Results 41 to 50 of about 663,401 (208)
The Influence of Financial Secrecy and National Culture toward Tax Compliance
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2022 Tax compliance is essential to pursue the fulfillment of countries’ tax revenue. This research aims to prove the effect of country level of financial secrecy and the resraint culture toward the tax compliance behavior.
Ari Kristanto, Christina Kusumadewi
doaj +1 more source
Regulation for Conservatives: Behavioral Economics and the Case for "Asymmetric Paternalism" [PDF]
, 2003 Regulation by the state can take a variety of forms. Some regulations are aimed entirely at redistribution, such as when we tax the rich and give to the poor.
Camerer, Colin +4 more
core +2 more sources
RETHINKING ECONOMICS-OF-CRIME MODEL OF TAX COMPLIANCE FROM BEHAVIORAL PERSPECTIVE APPLIED TO ROMANIAN CASE [PDF]
Annals of the University of Oradea: Economic Science, 2016 Present paper tackles several research paradigms regarding tax compliance behavior that have been used to understand tax evasion phenomenon and tax avoidance behavior of the taxpayer.
Elena Ana Iancu(Nechita) +3 more
doaj
MOTIVES OF CYPTOCURRENCY TAX AVOIDANCE
Jurnal Akuntansi Kontemporer, 2023 Research Purposes. This study aim to find out the motives of cryptocurrency investors to carry out tax non-compliance behavior, people who influence, and obstacles that may reduce the desire to carry out tax violations. Research Methods. The research was
Amedea Cristabel Limantoro +1 more
doaj +1 more source
Security Returns and Tax Aversion Bias: Behavioral Responses to Tax Labels [PDF]
Journal of Behavioral Finance, 2014 This paper studies behavioral responses to taxes in financial markets. It is motivated by recent puzzling empirical evidence of taxable municipal bond yields significantly exceeding the level expected relative to tax exempt bonds. A behavioral explanation is a tax aversion bias, the phenomenon that people perceive an additional burden associated with ...
Blaufus, Kay, Möhlmann, Axel
openaire +2 more sources
THE IMPACT OF DEMOGRAPHIC FACTORS ON TAX COMPLIANCE IN INDONESIA
BAKI (Berkala Akuntansi dan Keuangan Indonesia), 2016 This study aims to determine how the impact of demographic factors on tax compliance behavior. Tax compliance behavior is seen from the taxpayer's intention to carry out tax evasion.
Ganda Frisno Pasaribu, Christine Tjen
doaj +1 more source
Social Norms and Conditional Cooperative Taxpayers [PDF]
, 2006 This paper incorporates tax morale into the Allingham Sandmo (1972) model of income tax evasion. Tax morale is interpreted as a social norm for tax compliance.
Traxler, Christian
core +2 more sources
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
THE IMPLICATIONS OF TAX MORALE ON TAX COMPLIANCE BEHAVIOR [PDF]
Annals of the University of Oradea: Economic Science, 2012 The present paper focuses on the analysis of tax compliance behavior from the tax morale standpoint. We grounded our research on the idea that empirical studies constantly invalidating the assumptions of theoretical models of tax evasion show there are more factors influencing compliance than just the economic ones (e.g., audit probability, fine, tax ...
Nichita Ramona-Anca +1 more
openaire +1 more source
Generation XYZ’s Perception on Zakat Mal and Tax: The Planned Behavior Perspective
Shirkah, 2019 The research aims to apply the theory of planned behavior to predict respondents’ intention of offering zakat mal (wealth) and tax payment. The research brings questionnaires, aiming to generate a descriptive research. Technique of analysis being applied
Arfah Habib Saragih
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