Results 81 to 90 of about 1,443,359 (291)
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
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How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency
Agribusiness, EarlyView.ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan +3 more
wiley +1 more source
Cogent Business & ManagementThis research aims to understand whether the Core Tax Administration System (CTAS) will strengthen the power or the trust dimensions of the Slippery Slope Framework (SSF) tax compliance model.
Nyoman Darmayasa +2 more
semanticscholar +1 more source
Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports
Agribusiness, EarlyView.ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley +1 more source
Evolution of the Content of the Service Function of the Tax Authorities
Управленческие наукиThe subject of the study is the activities of the Federal Tax Service (FTS of Russia), which annually strives to fulfil the objectives of not only increasing tax revenues to the budgets of the budgetary system of Russia, but also to improve the quality ...
L. I. Goncharenko, K. D. Krayushkin
doaj +1 more source
Efficiency of Croatian tax authorities
Newsletter : an occasional publication of the Institute of Public Finance, 2009 Croatian tax authorities are becoming more successful and efficient in collecting tax: in the period 1997–2006 they spent increasingly less money per kuna of collected revenues. The ever better indicators are even more evident if we analyse the periods 1997–2001 and 2002–2006 separately: in the first period 2.18 and in the second 1.90 lipa per kuna of ...
openaire +3 more sources
Access to Finance and Innovation in the Canadian Food Processing
Agribusiness, EarlyView.ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source
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
doaj +1 more source
Import Wheat Tenders and the Effects of the Russian Invasion
Agribusiness, EarlyView.ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson +2 more
wiley +1 more source
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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