Results 31 to 40 of about 8,116 (294)

Factors driving tax compliance costs of small businesses in the South African construction industry

open access: yesActa Commercii, 2019
Orientation: Tax compliance costs are regressive in nature and impose a heavy burden on performance and sustainability of small businesses. Research purpose: The aim of this article was to identify endogenous factors that drive tax compliance costs of ...
Obert Matarirano   +2 more
doaj   +1 more source

Income Tax Returns: Reducing Compliance Costs for Personal Income Taxpayers in Slovenia [PDF]

open access: yesFinancial Theory and Practice, 2009
Simplifying procedures and improving legislation generally lead to a reduction in the compliance costs. The introduction of pre-filled tax returns clearly simplifies the tax compliance procedure.
Maja Klun
doaj  

A MODEL-THEORETICAL ANALYSIS FOR DIGITAL TAX ADMINISTRATIONS

open access: yesInternational Journal of Innovative Technologies in Economy, 2021
Fairness in the sense of tax equality is a fundamental principle in modern tax systems. In recent years tax administrations have been making tremendous advances in moving from paper tax returns to a far-reaching digitalisation of the taxation procedure ...
Tina Krieger
doaj   +1 more source

Compliance Cost and Officer’s Supervision on MSME’s Tax Compliance Moderated by Tax System Modernization

open access: yesInterdisciplinary Social Studies, 2023
Background: One of the primary sources of revenue for the state is taxes. This money will be used by the government to pay for a range of costs, including as fuel subsidies, finance for national development, and other general government expenses. The state will be able to manage a tax-supported administrative infrastructure as a result.
Sandi Sandi, Estralita Trisnawati
openaire   +1 more source

Cost‐Effectiveness of Low‐Dose Colchicine Prophylaxis When Starting Allopurinol Using the “Start‐Low Go‐Slow” Approach for Gout: Evidence From a Noninferiority Randomized Double‐Blind Placebo‐Controlled Trial

open access: yesArthritis Care &Research, EarlyView.
Objective The aim of this study was to investigate the cost‐effectiveness of low‐dose colchicine prophylaxis for preventing gout flares when starting allopurinol using the “start‐low go‐slow” approach. Methods Participants with gout, fulfilling the American College of Rheumatology recommendations for starting urate‐lowering therapy and with serum urate
Yana Pryymachenko   +4 more
wiley   +1 more source

TAX INDUCTION AS A MEANS OF CONSTRUCTION OF AN EFFICIENT TAX ADMINISTRATION

open access: yesRevista Eletrônica do Curso de Direito da UFSM, 2017
This paper deals with tax induction as an effective tax administration. Through a bibliographic study and the application of the logical deduction, it was noticed that the efficient Tax Administration should focus on reducing administrative costs and on ...
Maria Lírida Calou de Araújo e Mendonça   +1 more
doaj   +1 more source

Income Tax Compliance Costs of Working Individuals [PDF]

open access: yesPublic Finance Review, 2013
We analyze the compliance costs of individual taxpayers resulting from the German income tax (tax year 2007). Using survey data that have been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpayers.
Blaufus, Kay   +2 more
openaire   +1 more source

Impact of Positive Lifestyle Behaviors on Direct Health Care Cost Savings for Low Back Pain

open access: yesArthritis Care &Research, EarlyView.
Objective This study aimed to investigate the relationship between a previously purpose‐developed lifestyle behavior scale and health care cost savings related to low back pain (LBP). Methods This longitudinal study used data from the Australian Twin Back (AUTBACK) study. LBP and lifestyle behavior measures were collected at baseline. Physical activity
Ye Tian   +8 more
wiley   +1 more source

Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine

open access: yesAdvanced Materials, EarlyView.
A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen   +5 more
wiley   +1 more source

Large‐Area 2D Metasurface‐Based Triboelectric E‐Skin Arrays: Contact & Proximity Tactile Mapping with Broadband Acoustic Readouts

open access: yesAdvanced Materials, EarlyView.
Metasurface‐engineered NC‐TENG arrays integrate tactile pressure mapping, non‐contact gesture sensing, and acoustic signal readouts in one ultrathin module, and outperforms pristine PDMS in terms of electrical output and real‐time spatial mapping for next‐gen wearables.
Injamamul Arief   +12 more
wiley   +1 more source

Home - About - Disclaimer - Privacy