Results 31 to 40 of about 15,055 (267)

Obedience Pressure and Tax Sanction: An Experimental Study on Tax Compliance

open access: yesJurnal Akuntansi dan Keuangan, 2019
This research aims to test the influence of tax sanction and obedience pressure on tax compliance. By applying a 2x2 between-subject factorial experiment method, this research has found the empirical evidence that taxpayers tend to be more tax-compliant ...
Kadek Pranetha Prananjaya   +1 more
doaj   +1 more source

Assessment of fiscal effort and voluntary tax compliance in Peru

open access: yesRevista Finanzas y Política Económica, 2020
This study examines the fiscal effort and voluntary compliance in the payment of taxes in Peru, given that in 2014, the Peruvian economy collected only 52.8% of its total tax potential.
Aldo Fabricio Ramirez-Zamudio   +1 more
doaj   +1 more source

ChicGrasp: Imitation‐Learning‐Based Customized Dual‐Jaw Gripper Control for Manipulation of Delicate, Irregular Bio‐Products

open access: yesAdvanced Robotics Research, EarlyView.
Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar   +8 more
wiley   +1 more source

Kenyan Farmers' Policy Priorities During Economic Crisis and Stability: Insights From a Best‐Worst Scaling Experiment

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia   +4 more
wiley   +1 more source

Accounting for Substitution: Improving Estimates of GHG Reductions From Cattle‐Based Product Demand Shifts

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Estimates of reductions in greenhouse gas (GHG) emissions from lower demand for cattle‐based products must account for substitution effects. This study collected data through two surveys—one on ground beef and another on dairy milk—to evaluate substitution effects and potential GHG reductions.
Brandon R. McFadden   +5 more
wiley   +1 more source

The effects of environmental tax reform on urban air pollution: A quasi-natural experiment based on the Environmental Protection Tax Law

open access: yesFrontiers in Public Health, 2022
Air pollution significantly impacts sustainable development and public health. Taking the implementation of China's Environmental Protection Tax Law in China as a quasi-natural experiment, this paper employs the difference-in-differences (DID) and ...
Bingnan Guo   +6 more
doaj   +1 more source

TAX CONTROL: FOREIGN AND RUSSIAN EXPERIENCE IN COUNTERING TAX EVASION [PDF]

open access: yesVestnik of Samara State University of Economics, 2021
In order for tax administration to be fully effective, the Federal Tax Service of Russia should pay attention to improving the methods and forms of tax control, which is currently one of the primary tasks. The subject of this study is the problem of tax evasion.
openaire   +1 more source

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross   +2 more
wiley   +1 more source

Modern problems and prospects of tax on professional income application

open access: yesВестник университета, 2023
The article discusses debatable issues of taxation of self-employed citizens in the Russian Federation. The purpose of the study is to analyze the current practice of taxation of self-employed citizens, identify urgent problems that arise during ...
N. G. Morozova, M. V. Tipalina
doaj   +1 more source

The behavioralist as tax collector: Using natural field experiments to enhance tax compliance [PDF]

open access: yesJournal of Public Economics, 2017
This paper presents results from two large-scale natural field experiments that tested the effect of social norm messages on tax compliance. Using administrative data from more than 200,000 individuals in the United Kingdom, we show that including social norm messages in standard reminder letters increases payment rates for overdue tax.
Michael Hallsworth   +3 more
openaire   +2 more sources

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