Results 31 to 40 of about 1,789,123 (346)
Financing child rights in Malawi
BMC Public Health, 2023 Background Nearly all countries have ratified the United Nations Convention on the Rights of the Child and, therefore, support children having access to their rights. However, only a small minority of children worldwide have access to their environmental,
Rachel Etter-Phoya +9 more
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Journal of Business Ethics, 2022 Although naming-and-shaming (shaming) is a commonly used tax enforcement mechanism, little is known about the efficacy of shaming tax evaders. Through two experiments, this study examines the effects of shaming tax evaders on third-party observers ...
O. Okafor
semanticscholar +1 more source
Does tax amnesty influence intention to comply?: If students are taxpayers already
Business, Management and Education, 2020 Purpose – The implementation of the tax amnesty program in Indonesia is expected to increase the intention to comply. However, the effectiveness of the program is likely to depend on the intention of taxpayer compliance.
Theresia Woro Damayanti +2 more
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Keadilan dan Diskriminasi Pajak Terhadap Penggelapan Pajak: Persepsi Wajib Pajak Orang Pribadi
AFRE (Accounting and Financial Review), 2019 This study aims to analyze the effect of tax justice and tax discrimination on the perception of individual taxpayers (WPOP) regarding tax evasion.
Enggar Pratiwi, Ronny Prabowo
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Equitable Tax Effort for the Provinces of Iran: Fuzzy Logic Approach [PDF]
فصلنامه پژوهشهای اقتصادی ایران, 2015 Tax capacities and the lack of justice in taxing Iranian provinces are among the authorities’ concerns. Therefore, identifying the tax capacity of provinces is an inevitable necessity.
Majid Sameti +2 more
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A Systematic Literature Review for Distinguishing Tax Terms: Equality, Equity, Justice, and Fairness
Journal of Economics and Behavioral Studies, 2022 The organizational fairness literature is frequently used by fairness scholars to evaluate tax fairness models, conceptions, and measurements, even though tax fairness and tax justice are context-dependent and require further formulation.
Neni Susilawati, Gunadi, N. Rahayu
semanticscholar +1 more source
THE DETERMINANTS PERCEPTION OF TAX EVASION ETHICS [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2018 This study aimed to examine the determinants perception of tax evasion ethics, and combined three models based on the research of McGee et al (2012), Lau et al (2013), Lemvora et al (2013). Data collection used survey method on 148 auditors who worked at
Ningsih D.N.C., Sudarma M., Baridwan Z.
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Ways of Mobilizing Funds from the Population by Municipalities: Foreign and Russian Experience
Financial Law Review, 2021 It is generally recognized that local self-government is the most effective way to meet the basic socio-economic needs of the population.
Dmitriy Kopin +2 more
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BEPS, tax sovereignty and global justice [PDF]
Critical Review of International Social and Political Philosophy, 2016 The base erosion and profit shifting (BEPS) initiative of the Organisation for Economic Co-operation and Development (OECD) and G20 countries marks an important development in the reform of the international taxation regime. In this paper I argue that the initiative nevertheless fails to provide a coherent account of what global justice requires in the
openaire +2 more sources
Justice in the Income Tax Collection on Sale-Purchase
Fiat Justisia: Jurnal Ilmu Hukum, 2022 Income tax for land and buildings purchase in Indonesia is regulated in Law Number 36 of 2008 regarding Income tax. This law stipulates that one of the tax object’s profits comes from land and building sale-purchase.
Dewi Fortuna Limurti
semanticscholar +1 more source