Results 71 to 80 of about 19,441 (247)
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
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
KNOWLEDGE IS POWER. IMPROVING TAX COMPLIANCE BY MEANS OF BOOSTING TAX LITERACY [PDF]
Annals of the University of Oradea: Economic Science, 2015 Because empirical investigations entailing classical tax evasion models often reported consistent deviations from perfect rationality, social scientists interested in tax behavior have extended their area of research by focusing on compliance ...
Nichita Ramona-Anca
doaj
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
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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 +6 more
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
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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
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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
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Agribusiness, EarlyView.ABSTRACT While ESG (environmental, social, and governance) is emphasized among listed companies for their stakeholders and ESG disclosures, ESG engagement among unlisted companies has been rarely examined due to data limitations. This is particularly problematic for the agri‐food industry that has significant impacts on the environment and consists ...
Ying Wang, Satoru Shimokawa
wiley +1 more source
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