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Selected Social Policy Instruments in Relation to Tax Policy

Social Sciences, 2018
Tax sovereignty is now an expression of the phenomenon of state power. In general, there is a widespread but also accepted view that a citizen is dependent on the state and the state is dependent on tax resources.
Vladimíra Žofčinová, Zuzana Horváthová, Andrea Čajková   +2 more
doaj   +1 more source

The effect of Distributive Justice, Procedural Justice, and Interactional Justice on Job Satisfaction of Employees of The Tax Service Office (KPP) Pratama Sidoarjo Utara

Jurnal Indonesia Sosial Teknologi
This research aims to analyze the influence of Distributive Justice, Procedural Justice, and Interactional Justice on the Job Satisfaction of employees at the North Sidoarjo Primary Tax Office (KPP Pratama Sidoarjo Utara).
Derry Marendra Firmansyah, Sundjoto Sundjoto, Sri Rahayu   +2 more
semanticscholar   +1 more source

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada Wajib Pajak di Kota Magelang) [PDF]

, 2015
This study aimed to analyze the factors that influence individual taxpayer compliance in Magelang. Independent variables which are used to examine the individual taxpayer compliance, among others: the taxpayer awareness, knowledge and understanding of ...
NUGRAHENI, Agustina Dewi, PURWANTO, Agus
core   +1 more source

Swedish farmers' approval of nudges

Agribusiness, EarlyView.
Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen, Leon Englberger, Jens Rommel   +2 more
wiley   +1 more source

Taxing for Gendered Economic Justice [PDF]

Development, 2012
Corina Rodriguez Enriquez and Diane Elson argue that the aim to build strong, efficient and more equitable tax system should become a goal for feminism. They propose a framework for analyzing taxation using a gender equality lens that could shape a fair and equitable taxation system.
Corina Rodríguez Enríquez, Diane Elson
openaire   +2 more sources

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

Agribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

Measures against harmful tax competition in the European Union [PDF]

Zbornik Radova: Pravni Fakultet u Novom Sadu, 2013
This paper considers measures against harmful tax competition in the European Union. In this paper the author deals with the concept of harmful tax competition and points to the official attitude of the European union in the terms of tax harmonization ...
Cvjetković Cvjetana
doaj   +1 more source

Political Justice and Tax Policy

Texas A&M Law Review, 2021
In addition to valuing whether a tax policy is equitable, efficient, and administrable, I argue we should ask if a tax policy is politically just. Others have made a similar case for valuing political justice as democracy in implementing just tax policy. I join that call and highlight why it matters in one arena—tax exemption.
openaire   +3 more sources

Persepsi Wajib Pajak Mengenai Pengaruh Keadilan, Sistem Perpajakan dan Sanksi Perpajakan terhadap Penggelapan Pajak (Survey terhadap UMKM di Bekasi) [PDF]

, 2016
This study aimed to determine of tax payers perception about the effect of justice, tax system, and tax sanctions to the tax evasion (surveys to Small Medium Entities in Bekasi).
Fajarwati, D. (Diana), Maghfiroh, D. (Dhinda)   +1 more
core  

The Role of Coordination Mechanisms and Transaction Costs Promoting Sustainability Performance in Agri‐Food Supply Chains: Evidence From Ecuador

Agribusiness, EarlyView.
ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley   +1 more source