Results 81 to 90 of about 68,672 (304)

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

Consumers' Willingness to Pay a Premium for Climate‐Friendly Food Production: The Role of Production Method Information and Social Norms

Agribusiness, EarlyView.
ABSTRACT This study examines whether information about production methods and social norms can increase consumers' willingness to pay (WTP) a price premium for food produced using climate‐friendly farming methods. A randomized survey experiment was conducted with 1568 respondents across Denmark, Lithuania, and Spain, who were assigned to one of four ...
Kassa Tarekegn Erekalo, Tove Christensen, Sigrid Denver, Marilena Gemtou, Spyros Fountas, Søren Marcus Pedersen   +5 more
wiley   +1 more source

Tax morale : theory and empirical analysis of tax compliance [PDF]

, 2003
Tax morale is puzzling in our society. Observations show that tax compliance cannot be satisfactorily explained by the level of enforcement. Other factors may well be relevant.
Torgler, Benno
core   +1 more source

SME Tax Compliance in Tanzania: Logistic Evidence that Knowledge and Penalties Outweigh Audits [PDF]

International Journal of Management, Accounting and Economics
The importance of tax proceeds in operation and undertakings of any government in the whole world cannot be over emphasized because taxes had been categorized as one of the critical sources of government revenue of any nation. This study investigates the
Haika Mbwambo, Laban Letema
doaj   +1 more source

THE IMPACT TAX KNOWLEDGE, TAX AWARENESS, TAX MORALE TOWARD TAX COMPLIANCE BOARDING HOUSE TAX

International Journal of Research -GRANTHAALAYAH, 2021
This study aims to determine the effect of 1) tax knowledge, 2) tax awareness, 3) tax morale, 4) tax compliance. The sampling in this research was conducted by using an incidental sampling method. Methods of data collection through questionnaires that have been distributed to 100 respondents who have met the criteria.
openaire   +2 more sources

Price Transmission and Leadership in the Global Poultry Market: Results From Parametric and Nonparametric Approaches

Agribusiness, EarlyView.
ABSTRACT Brazil and the United States account for more than 40% of global poultry exports, with China and South Korea among their major destination markets. This study examines price transmission and market linkages between Brazil and the United States using monthly poultry export price data from January 1990 to December 2024. It also assesses which of
Khondoker Abdul Mottaleb, Shaikh M. Rahman, Syed Imran Ali Meerza   +2 more
wiley   +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, Fitri Santi, Husaini Husaini, Fadli Fadli, Kashan Pirzada   +4 more
doaj   +1 more source

Quantifying Consumer Tradeoffs Across Firm‐Level Strategic Positioning Dimensions: Evidence from US Craft Beer Consumers

Agribusiness, EarlyView.
ABSTRACT Strategic positioning becomes increasingly important as markets mature, particularly in consumer‐facing industries that offer similar products, experiential cues, and values‐based messages. This study offers a conceptual model to examine the strategic positioning factors that motivate consumers to visit one local business over another before ...
Aaron J. Staples, Trey Malone, J. Robert Sirrine   +2 more
wiley   +1 more source

Tax Expenditures--Shedding Light on Government Spending through the Tax System : Lessons from Developed and Transition Economies [PDF]

, 2004
Recently developing countries have focused attention on the usefulness of tax expenditures' in shaping prudent and transparent fiscal policy.
Swift, Zhicheng Li, Polackova Brixi, Hana, Valenduc, Christian M.A.   +2 more
core   +1 more source

E-commerce and tax compliance in Tanzania: an empirical analysis of Dar-es-Salaam city

Cogent Business & Management
Tax compliance in the e-commerce era has sparked global discussion, particularly regarding the determination of taxable income and the management of tax collections. Previous studies examined the main factors relating to e-commerce actors’ tax compliance,
Abbas Sanga, Lucas Mataba, Juda Msaki
doaj   +1 more source