Results 31 to 40 of about 30,383 (305)
Cogent Business & ManagementThe paper examined the effect of tax policies on tax compliance and the moderating role of gender. A positivist research philosophy and quantitative research strategy were adopted.
Wilbert Manyanga +4 more
doaj +1 more source
Cogent Economics & Finance, 2020 Tax derives from subjects’ earnings measured in monetary terms, a principle anchored in financial accounting. The canon of equity, especially the vertical form, sometimes referred to as “ability to pay” remains monetary.
Stanley K. Kirika
doaj +1 more source
Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice, 2022 This study aims to analyze from the perspective of the provisions of tax law, the viability and sustainability of entrepreneurial solutions for sole proprietorships of companies.
Ioana Maria Costea
doaj +1 more source
HOW TAX COMPLEXITY AND ENFORCEMENT AFFECT THE EQUITY AND EFFICIENCY OF THE INCOME TAX [PDF]
National Tax Journal, 1996 Abstract - Much criticism of the income tax involves administration: the enormous complexity of the system is responsible for large compliance costs, public and private, and the tax gap is large despite substantial resources devoted to enforcement. The desire for simplification and improved compliance motivates various incremental reforms as well as ...
openaire +2 more sources
Disabusing the Tax Aid Narrative: What Inter-national Tax Equity Really Means for "Poor" Countries and How to (Re)Frame It [PDF]
, 2022 The thesis engages with issues of justice (inter-nation equity) in the allocation of international taxing rights. It has two main contributions: (1) highlighting a narrative problem in the discussion of inter-nation equity; and (2) propounding a suitable
Okanga, Ogbu Okanga
core
Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
wiley +1 more source
Why Taxes Need Not Treat Equals Equally
Erasmus Journal for Philosophy and EconomicsHorizontal equity is the principle that similarly situated persons should be treated similarly. While the principle is often invoked in tax policy debates, I demonstrate that the principle lacks a firm normative foundation.
Kristoffer Berg
doaj +1 more source
Does the interest tax shield align with maqasid al Shariah in finance?
Borsa Istanbul Review, 2019 The debt-equity distinction is critical in modern corporate finance. We assess the compliance of the interest tax shield with the maqasid al Shariah in finance. For our analysis, we use the ends of maqasid al Shariah as proposed by Akram Laldin & Furqani,
Qamar Uz Zaman +3 more
doaj +1 more source
Issues related to the technical reliability of the Kansas ratio study [Draft report] [PDF]
, 1995 Title from page G-1 of the document."November 17, 1995."; Draft copy. This document was issued as part of "A Report on Kansas tax policy for the Governor's Tax Equity Task Force" in December 1995.<br>Includes bibliographical ...
Wasserstein, Ronald L.
core
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