Results 91 to 100 of about 97,900 (283)
Digital Transformation in the Local Tax System
Jurnal Bina PrajaThe contribution of local taxes to the subnational government budget was minimal. The average local tax ratio in Indonesia is only 1,21%. Consequently, subnational governments remain highly dependent on transfers from the central government.
Ali Abrori +2 more
doaj +1 more source
Fairness and Tax Morale in Developing Countries. [PDF]
Stud Comp Int Dev, 2023 Castañeda N.
europepmc +1 more source
, 2014 There is a growing interest in morale as a potential substitute for sanctions, encouraged by exerimental evidence that people's morale affect their economic decisions. I show that while morale may be a substitute for sanctions for each citizen, it is not
Ognedal, Tone
core
Tax Morale and Institutions [PDF]
SSRN Electronic Journal, 2003 This paper analyses the impact of direct democracy, trust in government, the court and the legal system, and federalism on tax morale. In the tax compliance literature it is novel to analyse tax morale as dependent variable and to systematically analyse the effects of formal and informal institutions in Switzerland, a country where participation rights
openaire +2 more sources
Homo luzonensis and the role of homoplasy in the morphology of hominin insular species
Cladistics, EarlyView.Abstract Homo luzonensis lived during the upper Pleistocene in the northern Philippines, east of the Wallace line. The few specimens attributed to this species show a mosaic of plesiomorphies for the genus Homo and apomorphies found in upper Pleistocene Homo species.
Pierre Gousset +4 more
wiley +1 more source
Tax Morale and Happiness: Evidence From Türkiye
International Journal of Public FinancePsychological factors have come to the fore in tax compliance in recent years. Taxpayers' emotional states influence tax compliance. While taxpayers comply with taxes because they are happy, they are so glad because of the financial honesty they ...
Işıl Ayas
doaj +1 more source
Tax morale and public spending inefficiency [PDF]
Tax evasion is a widespread phenomenon and encouraging tax compliance is an important and much debated policy issue. Many studies have shown that tax cheating has to be attributed to a considerable extent to the tax morale of taxpayers.
Guglielmo Barone, Sauro Mocetti
core
Health insurance and labor supply: Evidence from same‐sex couples
Contemporary Economic Policy, EarlyView.Abstract This paper examines labor supply effects of policies allowing public sector workers to include same‐sex partners in employer‐sponsored insurance plans. Unlike broader partnership recognition rights, these policies focus narrowly on insurance access.
Elisabeth Wurm
wiley +1 more source
Neuroeconomics: Tax Planning and the Role of Digital Literacy as a Moderation
Indonesian Interdisciplinary Journal of Sharia EconomicsTaxpayer awareness in fulfilling their tax needs is closely related to individual logical awareness. Corporate taxpayer awareness is closely related to tax planning in order to save business.
Tio Arriela Doloksaribu +3 more
doaj +1 more source