Results 21 to 30 of about 15,055 (267)
Jurnal Akuntansi Indonesia, 2013 This study examines the role of trust to moderate the relationship between deterrence factors and taxpayer compliance behavior. Their compalince on tax regulation is hypothesized to be determined by three factors i.e. tax audit, tax fine and trust in tax
Dwi Ratmono, Nur Cahyonowati
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Taxing Hazardous Waste: The U.S. Experience [PDF]
SSRN Electronic Journal, 2003 Many states in the US impose taxes on hazardous waste. This paper conducts an empirical evaluation of the determinants of these taxes and reviews earlier research on their effects on hazardous waste. Earlier studies have shown that the taxes affect waste management, but my results and other evidence suggest that the tax-induced changes may not have ...
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PLoS ONE, 2015 Following the classic economic model of tax evasion, taxpayers base their tax decisions on economic determinants, like fine rate and audit probability.
Barbara Hartl +4 more
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Political connection as a double-edged sword: the case of tax aggressiveness practice during the COVID-19 pandemic [PDF]
AJAR (Asian Journal of Accounting Research), 2023 Purpose – This research aims to examine the association between political connection and tax aggressiveness during the COVID-19 pandemic and the role of business ethics in the association between political connection and tax aggressiveness.
Astrid Rudyanto +2 more
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International Journal of Behavioral Nutrition and Physical Activity, 2020 Background Fiscal policies are used to promote a healthier diet; however, there is still a call for real-world evaluations of taxes on unhealthy foods and beverages.
Bente Øvrebø +4 more
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Latin American Research Review, 2023 Tax evasion can be considered as a systemic fraud in which different parties such as taxpayers, lawyers, banks, and multinational entities interact. Here, accountants are key agents owing to their legal liability in tax reporting and their knowledge on ...
José Ramírez-Álvarez
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Frontiers in Environmental Science, 2023 This study estimates the effect of environmental tax legislation on air pollution, using the implementation of China’s Environmental Protection Tax Law (EPTL) as a quasi-natural experiment.
Wenliang Tang, Xue Yang, Xue Yang
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Informal employment: does the tax regime affect professional income?
Интеллект. Инновации. ИнвестицииInformal employment is one of the most demanded economic issues in both developed and developing countries. The experiment on the introduction of a professional income tax, which started in Russia in 2019, had a certain positive impact on financial and ...
S. V. Doroshenko
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Теоретическая и прикладная юриспруденцияThe article is devoted to the analysis of trends in the development of legal regulation of the obligation to pay taxes, caused by digital transformation.
O. I. Lyutova
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A tax evasion experiment revisited
SSRN Electronic Journal, 2022 In this paper the experimental data collected by Masclet, Montmarquette, and Viennot-Briot (2019a) is revisited in order to study some aspects of the drivers of the declaration rate, not studied in the authors’ article. By using a zero-one inflated beta regression model, a more detailed analysis of the special values, zero declaration and full ...
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