Results 51 to 60 of about 19,155 (298)
PSL Quarterly Review, 2014 This empirical study seeks to identify determinants of the underground economy in the U.S. in the form of aggregate federal personal income tax evasion over the period 1975-2008, with a specific focus upon the impact of higher federal income tax rates ...
Richard J. Cebula
doaj +3 more sources
DYNAMICS OF TAX EVASION IN INDONESIAN SMES: TAX RATES, SELF-ASSESSMENT SYSTEMS, AND TAX MORALE
SAR (Soedirman Accounting Review): Journal of Accounting and BusinessThis study examines tax evasion among Indonesian MSMEs, focusing on tax rates, tax system complexity, and self-assessment. The quantitative survey included 100 Jakarta MSMEs.
William Widjaja, Michael Michael
doaj +1 more source
Peran religionsity sebagai pemoderasi hubungan money ethics terhadap upaya tax evasion
Jurnal Akuntansi, 2018 The purpose of this study was to examine and analyze the influence of money ethic, intrinsic and extrinsic religionsity against tax evasion. In addition to test and analyze the effects of intrinsic and extrinsic religionsity as moderating the ...
Rachmawati Meita Oktaviani +2 more
doaj +1 more source
Journal of Organizational Behavior, EarlyView.ABSTRACT Employees in highly demanding, interdependent work environments face a dilemma: while avoidance‐focused job crafting can preserve their own well‐being, these self‐initiated changes to their jobs could negatively affect coworkers. Drawing on qualitative interviews with 81 employees concurrently working for multiple agile teams in a European ...
Helene Tenzer +4 more
wiley +1 more source
Cogent Economics & FinanceTax evasion, a global concern, undermines government revenue, public services, and societal trust. It occurs when taxpayers deliberately avoid their tax obligations.
Tariku Lorato +2 more
doaj +1 more source
Journal of Organizational Behavior, EarlyView.ABSTRACT There is increasing interest in understanding and recognition of the importance of empathy effects at work. However, despite the two‐party nature of empathy, little research has distinguished between empathy‐giving versus empathy‐receiving, or between empathy‐giver versus receiver.
Xiaoxiao Jiang +3 more
wiley +1 more source
The Role of Taxpayer Satisfaction in Tax Evasion, Accounting for Economic Conditions: A Cross-National Comparative Study [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-TiğāriyyaẗThis study examines the impact of happiness on tax evasion using international evidence from 197 countries over the period 2015–2020. Tax evasion is measured using the MIMIC index, and happiness data are obtained from the World Happiness Report.
Ahmed Mohamed Wageeh ELsawy +1 more
doaj +1 more source
Strategic Change, EarlyView.ABSTRACT Digital platform (DP) enterprises have risen to the top of the global economy by inverting traditional business models. They earn money through matchmaking, transaction facilitation, and efficient orchestration of other stakeholders' resources.
Lukas R. G. Fitz, Jochen Scheeg
wiley +1 more source
Tax Evasion in the Philippines, 1981-1985 [PDF]
From the administrative and policy perspective, determination of magnitude of tax evasion and an analysis of tax evasion levels are imperative so that authorities may evaluate the success or failure of the enforcement mechanism.
Manasan, Rosario G.
core +1 more source
Does Religiosity Improve Tax Compliance? An empirical research based from gender
Jurnal Dinamika Akuntansi, 2018 Religiosity and love of money plays an important role in determining individual compliance with tax regulations in developing countries. This research examines the influence of love of money and religiosity on tax evasion.
Dekeng Setyo Budiarto +2 more
doaj +1 more source