Results 91 to 100 of about 792,305 (264)
Anti‐Takeover Provisions and Corporate Tax Avoidance
Accounting &Finance, EarlyView.ABSTRACT We examine the impact of anti‐takeover provisions (ATPs) on corporate tax avoidance in firms listed on Chinese A‐share markets, using rule‐based textual analysis over 2009–2023. In the absence of a unified anti‐takeover statute in China, legal reforms since 2006 have expanded corporate bylaw autonomy, enabling managers to adopt charter‐based ...
Zhiying Hu +3 more
wiley +1 more source
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
The Impact of Direct Democracy and Local Autonomy on Tax Morale in Switzerland [PDF]
This paper analyses the impact of direct democracy and local autonomy on tax morale and the size of the shadow economy. We use two different data sets on tax morale at the individual level (World Values Survey and International Social Survey Programme ...
Benno Torgler
core
Tax morale and direct democracy
, 2005 This paper analyses the impact of direct democracy on tax morale in Switzerland, a country where participation rights strongly vary across different cantons, using survey data from the International Social Survey Programme (ISSP) 1998.
Torgler, Benno, Benno Torgler
core +1 more source
Globalization, internal migration, and public goods provision in emerging economies
American Journal of Political Science, EarlyView.Abstract Globalization can introduce new employment opportunities to emerging economies in multinational corporations and exporting firms. Who is best positioned to benefit, and what are the political consequences for “left behind” areas? We argue that primarily advantaged groups seize these opportunities through internal migration toward centers of ...
Benjamin Helms, Junghyun Lim
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
TAX BEHAVIOUR: ASSESSMENT OF TAX COMPLIANCE IN EUROPEAN UNION COUNTRIES
Ekonomika, 2016 The aim of this paper is to assess the impact of the selected tax behaviour determinants for the overall tax (non) compliance in European Union countries for a period from 2003 to 2014.
Violeta Pukeliene +1 more
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.
Sauro Mocetti, Guglielmo Barone
core
Causes and Consequences of Tax Morale: An Empirical Investigation [PDF]
, 2008 Many taxpayers truthfully declare their income to the tax administration. Why is this the case given there is a relatively low likelihood of being audited? One answer could be found in tax morale of the citizens.
Demir, Ihsan +4 more
core +1 more source
Seeing like a citizen: Experimental evidence on how empowerment affects engagement with the state
American Journal of Political Science, EarlyView.Abstract Building a strong and effective state requires revenue. Yet, in many low‐income countries, citizens do not make formal payments to the state or forego engaging with the state altogether due to vulnerability to opportunistic demands by state agents. We study two randomized interventions in Kinshasa, Democratic Republic of the Congo, designed to
Soeren J. Henn +4 more
wiley +1 more source