Results 61 to 70 of about 443,436 (314)

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

Tax compliance cost and international trade in Africa [PDF]

, 2019
International trade in Africa could be one of the antidotes to the precarious poverty and economic deficiency in which the continent finds itself. An outward orientation towards international trade opens the continent to many opportunities including an ...
Ablorde, Francis, Asorwoe, Elvis, Atiase, Victor, Kolade, Oluwaseun   +3 more
core  

Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research [PDF]

, 2014
This paper reviews the literature on taxation of the informal economy, taking stock of key debates and drawing attention to recent innovations. Conventionally, the debate on whether to tax has frequently focused on the limited revenue potential, high ...
Abor J., Alm J., Anuradha Joshi, Assobo A. B., Baross P., Bird R., Bird R., Bird R., Bird R., Bodin J.-P., Boesen N., Casanegra de Jantscher M., Chen M., Christopher Heady, Coolidge J., Cross J., Daly J., de Mel S., de Soto H., Everest-Phillips M., Fjeldstad O.-H., Fjeldstad O.-H., Foreign Investment Advisory Service, Garcia-Bolivar O., Gordon R., Hart K., Hategeka E., Heredia B., Hickey S., Howell J., International Monetary Fund (IMF), James S., Jaramillo M., Jibao S., Jibao S., Kamunyori S., Kanbur R., Kanbur R., Keen M., Kenyon T., Kloeden D., Korsun G., Levi M., Lindell I., Lipsky M., Loeprick J., McCarten W., McKerchar M., Meagher K., Ngoi G. K., Pimhidzai O., Portes A., Prichard W., Prichard W., Prichard W., Prichard W., Roever S., Sadka E., Sander C., Schneider F., Schneider F., Schomerus M., Shekidele C., Stella P., Tegera A., Terkper S. E., Titeca K., Torgler B., Torgler B., Vincent U., Warner J., Warner J., Wilson Prichard   +72 more
core   +3 more sources

Rent Tax Education, Rent Tax Compliance Cost and Rent Tax Compliance in Ghana

Journal of Business and Enterprise Development (JOBED)
This study investigated the moderating role of the cost of complying with the rent tax on the relationship between rent tax education and tax compliance in Ghana, using a quantitative approach with 146 property owners and renters as the audience. Employing PLS-SEM analysis, the research revealed a significant positive relationship between rent tax ...
Precious Quansah, Vincent Adela, Emmanuel Yaw Arhin, Frank Karikari Agyemang, Mordecai Akondoh Ansah, Samuel Duku Yeboah   +5 more
openaire   +1 more source

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

Understanding the compliance costs of benefits and tax credits [PDF]

, 2009
This report describes a scoping study to understand more about the nature of the 'costs of compliance' that claimants of social security benefits and (personal) tax credits incur, and discusses possible ways of measuring such costs. 'Costs of compliance' refers to the costs - time, money and psychological costs - that are imposed on applicants for, and
Mike Brewer, Jonathan Shaw, Fran Bennett
openaire   +2 more sources

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

EVALUATING THE EFFECTS OF ELECTRONIC BILLING AND FISCALIZATION ON BUSINESS EFFICIENCY AND TAX COMPLIANCE: A STUDY OF ALBANIAN ENTERPRISES [PDF]

Zbornik Radova Ekonomskog Fakulteta u Istočnom Sarajevu
The evolution of business processes, particularly in billing and taxation, has seen a significant shift towards digitization through the adoption of electronic billing systems and fiscalization reforms.
Erjola Barbullushi, Albana Kastrati
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

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