Audit probability versus effectiveness: The Beckerian approach revisited [PDF]
, 2012 The Beckerian approach to tax compliance examines how a tax authority can maximize social welfare by trading-off audit probability against the fine rate on undeclared tax.
Rablen, M
core +4 more sources
Do Individuals Comply on Income Not Reported by Their Employer [PDF]
, 2007 Individuals (e.g., the self-employed and those earning casual wages such as tips) with income not reported to the tax authority by a third party may be less likely to be detected evading taxes relative to the case in which their income is subject to ...
James R. Alm +2 more
core +1 more source
The Impact of Perceived Ethical work climate on Proactive Behavior The Mediating Role of Psychological Empowerment "An Empirical Study" [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2023 This research aims at examining the direct and indirect impact of Perceived ethical work climate on proactive behavior at Egyptian Tax Authority in Gharbia Governorate .
أية حسين السيد أبو جبل أبو جبل +2 more
doaj +1 more source
Impact of Taxpayer Compliance on Revenue Collection: A Case of Mbeya City, Tanzania [PDF]
International Journal of Management, Accounting and EconomicsThe research aims to investigate the effect of taxpayer compliance on revenue collection using Mbeya City as a case study. Examine the degree of compliance, the variables influencing taxpayer compliance, and the relationship between taxpayer compliance ...
Beny Mwenda, Lewis Charles
doaj +1 more source
Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study
Jurnal Akuntansi dan Keuangan, 2019 The aims of this research is to do relevance on taxpayer compliance attitude based on slippery slope theory. The method used in this research is an experimental method with 63 taxpayers as the samples.
I Nyoman Putra Yasa +1 more
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Procedural aspect of cooperation of public authorities in issuing tax decisions
Prawo Budżetowe Państwa i Samorządu, 2020 The article is focused on cooperation of public authorities when they are issuing tax decisions in the light of Article 209 of the Tax Ordinance Act.
Ireneusz Nowak
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YADNYA SEBAGAI PEMAKNAAN LAIN ATAS NILAI WAJAR HARTA AMNESTI PAJAK [PDF]
Jurnal Akuntansi Multiparadigma, 2017 : Yadnya is as a New Meaning of Fair Value on Tax Amnesty Asset. This study aims to offer a new meaning of fair value of tax amnesty assets disclosed. Fair value of assets is as a symbol “authority” government.
I Nyoman Darmayasa
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Determinants of Efficiency of Tax’s Collection in Oman
JABE (Journal of Accounting and Business Education), 2022 This study examines the relationship between determinants of tax efficiency (tax awareness, electronic procedures and auditing procedures) and efficiency of tax collection in Oman.
Yousuf Nasser Amur Alsarmi +1 more
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Impact of Taxes on Economic Growth in Tanzania [PDF]
International Journal of Management, Accounting and EconomicsThe purpose of the research was to ascertain how taxes affected Tanzania's economic growth. specifically looked at how Tanzania's economic development was impacted by import taxes, value-added taxes, and corporate income taxes.
Nshunju Martin, Beny Mwenda
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Yu Kilchun’s Concept of Reform of the Tax System in the Korean Empire [PDF]
International Journal of Korean History, 2016 Yu Kilchun in “Semubu (Tax Department)” criticizes the trend of the tax system, in which the authority to impose and collect taxes had been taken away from the local magistrates and the isŏ class (composed of hyangni, local functionaries, and sŏri ...
Jinah Yang
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