Results 51 to 60 of about 22,829 (251)

Empathy, sympathy, and tax compliance [PDF]

Journal of Economic Psychology, 2014
This paper examines the effect of "empathy" and "sympathy" on tax compliance. We run a series of laboratory experiments in which we observe the subjects' decisions in a series of one-shot tax compliance games presented at once and with no immediate feedback.
Roberta Calvet, James Alm
openaire   +2 more sources

Farmers’ Protests in Germany: Media Coverage and Types of Bias

Agribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley   +1 more source

Tax Knowledge, Trust in Government, and Voluntary Tax Compliance: Insights From an Emerging Economy

SAGE Open
This 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, Daniel Domeher, Joseph Akadeagre Agana   +2 more
doaj   +1 more source

Price Transmission and Leadership in the Global Poultry Market: Results From Parametric and Nonparametric Approaches

Agribusiness, EarlyView.
ABSTRACT Brazil and the United States account for more than 40% of global poultry exports, with China and South Korea among their major destination markets. This study examines price transmission and market linkages between Brazil and the United States using monthly poultry export price data from January 1990 to December 2024. It also assesses which of
Khondoker Abdul Mottaleb, Shaikh M. Rahman, Syed Imran Ali Meerza   +2 more
wiley   +1 more source

Compliance Complexity and Tax Compliance for Individuals in Pre and Post M-filing Implementation in Malaysia

Journal of Accounting and Finance in Emerging Economies, 2015
Background: Mobile filing (m-filing) of tax returns through smartphones is one of the approaches to electronic tax filing. While electronic tax filing was introduced in 2006 in Malaysia, m-filing was only introduced into Malaysian tax system in 2012 ...
Abdulsalam Mas’ud, Nor Aziah Abdul Manaf, Natrah Saad   +2 more
doaj   +1 more source

Procedural Fairness and Tax Compliance [PDF]

Economic Analysis and Policy, 2008
Abstract For taxpayers it is important to be treated in a procedurally fair and respectful manner, especially when being committed to pay their share of taxes and feeling identified with the nation. In case of perceived unfair treatment and processes of unfair decision making, taxpayers resist paying the whole amount of their taxes due.
Hartner , Martina, Rechberger, Silvia, Kirchler, Erich, Schabmann, Alfred   +3 more
openaire   +4 more sources

Choice experiments on land managers' participation in environmental programs: A systematic review and meta‐analysis of estimate validity

American Journal of Agricultural Economics, EarlyView.
Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva, Angel Perni, Jesus Barreiro‐Hurle   +2 more
wiley   +1 more source

Tax Digitalization and Justice with Taxpayer Compliance and the Mediating Role of Tax Awareness

Aptisi Transactions on Technopreneurship
This study investigates the impact of tax information digitalization and tax fairness on taxpayer compliance, with tax awareness as a mediating variable.
Supriyati Supriyati, Dian Oktarina, Nur'aini Rokhmania, Kadek Pranetha Prananjaya   +3 more
doaj   +1 more source

PERANAN ETIKA, PEMERIKSAAN, DAN DENDA PAJAK UNTUK MENINGKATKAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Jurnal Akuntansi dan Keuangan Indonesia, 2012
This study aims to examine the determinants of compliance of Indonesian tax payers i.e. tax audit, fine and ethical variables. This study proposes a hypothesis that tax compliance is not only affected by deterrence factors such as tax audit and tax fine ...
Nur Cahyonowati, Dwi Ratmono, Faisal Faisal   +2 more
doaj   +1 more source

Social networks and occupational choice: The endogenous formation of attitudes and beliefs about tax compliance [PDF]

, 2014
Open Access funded by Economic and Social Research CouncilThe paper analyses the emergence of group-specific attitudes and beliefs about tax compliance when individuals interact in a social network.
Myles, Gareth D., Page, Frank, Myles, G.D., Rablen, MD, Page, F., Hashimzade, Nigar, Rablen, M.D., Myles, G., Page, F, Rablen, Matthew D., Rablen, M., Myles, GD, Hashimzade, N, Hashimzade, N.   +13 more
core   +1 more source