Results 71 to 80 of about 7,046,988 (221)
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
Utah's Economy: The Future Is Here [PDF]
, 2009 Provides a snapshot of the state's working poor families and educational and economic trends. Makes policy recommendations for education reforms to meet the needs of a knowledge-based economy, tax reforms to provide work incentives, and support ...
Allison Rowland
core
The Impact of Tax Knowledge and Budget Spending Influence on Tax Compliance [PDF]
SSRN Electronic Journal, 2013 We investigate the impact of trust in authorities on tax compliance within a controlled laboratory setting. Embedded in two hypothetical tax systems with high and low power of authorities respectively, we gradually increase trust in authorities in form of tax knowledge about public expenditures and by allowing taxpayers to decide on what public goods ...
Djawadi, Behnud Mir, Fahr, René
openaire +4 more sources
Accounting Analysis JournalPurpose: This study investigated the influence of religiosity, mastery of information technology, and understanding of tax knowledge on the compliance of taxpayers in Kulon Progo district, DIY. Taxpayer compliance was about reporting and withholding when
Sang Ayu Putu Piastini Gunaasih +1 more
doaj +1 more source
A tax compliance risk profile of guesthouse owners in Soweto, South Africa
The Southern African Journal of Entrepreneurship and Small Business Management, 2019 Background: A conceptual framework to assess the particular tax situation of small business owners identifies three key aspects that distinguish small business owners’ perceptions of their tax obligation.
Marina Bornman, Pusheletso Ramutumbu
doaj +1 more source
, 2020 This research aims to examine the effect of psychology factors toward voluntary tax compliance on personal taxpayers who have a business (MSME) in Malang Raya.
Rizky Rachmawan, I. Subekti, Noval Abid
semanticscholar +1 more source
Tax avoidance, tax evasion, and tax flight: Do legal differences matter? [PDF]
Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that ...
Boris Maciejovsky +2 more
core
International Outsourcing, Tax and Patent Protection [PDF]
We show that, in the case of a vertical technology transfer, if there is imperfect knowledge spillover under a weak patent protection, the strong patent protection in the developing country increases the profit of the developed-country firm if there is a
Arijit Mukherjee, Soumyananda Dinda
core
The Effect of Tax Knowledge, Self Assessment System, and Tax Awareness on Taxpayer Compliance
International Journal of Academic Research in Business and Social Sciences, 2018 This research was conducted to examine the influence of tax knowledge, self assessment system and tax awareness on taxpayer compliance in Banda Aceh City.
Yossi Diantimala Asrinanda
semanticscholar +1 more source
Determinants of tax compliance: a study on individual taxpayers in Indonesia
Entrepreneurship and Sustainability Issues, 2020 This study aims to analyze the effect of tax knowledge, tax complexity, and tax justice on taxpayers’ trust and tax compliance as well as the differences in tax compliance levels in South Sumatra.
Musthafa Kemal Nasution +4 more
doaj +1 more source