Results 81 to 90 of about 602,537 (311)

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  

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

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

Does Tax Competition Tame the Leviathan? [PDF]

We study the impact of tax competition on equilibrium taxes and welfare, focusing on the jurisdictional fragmentation of federations. In a representative-agent model of fiscal federalism, fragmentation among jurisdictions with benevolent tax-setting ...
Mario JAMETTI, Marius BRÜLHART
core  

The Power of Tax Authority and Tax Compliance: Does Tax Literacy Matter?

Jurnal Dinamika Akuntansi
Purpose: Our research aims to prove the influence of tax authority power (coercive and legitimate), tax morality, perception of fairness, and religiosity on tax compliance. Also, we test the moderating effect of tax literacy on the influence of the relationship between perceived fairness and coercive power on tax compliance. Methods: This research used
Indah Anisykurlillah, Junjung Sugiyat, Hasan Mukhibad   +2 more
openaire   +2 more sources

Is Youth's Engagement in Agribusiness an Opportunity or a Necessity? A Closer Look at the Situation in South Kivu, Eastern Democratic Republic of the Congo

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, Paul Martin Dontsop Nguezet, Shiferaw Feleke, Victor Manyong, Kamala Kaghoma Christian, Zoumana Bamba, Tahirou Abdoulaye   +6 more
wiley   +1 more source

TAX CONTROL AS AN ELEMENT OF INTERACTION BETWEEN TAX PAYERS AND TAX AUTHORITIES

Economies' Horizons
The article analyzes the role and importance of tax control as a key element of interaction between taxpayers and tax authorities. It is determined that tax control is a key element of the tax system, since the functioning of the country's economy depends on its effectiveness, and forms of tax control contribute to the efficiency of tax relations. The
Oksana Vinnytska, Liudmyla Chvertko
openaire   +3 more sources

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

The Runaway Taxpayer or: Is Prior Tax Notice Effective against Scofflaws? [PDF]

In this paper we study how prior tax notice (following audit and detection of tax fraud by Tax Authorities) affects individual behaviour in terms of tax compliance.
Gilberto Turati, Massimiliano Piacenza, Simone Pellegrino   +2 more
core  

Heterogeneity in Food Price Inflation Convergence Across the EU: Evidence From Club Dynamics and Structural Breaks

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