Results 41 to 50 of about 11,127 (292)

Tax Compliance Costs of Bumiputera Small and Medium Enterprises in Northern Malaysia

International Journal of Management Studies, 2008
This paper explores and measures the level of tax compliance costs among Bumiputera small and medium enterprises in the Northern Region of Malaysia for the year of assessment 2003.
Hafizah Abdul Mansor, Mustafa Mohd Hanefah   +1 more
doaj  

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

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

Research on Tax Compliance Incentive Effects of Platform Companies from the Perspective of Incomplete Contract – An Empirical Study Based on China [PDF]

Amfiteatru Economic
In this paper, based on the incomplete contract perspective, we select the implementation of the Electronic Commerce Law of the People’s Republic of China as a quasi-natural experiment to study the tax compliance incentive effects of platform firms ...
Xuefeng Shao, Shi Chen
doaj   +1 more source

The Impacts of Health and Environmental Information Nudges on Meat Choices: Where Does Goat Meat Fit?

Agribusiness, EarlyView.
ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal, Sunil P. Dhoubhadel, Rodolfo M. Nayga Jr.   +2 more
wiley   +1 more source

Analysis of Tax Compliance Levels for Regional Taxes in the Provinces of Indonesia

Economies
This study examines how socialization costs, inspection costs, collection costs, motor vehicle tax rates (Pajak Kendaraan Bermotor, PKB), vehicle ownership transfer tax rates (Bea Balik Nama Kendaraan Bermotor, BBNKB), the Corruption Perception Index ...
Nella Ervina, Junaidi Junaidi, Zulgani Zulgani, Erni Achmad   +3 more
doaj   +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

A Survey of Tax Compliance Costs of Flemish SMEs: Magnitude and Determinants [PDF]

Environment and Planning C: Government and Policy, 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 entrepreneurs, called VOKA. Analyzing a sample of 151 Flemish SMEs, we find that the tax compliance costs—
Bilitis Schoonjans, Philippe Van Cauwenberge, Catherine Reekmans, Gudrun Simoens   +3 more
openaire   +3 more sources

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

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

Power and Trust as Determinants of Tax Compliance Costs

International Journal of Applied Research in Business and Management
Compliance with tax laws by taxpayers is fundamental to the collection of tax revenue. Taxpayers can either comply voluntarily or they can be forced by a revenue authority to comply.
Heinrich Dixon, Sharon Smulders, Elza Odendaal   +2 more
doaj   +1 more source