalities may participate in tax administration in the ...
B. Sudavicius
doaj +1 more source
Job search theory and the slippery slope framework: an attempt to integration [PDF]
Recently, attempts have been made to formalize the assumptions of the ‘slippery slope’ framework about the effects of trust (in) and power (of) tax authorities on tax compliance.
Gaetano Lisi
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Boon or bane of advance tax rulings as a measure to mitigate tax uncertainty and foster investment [PDF]
, 2015 Tax uncertainty often negatively affects investment. Advance tax rulings (ATRs) are commonly used as a measure to provide tax certainty. Rulings are currently controversially discussed in the context of tax planning activities of multinational firms ...
Diller, Markus +3 more
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