Results 31 to 40 of about 663,401 (208)
SODA WARS: THE EFFECT OF A SODA TAX ELECTION ON UNIVERSITY BEVERAGE SALES [PDF]
, 2019 We examine how soda sales changed due to the campaign attention and election outcome of a local excise tax on sugar-sweetened beverages. Using panel data of beverage sales from university retailers in Berkeley, California, we estimate that soda purchases
Jung, K +3 more
core +1 more source
Frontiers in Psychology, 2019 A constructive, highly professional relationship between tax authorities and taxpayers is essential for tax compliance. The aim of the present paper was to explore systematically the determinants of this relationship and related tax compliance behaviors ...
Katharina Gangl +4 more
doaj +1 more source
Cultural Influences on Tax Perceptions and Compliance in Rural Timor
Riset Akuntansi dan Keuangan IndonesiaThis study examines local wisdom and people's attitudes towards taxes in Kefamenanu, East Nusa Tenggara, focusing on how cultural values influence people's views on tax obligations.
Danny Wibowo
doaj +1 more source
SCRUTINIZING TRUST IN AUTHORITIES AND POWER OF AUTHORITIES AS FACETS SHAPING THE MEDITERRANEAN TAX CLIMATE [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014 Tax literature acknowledges that trust in authorities and power of authorities, as grassroots dimensions of the “slippery slope framework”, influence compliance behavior.
LARISSA BǍTRÂNCEA +2 more
doaj
Income tax compliance behavior of businesses: The case of Vietnam [PDF]
Decision Science LettersThe socio-economic development of each country requires the contribution of businesses to social goals and the state budget. Improving tax compliance behavior is consistent with improving the ability of businesses to contribute to the budget ...
Hang Do Thi Thu
doaj +1 more source
A BIRD’S EYE VIEW ON CITIZENS’ TRUST IN AND POWER OF TAX AUTHORITIES IN EAST AND SOUTH ASIA [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014 In tax behavior research, “slippery slope” framework represents an important instrument of assessing compliance, based on its two dimensions: trust in authorities (citizens’ perceptions regarding authorities’ disposition to work for the sake, safety ...
LARISSA BĂTRÂNCEA
doaj
SUDUT PANDANG MASYARAKAT TENTANG TINGKAT KEPATUHAN PAJAK DI JEPARA
Profita, 2019 This research aims to examine whether tax compliance is affected by transparency, trust, and tax knowledge. This research used attribution theory from the theory of planned behavior to investigate the effect of behavior that limits taxpayers in carrying ...
Khoirul Fuad
doaj +1 more source
, 2011 Purpose: The purpose of this paper is to examine the impact of organizational ethical culture on the ethical decisions of tax practitioners in mainland China.
SHAFER, William Eugene +1 more
core +1 more source
Behavioral Explanation of Tax Asymmetries [PDF]
SSRN Electronic Journal, 2011 This note develops a behavioral explanation for the existence of an asymmetric tax treatment of gains and losses when investors are loss averse. We find that loss offset rules should be more restrictive for investors which are (1) more risk averse in case of gains, (2) less risk seeking in case of losses, or (3) more loss averse.
Forchmann, Martin, Jacob, Martin
openaire +2 more sources
FINANCIAL PSYCHOLOGY OF TAXPAYERS AS A FACTOR IN THE EFFECTIVENESS OF BUDGETARY POLICY
Соціальна економікаBudgetary policy is traditionally considered through the lens of macroeconomic indicators, legal regulation, and administrative mechanisms; however, this perspective increasingly proves insufficient for achieving sustainable fiscal outcomes.
Olena Sukach
doaj +1 more source