Results 31 to 40 of about 21,472 (288)
Asian Journal of Accounting Perspectives, 2016 This study aims to examine the mediating role of tax fairness on the relationship between tax knowledge, tax complexity, and voluntary tax compliance. Based on 200 samples of taxpayers, it is found that tax knowledge increases tax fairness perceptions ...
Anna Azriati Che Azmi +3 more
doaj +5 more sources
Tax audit on tax revenue of SMEs in Nigeria
Humanities & Social Sciences CommunicationsGovernment expenditure is crucial to the macroeconomic income determination model and taxes constitute a major source of revenue for the government. However, low tax compliance jeopardises the government’s capacity to realise its tax revenue potential ...
Henry Inegbedion +1 more
doaj +1 more source
Determinants of internal ta compliance costs: Evidence from South Africa
Journal of Economic and Financial Sciences, 2016 Being tax compliant generates costs and these costs affect small business tax compliance behaviour and contribution. This study uses multiple regression analyses to investigate the key drivers of small business’s internal tax compliance costs (hours ...
Sharon Smulders +3 more
doaj +1 more source
A Scoping Review of Nudges for Enhancing Agricultural Policy
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Following PRISMA guidelines, we conduct a scoping review on 18 empirical studies on nudging interventions for farmers in Europe and the USA. The evidence on the effectiveness of nudges is mixed. Some studies demonstrate positive outcomes, particularly when nudges are combined with other interventions; others report no effect or negative ...
Nadja El Benni +4 more
wiley +1 more source
Tax Knowledge, Trust in Government, and Voluntary Tax Compliance: Insights From an Emerging Economy
SAGE OpenThis paper examines whether tax knowledge, tax fairness and trust affect voluntary tax compliance among small and medium enterprises (SMEs). Given the growing budget deficits and debt levels of developing economies, we contend that an understanding of ...
Thomas Appiah +2 more
doaj +1 more source
Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes +2 more
wiley +1 more source
Akrual: Jurnal Akuntansi, 2014 Tax is important source of state revenue for national development. One factor affecting tax revenue increase is tax payer compliance. Self assessment system that applied in Indonesia enable tax payer makes reporting non-compliance.
Umy Anisari Khulsum, Made Dudy Satyawan
doaj +1 more source
Markets Mitigate Land‐Use Competition From Energy Crops and Increase Farm Revenues
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Meeting the US Sustainable Aviation Fuel Grand Challenge target of 35 billion gal annually by 2050 will require an estimated 380 million–700 million dry tons of agricultural biomass feedstock. This study evaluates the implications of large‐scale biomass production for land use, crop production, and market outcomes under mature market ...
Daniel G. De La Torre Ugarte +2 more
wiley +1 more source
KEPATUHAN PAJAK UMKM DI KABUPATEN KUDUS
Profita, 2018 This study aims to examine how the influence of demographic factors, taxation system, tax avoidance factors, economic conditions, and the level of trust on MSMEs tax compliance in Kudus District.
Nita Andriyani Budiman
doaj +1 more source
Tax Compliance: Respectful Treatment and Institutional Image [PDF]
, 2021 Dewi Prastiwi +2 more
openalex +1 more source