Results 11 to 20 of about 1,596,831 (339)
Governance quality and tax morale and compliance in Zimbabwe’s informal sector
Cogent Business & Management, 2020 Tax morale was found in literature to shape tax compliance behaviour and to be significantly correlated with strategies of tax effort across countries. In addition views regarding the quality of institutions, the cost-benefit analysis on the use of tax ...
Favourate Y. Sebele-Mpofu
doaj +2 more sources
Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda
Cogent Business and Management, 2020 The purpose of this study is to examine the relationship between knowledge requirements, complexity of the tax system and tax compliance in Uganda while exploring the indirect effects of compliance costs.
Doreen Musimenta
semanticscholar +3 more sources
Journal of Business Management and Accounting, 2023 Studies relating to tax compliance disclose that there is much likelihood of the corporate tax compliance behaviour getting influenced by the tax compliance behaviour of the in-house tax professionals.
Nivakan Sritharan +3 more
doaj +1 more source
A Brief Overview of the Tax Compliance Literature Specific to Experimental Studies
Maliye Çalışmaları Dergisi, 2023 Tax compliance is the complete and timely fulfillment of taxpayers’ tax obligations as per tax laws and regulations. Notably, the survey method has mainly been used in the tax compliance studies conducted in Turkey.In the international literature, many ...
Erhan Çelik, İsa Sağbaş
doaj +1 more source
Innovating the tax compliance management process [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2014 The taxpayers' observance of tax legislation (tax compliance) is important for every tax authority. This issue is particularly relevant in the contemporary circumstances when the application of tax laws occurs within a complex and ever-changing ...
Dimitrijević Marina
doaj +1 more source
Analisis Kemampuan Fiskus Dalam Pemeriksaan Pajak Guna Meningkatkan Kepatuhan Wajib Pajak
Jurnal Wacana Kinerja, 2020 Regarding the importance of public awareness in achieving tax compliance, it required a competent tax administration. The competence of tax authorities are an important factor in determining taxpayer compliance, especially in the self assessment system ...
Dadang Tahyu
doaj +1 more source
Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study
SAGE Open, 2023 This study explores how different factors affect tax compliance behavior among Romanian individual taxpayers. By unpacking tax compliance into nine drivers—tax system fairness, trust in government and tax authorities, efficiency, and transparency of ...
V. Trifan +3 more
semanticscholar +1 more source
The role of social norms and trust in authority in tax compliance dilemmas
Cogent Business & Management, 2023 This study aims to examine the effect of economic factors and psychological factors on dilemmas in tax reporting. This study considers psychological factors caused by the inconsistency of the traditional tax compliance model.
Nur Cahyonowati, D. Ratmono, A. Juliarto
semanticscholar +1 more source
A survey of tax compliance costs of Flemish SMEs: magnitude and determinants [PDF]
, 2011 This study presents survey evidence on the magnitude and determinants of tax compliance costs in Flemish small and medium-sized enterprises (SMEs). Data were obtained from an Internet questionnaire among members of a professional network of Flemish ...
Reekmans, Catherine +3 more
core +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 +4 more sources