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Determinants of Tax Ethics in Society: Statistical and Logistic Regression Approach
Mathematics, 2023 The paper focuses on analysing the current tax behaviour of Slovak citizens and their inclination to tax evasion. Inclination to tax evasion is defined in this research based on respondents’ answers to questions focused on their tax morale.
Beata Holkova +3 more
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Tax Exemptions of Ethical Products Revisited [PDF]
Environmental and Resource Economics, 2020 Corporate social responsibility (CSR) activities, being viewed as the corporate's provision of a public good, enable tax exemptions in many economies. We examine, in a monopoly setup with heterogeneous consumers, with social image concerns, whether these tax exemptions are justified.
openaire +2 more sources
The research of professional ethics of tax auditor seeking the trust in tax
Buhalterinės Apskaitos Teorija ir Praktika, 2014 In today's economy, the subject of taxation, in particular, precise calculation and evaluation of taxes is becoming more and more relevant. There is a practice, where tax auditors performing audits of the business entity often do not even know whether it
Gintarė Giriūnienė
doaj +1 more source
Journal of Management Small and Medium Enterprises (SME's), 2020 The implementation of the ethics in a state-owned institution becomes an attention that attract the public services sectors a specially in tax services sector.
Clarce Sarliana Maak
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Practicing Capitals Across Fields: Extending Bourdieu to Study Inter-Field Dynamics [PDF]
, 2019 This essay extends a Bourdieusian perspective on the microfoundations of institutions. Drawing on this perspective, we argue that the recursive dynamics of institutions and action orient actors towards the maintenance of distinct and contradictory ...
Anesa, M. +3 more
core +2 more sources
MEREFLEKSIKAN SIFAT GAJAH MADA DALAM DIRI KONSULTAN PAJAK [PDF]
Jurnal Akuntansi Multiparadigma, 2020 : Reflecting the Nature of Gajah Mada in Tax Consultants. This study aimed to reveal the challenges of tax consultants and reflect the nature of Gajah Mada to deal with the challenges.
Puspa Ratri Prajnasari
doaj +1 more source
Jurnal Dinamika Akuntansi, 2018 Tax is one of the important elements in the revenue budget in Indonesia. Revenue from this sector is always strived to meet the target revenue. In some times the amount of tax receipt is always not in accordance with the targets set.
Rachmawati Meita Oktaviani +1 more
doaj +1 more source
Jurnal Ilmiah Pendidikan Pancasila dan Kewarganegaraan, 2022 This study aimed to describe the code of ethics of Land Deed Making Officials in the process of making land sales and purchase deeds and to analyze the responsibilities and legal consequences of signature for the land sale and purchase deed by Land Deed ...
Hari Parmandinata
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Tax Ethics and Tax Evasion, Evidence from Greece
Theoretical Economics Letters, 2018 Tax evasion involves the deliberate act of noncompliance to tax legislation and the disregard of tax payments from the citizens. Moreover, many citizens do not directly violate tax legislation, but avoid paying taxes by taking advantage the lack of explicit legislation.
George Drogalas +3 more
openaire +2 more sources
DETERMINAN PERSEPSI MENGENAI ETIKA ATAS PENGGELAPAN PAJAK (TAX EVASION)
Riset Akuntansi dan Keuangan Indonesia, 2018 This study aims to examine the factors that influence the perception of ethics on tax evasion in the lecturers and students of Muhammadiyah University of Surakarta.
Mujiyati Mujiyati +2 more
doaj +1 more source