Results 11 to 20 of about 663,401 (208)
Tax compliance behavior of taxpayers in Ethiopia: A review paper
Cogent Economics & Finance, 2023 This review paper attempted to assess the tax compliance behavior of taxpayers in Ethiopia. The objectives were specifically to identify determinants and challenges of tax compliance behavior of taxpayers in Ethiopia. Taxes are the most important sources
Esmael Abdu, Mohammd Adem
doaj +3 more sources
Voluntary tax compliance behavior of individual taxpayers in Pakistan
Financial Innovation, 2021 Governments settle their financial obligations and pay for the public expenditures largely through finances generated from taxes. For many developing countries like Pakistan, the state authorities are still having difficulty to achieve tax compliance ...
Ibn e Hassan, Ahmed Naeem, Sidra Gulzar
doaj +2 more sources
Frontiers in Environmental Science, 2022 Employees' behavior and corporate social responsibility (CSR) can affect firms’ profitability and increase the corporate economic burden. This current research endeavors to explore how business firms navigate employees' technology-driven behavior and CSR
Yan Li +4 more
doaj +3 more sources
Corporate tax avoidance: a systematic literature review and future research directions [PDF]
LBS Journal of Management & Research, 2023 Purpose – The increased interest among academicians to explore more about tax management behavior is evident in the literature on corporate tax avoidance.
Anshu Duhoon, Mohinder Singh
doaj +1 more source
Technological and Economic Development of Economy, 2023 The topics approached in this paper are of interest due to the divergent opinions that emerged in the media academics and practitioners concerning how the double taxation conventions are constructed, the official language in which an international ...
Florin Cornel Dumiter
doaj +1 more source
Trust in Institutions and Tax Compliance. A Multilevel Analysis of the Regions of Spain
Finanse i Prawo Finansowe, 2022 The purpose of the article/hypothesis: The aim of this work is to delve into the significance of trust in the phenomenon of tax compliance. Specifically, the relationship between taxpayers’ trust in the Government, administrations and institutions and ...
Jesús Cantero-Galiano
doaj +1 more source
Analysis of the Tax Compliance in the EU: VECM and SEM
Mathematics, 2021 Tax compliance is an important indicator for the proper functioning of the tax authority, influencing the budget revenue level. In this study, a Vector Error Correction Model (VECM) analysis was developed to identify the long-term relationships between ...
Marius-Răzvan Surugiu +2 more
doaj +1 more source
Determinants of the Financial Contribution to the NHS: The Case of the COVID-19 Emergency in Italy
Frontiers in Psychology, 2020 The COVID-19 pandemic has quickly become an unprecedented challenge for many countries at a global level, requiring a significant amount of financial resources to support the National Healthcare System (NHS).
Cinzia Castiglioni, Edoardo Lozza
doaj +1 more source
Tax Salience: A Review of the Literature
JISR Management and Social Sciences & Economics, 2023 This study provides an understanding of tax salience through the review of the literature. The tax salience refers to the prominence and visibility of the taxes and their influence over the taxpayer’s behavior.
Muhammad Khurram Shabbir
doaj +1 more source
Economies, 2022 One of the main reasons governments of developing countries, including Vietnam, face many difficulties in tax collection is taxpayers’ non-compliance with taxes. Therefore, the question for the governments of these countries is how to encourage taxpayers
Thu Hien Nguyen
doaj +1 more source