Results 11 to 20 of about 24,703 (210)
Frontiers in Psychology, 2022 Taking the tax evasion of live streamers as a reference case, this article aims to establish a tax compliance prospect theory model, in which the reference point is determined by the taxpayer's perceived compliance level. The taxpayer compliance behavior
Peng Jin, Guiping Li, Weiqing Xiong
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Ekuilibrium: Jurnal Ilmiah Bidan Ilmu Ekonomi, 2021 This research was conducted at the Agency for Revenue, Financial Management, and Regional Assets of Ponorogo Regency, which aims to make an analysis of local tax efforts (tax effort) in supporting the increase in Ponorogo Regency's Original Local ...
Arif Hartono, Yeni Alvionita
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Assessment of fiscal effort and voluntary tax compliance in Peru
Revista Finanzas y Política Económica, 2020 This study examines the fiscal effort and voluntary compliance in the payment of taxes in Peru, given that in 2014, the Peruvian economy collected only 52.8% of its total tax potential.
Aldo Fabricio Ramirez-Zamudio +1 more
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Estimating the tax capacity of goldsmiths versus physicians using the micro approach
Social Determinants of Health, 2021 Background: The aim of this study was to Estimating the tax capacity of goldsmiths versus physicians using the micro approach Method: The statistical sample included 384 selected gold dealers and physicians tax declaration since 2013 to 2019 in South ...
Amin Karkon +2 more
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Tax compliance in an EFD-enabled environment: Evidence from a developing economy [PDF]
Accounting and Financial Control, 2021 The focus of this study was to assess the contribution of Electronic Fiscal Devices (EFDs) to ensuring tax compliance among small business owners in the Arusha Region in Tanzania.
Agnes Elson Malima +2 more
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PERLINDUNGAN HUKUM BAGI WAJIB PAJAK DALAM PENYELESAIAN SENGKETA PAJAK
Jurnal Wawasan Yuridika, 2014 In the legal protection to tax payers in tax dispute, there is a legal effort which has been accommodated and provided by Act of Tax, both outside and through tax judicature.
Etty Rochaeti
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Equalisation Grants and Local Taxation: The Case of Poland
Gospodarka Narodowa. The Polish Journal of Economics, 2023 This paper uses data on real estate tax revenue obtained by Polish municipalities from 2005 to 2017 to determine whether equalisation grants discourage local governments from collecting their own revenue.
Monika Banaszewska
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Jurnal Akuntansi, 2019 This study aimed to analyze the level of achievement of tax effort, effectiveness, contribution and tax growth of Bengkulu city in 2011-2014. The data used in this study are primary and secondary data obtained by taking the data and conduct interviews in
Dri Asmawanti +2 more
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Equitable Tax Effort for the Provinces of Iran: Fuzzy Logic Approach [PDF]
فصلنامه پژوهشهای اقتصادی ایران, 2015 Tax capacities and the lack of justice in taxing Iranian provinces are among the authorities’ concerns. Therefore, identifying the tax capacity of provinces is an inevitable necessity.
Majid Sameti +2 more
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The Effects of Fiscal Effort in Tunisia: An Evidence from the ARDL Bound Testing Approach
Economies, 2021 The purpose of this paper is to examine the various structural determinants of revenue and tax effort in Tunisia. We used on the empirical study an ARDL model to estimate the dynamic equation of fiscal potential and its structural and non-structural ...
Naoufel Mahfoudh, Imen Gmach
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