Results 11 to 20 of about 5,816 (254)
How does the Kids SIP<i>smart</i>ER Program Impact the Sugar-Sweetened Beverage Intake of Students: An Investigation beyond Total Treatment Effect in Randomized Controlled Trial. [PDF]
Am J Agric EconAbstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Abedin N +5 more
europepmc +2 more sources
Journal of Economics, Business & Accountancy Ventura, 2022 The government's tax incentives for MSMEs during this pandemic are expected to increase taxpayer compliance. This study aims to provide empirical evidence of the effect of tax incentives during the COVID-19 pandemic on Micro, Small and Medium Enterprises
Selviana Lelan Naitili +2 more
doaj +1 more source
The effect of Mental Accounting on tax compliance of self-employed auditors in the presence of some intermediate factors [PDF]
فصلنامه بورس اوراق بهادار, 2020 The purpose of the this applied research is to investigate the effect of mental accounting on the tax adjustment of self-employed auditors in the presence of financial literacy factors, work conscience, tax incentives and tax evasion.
zahra kohandel +2 more
doaj +1 more source
TAX LITERACY: PROBLEMS AND PROSPECTS
Russian Journal of Management, 2022 In each country, the tax component is the basis for the functioning of the state as an institution of regulation, management and organization of socio–economic processes taking place within the country. The article presents the essence of the tax system, reveals the problems and prospects for the development of the tax administration system, and ...
openaire +1 more source
Sharpening the Concept of Tax Literacy as an Effort to Improve Tax Compliance
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, 2023 The self-assessment system used by many countries raises the issue of non-compliance in the taxation sector. With this, tax literacy is believed to be able to increase tax compliance. Unfortunately, studies that specifically study tax literacy are still rarely found.
Jessy Tantriangela +1 more
openaire +1 more source
The Impact of Financial Development on Tax Evasion in Iran [PDF]
Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2019 The purpose of this paper is to identify factors affecting tax evasion with emphasis on financial development. For this purpose, we estimate an ARDL model for the period 1978 to 2014.
tayebe chaman +2 more
doaj +1 more source
The Effect of Tax Literacy on Tax Compliance: The Moderating Role of Patriotism
Technium Social Sciences Journal, 2022 This study aims to examine the effect of tax literacy on tax compliance of individual taxpayers who have MSME businesses and examine the moderating role of patriotism on the effect of tax literacy on tax compliance. Collecting data using a survey through online questionnaires to individual taxpayers who have Micro, Small, and Medium Enterprises in the ...
Maria Rosa Intansari +1 more
openaire +1 more source
Evaluation the tax literacy of Iranian managers [PDF]
حسابداری دولتیNowadays, considering the very important role and position of taxes in the budgeting system of countries, the issue of tax literacy is the focus of many foreign studies.
Mahdi Fazeli +3 more
doaj +1 more source
TAX CULTURE AND TAX MORALE: IMPACT ON TAX COMPLIANCE IN UKRAINE
Соціальна економіка, 2021 The purpose of writing this article is to assess the impact of tax culture and tax morale on the tax compliance in Ukraine and to develop recommendations for further transformation of the national tax culture.
Tetiana Stetsenko, Orest Nishcheretov
doaj +1 more source
Economica: Jurnal Ekonomi Islam, 2023 This study aims to test whether digital transformation using social media attributes can push towards compliance with tax regulations and provisions. This type of research is quantitative and the analysis method uses a partial least squares structural ...
Ananda Setiawan, Agus Arwani
doaj +1 more source