Results 51 to 60 of about 48,547 (255)
An Evaluation of Tax Knowledge Among Small Business Owners in Gauteng, South Africa
Acta Universitatis Lodziensis. Folia Oeconomica`The levels of tax knowledge influence the tax compliance behaviour of small business owners (SBOs). In turn, tax compliance has a direct impact on the growth and sustainability of small businesses and by default has an unequivocal effect on the country’
Mphagahlele O. Ndlovu, Daniel Schutte
doaj +1 more source
Causal Relations Between Knowledge, Norms, and Tax: A Study of Gender Differences on Taxpayers
Ekuilibrium: Jurnal Ilmiah Bidan Ilmu Ekonomi, 2020 This research analyzes whether tax knowledge and social norms positively influence tax compliance and whether gender differences will moderate their relation.
Irina Natasha, Andi Ina Yustina
doaj +1 more source
Applied 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 Effect of Self Assessment and Tax Knowledge on Tax Compliance
Journal of Applied Business, Taxation and Economics Research, 2021 Tax is the main income of the State. Unfortunately, citizens who fulfill their tax obligations are not balanced with the total population in Indonesia. This is a problem, how to increase tax compliance, to increase the tax ratio, so that income from taxes can be maximized. Many studies examine the factors that affect tax compliance. This research will
Asih Machfuzhoh, Intan Puspanita
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Determinants of Tax Compliance for Individual Taxpayers: The Moderating Role of Tax Consultants at West Mataram Tax Office [PDF]
International Journal of Management, Accounting and EconomicsThis study aims to examine the influence of understanding tax regulations, willingness to pay taxes, quality of tax office services, and tax sanctions on the fulfilment of individual taxpayers' tax obligations, by analyzing the role of tax consultants as
Misbahruddin Misbahruddin +2 more
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Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková +4 more
wiley +1 more source
Applied 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
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 +2 more
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
Jurnal Ilmiah AkuntansiAchieving tax revenue targets is a significant concern for the government. A lack of taxpayer knowledge about their tax obligations, coupled with frequently changing and complex tax regulations, leads to taxpayer negligence and non-compliance ...
Waluyo Waluyo
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