Results 221 to 230 of about 26,831 (258)
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2014
Abstract Purpose Tax compliance involves complying with the tax rules and regulation, which encompasses the filing, reporting and payment of tax. The two aspects of tax non-compliance are tax evasion and tax avoidance.
Norasmila Awang, Azlan Amran
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Abstract Purpose Tax compliance involves complying with the tax rules and regulation, which encompasses the filing, reporting and payment of tax. The two aspects of tax non-compliance are tax evasion and tax avoidance.
Norasmila Awang, Azlan Amran
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International Journal of Management Research and Economics, 2023
This research aims to understand the influence of money ethics and tax morale on tax evasion. The population in this study is made up of taxable individuals registered in the KPP Pratama City of Batam, which amounts to 456,984 people. The sample technique used purposive sampling with 94 respondents. Data collection for this study uses the questionnaire
null Merline Yulianti +2 more
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This research aims to understand the influence of money ethics and tax morale on tax evasion. The population in this study is made up of taxable individuals registered in the KPP Pratama City of Batam, which amounts to 456,984 people. The sample technique used purposive sampling with 94 respondents. Data collection for this study uses the questionnaire
null Merline Yulianti +2 more
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The Ethics of Earmarking Taxes
SSRN Electronic Journal, 2000Earmarking taxes - setting funds aside for special purposes - has its advantages and disadvantages. The literature focuses almost exclusively on technical aspects of earmarking. Practically nothing has been written about the ethical aspects of earmarking.
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Journal of Business Ethics, 2018
This article joins a somewhat nascent, but growing, body of scholarship addressing the ethical obligation to pay tax. The analysis is grounded to the ethical duty to obey law generally and highlights two competing orientations to statutory interpretation.
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This article joins a somewhat nascent, but growing, body of scholarship addressing the ethical obligation to pay tax. The analysis is grounded to the ethical duty to obey law generally and highlights two competing orientations to statutory interpretation.
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Ethical Analysis of Tax Avoidance
2021This encyclopedia voice provides an overview of the different forms of corporate tax avoidance and of the ethical argumentations advanced to support or ostracize the morality of this practice.
de Colle, Simone, Scarpa, Francesco
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The Accounting Review, 1966
Abstract This article examines the fundamental ethical rule in tax practice at the level of personal ethics in the U.S. in 1966. This rule states that the tax practitioner must allow the client to make the final decisions. The practitioner has no right to substitute his scale of values for that of the client.
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Abstract This article examines the fundamental ethical rule in tax practice at the level of personal ethics in the U.S. in 1966. This rule states that the tax practitioner must allow the client to make the final decisions. The practitioner has no right to substitute his scale of values for that of the client.
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2014
This chapter summarizes the theoretical and empirical literature on the ethics of tax evasion and then proceeds to examine the opinions of 1,483 Brazilians on the issue using the data from the most recent World Values Survey. The study finds that although Brazilians are strongly opposed to tax evasion in general their opposition is less than absolute ...
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This chapter summarizes the theoretical and empirical literature on the ethics of tax evasion and then proceeds to examine the opinions of 1,483 Brazilians on the issue using the data from the most recent World Values Survey. The study finds that although Brazilians are strongly opposed to tax evasion in general their opposition is less than absolute ...
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The Ethics of Tax and Expenditure Decisions
Economic Affairs, 1986Both US and UK governments allow legislators to vote on issues in which they have a directed interest. Professor Nicolaus Tideman, of the University of Buckingham, proposes radical reforms to prevent voting by interested parties.
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Religion and the Ethics of Tax Evasion
2011Religion is another variable that has an influence on ethical beliefs and attitude toward paying taxes. The World Values surveys collected data on this variable. The results are reported below.
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