Results 21 to 30 of about 16,531 (211)
Factors Influencing Tax Avoidance and Tax Evasion in Nigeria: A Case Study of Wukari, Taraba State
Journal of Accounting Research, Organization and Economics, 2021 Objective – The goal of this study is to assess several factors that influence tax avoidance and evasion in Nigeria, with a focus on Wukari, Taraba State.
Paul Matudi Bako
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South African Journal of Economic and Management SciencesBackground: Dividends tax was introduced in South Africa in 2012 to simplify the corporate tax system, to promote international alignment and to encourage foreign investment.
Susanna M. van der Westhuyzen, Rudie Nel
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Advanced Materials, EarlyView.Metasurface‐engineered NC‐TENG arrays integrate tactile pressure mapping, non‐contact gesture sensing, and acoustic signal readouts in one ultrathin module, and outperforms pristine PDMS in terms of electrical output and real‐time spatial mapping for next‐gen wearables.
Injamamul Arief +12 more
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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
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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
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China Journal of Accounting Research, 2023 In accordance with the purchasing tax-deduction method and the receipt-based value added tax (VAT) system, the same transaction can be recorded by two firms, which creates self-enforcement properties, thereby restraining tax avoidance.
Hang Liu, Yitong Zhao
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Advanced Robotics Research, EarlyView.Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar +8 more
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Issues, Challenges and Problems with Tax Evasion: The Institutional Factors Approach
Gadjah Mada International Journal of Business, 2016 Tax evasion, particularly in developing countries is a debatable issue. Evasion is a disease and needs to be minimized so that the black economy or hidden economy can be mitigated.
Mohd Rizal Palil +2 more
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Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia +4 more
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Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková +4 more
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