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Uncertain tax positions and benefits of tax reconciliation: international experience
Вестник университетаThe purpose of the study is to analyse the experience of the United States of America and Great Britain in terms of regulation of requirements for the preparation of a report on uncertain tax positions (hereinafter referred to as UTP report) as a tool to
A. A. Aksent’ev
doaj +1 more source
Tax Compliance by Firms and Audit Policy [PDF]
Firms are usually better informed than tax authorities about market conditions and the potential profits of competitors. They may try to exploit this situation by underreporting their own taxable profits.
Frank A Cowell, Ralph Bayer
core
American Journal of Agricultural Economics, EarlyView.Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin +5 more
wiley +1 more source
Tax Evasion, Welfare Fraud, and ”The Broken Windows” Effect: An Experiment in Belgium, France and the Netherlands [PDF]
In a series of experiments conducted in Belgium (Wallonia and Flanders), France and the Netherlands, we compare behavior regarding tax evasion and welfare dodging, with and without information about others’ behavior.
Arno Riedl +3 more
core +6 more sources
THE PROBLEM OF TAX HAVENS AND THE ROMANIAN TAX AUTHORITIES’ REACTION [PDF]
CES Working Papers, 2013 The opportunities to avoid paying taxes provided by tax havens have motivated numerous multinational companies to resort to offshore operations, generating a significant tax loss at a global level. Romania is facing the same problem and the Finance Minister estimates that offshore operations in tax havens are approximately between three and four ...
openaire +2 more sources
Food insecurity and unemployment among immigrants in the United States
American Journal of Agricultural Economics, EarlyView.Abstract Immigrants can be more vulnerable to economic downturns and, during periods of economic hardship, more likely to experience food insecurity compared to natives. This study examines the differential effect of the unemployment rate on the probability of being food insecure among diverse groups of immigrant households relative to natives in the ...
Siwen Zhou +3 more
wiley +1 more source
SAGE OpenThis study aims to examine the effect of determinants of the quality of tax audits for content creation tax on formal tax compliance and actual tax compliance.
Omar Ikbal Tawfik +1 more
doaj +1 more source
FAILING STATES – THE IMPACT OF GOODS AND SERVICE TRADE LIBERALIZATION [PDF]
Any taxpayer lives with the feeling of being stolen when it finds that tax revenues are not used effectively and corruption is prevalent everywhere. Tax psychology appears often as an explanation of tax payers’ behavior in relation to taxation.
Lucian Alexandru Danciu
core
American Journal of Agricultural Economics, EarlyView.Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva +2 more
wiley +1 more source
Indonesian General Tax Authorities:
Proceedings of the 2nd Annual International Conference on Business and Public Administration (AICoBPA 2019), 2020 Mohd Aliff Syahmi bin Abdul Rashid +3 more
openaire +1 more source