Results 41 to 50 of about 218,383 (292)
SCRUTINIZING TRUST IN AUTHORITIES AND POWER OF AUTHORITIES AS FACETS SHAPING THE MEDITERRANEAN TAX CLIMATE [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014 Tax literature acknowledges that trust in authorities and power of authorities, as grassroots dimensions of the “slippery slope framework”, influence compliance behavior.
LARISSA BǍTRÂNCEA +2 more
doaj
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
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
SHS Web of Conferences, 2017 Hidden income is a business income and individual income should be recorded and taxed but taxpayers are not reported in full or not reported at all. In this paper we examine the determinants of tax non-compliance among Small and Medium Enterprises (SMEs)
Mohamad Marziana, Mohd Ali Mohd Asri
doaj +1 more source
Conceptual foundations of tax risk of business entities [PDF]
Економіка та управління АПКThe article purpose of is to substantiate the conceptual foundations of the tax risk of business entities based on the essence definition. Based on the development of approaches to the interpretation of the «tax risk» concept by foreign scientists, a ...
Boyko S. +3 more
doaj +1 more source
Estimating and Alleviating the Goods and Services Tax Compliance Cost Burden Upon Small Business [PDF]
Revenue Law Journal, 2001 The burden of small business acting as an ‘unpaid tax collector’, particularly for the Goods and Services Tax (GST), is currently subject to much political debate in Australia. However, realistic proposals as how best to alleviate this burden are few and far between.
openaire +1 more source
Tax compliance costs: a business administration perspective [PDF]
, 2009 The paper analyses the relationship of tax compliance costs and business strategy. Due to instruments, like information technology, simplified cash accounting or outsourcing compliance activities to tax advisers, private businesses have a set of ...
Eichfelder, Sebastian, Schorn, Michael
core
Agribusiness, EarlyView.ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley +1 more source
Improvement of Tax Service Efficiency Management
Управленческие науки, 2020 Purpose of the paper is to assess the effectiveness of the Russian tax system in comparison with the development of public service in tax authorities. We use both quantitative methods (e.g.
G. A. Borshchevskii
doaj +1 more source