Results 21 to 30 of about 46,265 (304)
Studying Customer Satisfaction of Mashhad Airport Customs Based on Kano and Servqual Models [PDF]
International Journal of Management, Accounting and Economics, 2017 Over the past two decades, developed countries were shadowed by moving toward service-based economics, which is recently affecting developing countries.
Abbas Sharifipour +3 more
doaj
State Institutions and Tax Capacity [PDF]
IMF Working Papers, 2019 Would better state institutions increase tax collection, or would higher tax collection help improve state institutions? In the absence of conclusive guidance from theory, this paper searches for an empirical answer to this question, using a panel dataset covering 110 non-resource-rich countries from 1996 to 2017.
openaire +1 more source
Public attitudes to a wealth tax: the importance of ‘capacity to pay’ [PDF]
Fiscal Studies, 2021 AbstractIn this paper, we present findings from the first ever study, to our knowledge, to focus in detail on public attitudes to an annual wealth tax. We start with a brief review of relevant recent studies before outlining the mixed methods used, which involved a nationally representative survey of 2,243 members of the general public and four focus ...
Rowlingson, Karen +2 more
openaire +2 more sources
Enhancing the capacity of tax authorities and its impact on transfer pricing activities of FDI en-terprises in Ha Noi, Ho Chi Minh, Dong Nai, and Binh Duong province of Vietnam [PDF]
Management Science Letters, 2019 This study aims at discovering the relationship between the improvement in the capacity of tax authorities and its effect on the transfer pricing activities of foreign direct investment (FDI) enterprises in four provinces/cities of Vietnam: Ha Noi, Ho ...
Hong Nhat Nguyen +3 more
doaj +1 more source
A New Approach to Measuring Tax Effort
Economies, 2019 This paper attempts to extend the theoretical and empirical methodology employed in previous literature, by proposing a utility maximization process to estimate the optimal tax revenue from a sample of 30 countries. It is shown that an optimal tax system
Basil Dalamagas +2 more
doaj +1 more source
The Tax Collection Capacity of Afghanistan: An Answer in the Light of Rampant Tax Evasion Practices [PDF]
Kardan Journal of Law, 2019 Afghanistan has taken a number of measures to combat tax evasion, however, they have not led to strengthening tax compliance in the country. This is due to the prevalence of economic crimes and the weaknesses in the state’s tax model. This article argues that these problems present the greatest hurdle in Afghanistan's quest towards a tax compliant ...
openaire +2 more sources
Revenue Formation Policy in the European Union Budget
Vestnik MGIMO-UniversitetaThe European Union’s post-2027 agenda raises a deceptively simple question: where will the money come from? The problem has acquired new urgency since the European Commission’s July 2025 proposal for the 2028–2034 Multiannual Financial Framework ...
M. V. Strezhneva
doaj +1 more source
Tax enforcement and corporate donations: evidence from Chinese ‘Golden Tax Phase III’
China Journal of Accounting Studies, 2022 Using the implementation of “Golden Tax Phase III” as a quasi-natural experiment, we take the difference-in-differences (DID) method to examine how changes in taxation technology affect firm donations. Specifically, “Golden Tax Phase III” has reduced the
Zhi Jin, Chenghao Huang
doaj +1 more source
Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine
Advanced Materials, EarlyView.A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen +5 more
wiley +1 more source
Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics
Advanced Materials, EarlyView.“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair +3 more
wiley +1 more source