Results 41 to 50 of about 219,001 (291)
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
Swedish farmers' approval of nudges
Agribusiness, EarlyView.Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen +2 more
wiley +1 more source
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
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
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
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
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
Confessions of a Poverty Researcher: My Journey Through the Foothills of Scholarship
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper describes the key events, experiences and ideas that influenced the author's career as a poverty researcher. He describes how his early disillusion with economics was replaced by a spark of interest in social issues and how his migration from the UK to Australia in the mid‐1970s provided the impetus to begin what became a lifetime ...
Peter Saunders
wiley +1 more source