Results 161 to 170 of about 792,305 (264)

The Impact of E-Filing, Understanding, Morale, Awareness, and Sanctions on Taxpayer Compliance Moderated by Socialization

Indonesian Interdisciplinary Journal of Sharia Economics
Tax revenue continues to increase, but public interest in filing tax returns has not been fully realized, and its use is still very limited due to lack of education. The purpose of this study was to examine the application of E-filing, tax understanding,
Exsa Alfika, Nia Renita Christin, Rita Sugiarti, Agung Yulianto   +3 more
doaj  

A dataset on declared tax evasion attitudes of students and entrepreneurs from Poland under the slippery slope framework. [PDF]

Data Brief, 2023
Batrancea LM, Kudła J, Błaszczak B, Kopyt M.   +3 more
europepmc   +1 more source

Tax Morale

Financial law, 2020
openaire   +1 more source

Deterrence and Morale in Taxation: An Empirical Analysis [PDF]

The standard model of tax evasion based on the subjective expected utility maximization does not perform particularly well in econometric analyses: it predicts too little evasion and produces unsatisfactory econometric parameter estimates.
Bruno S. Frey, Lars P. Feld
core  

The birth of an earth being: ‘Rights of nature’ in Brazilian Amazonia and elsewhere Naissance d'un être de la terre : « droits de la nature » en Amazonie brésilienne et ailleurs

Journal of the Royal Anthropological Institute, Volume 32, Issue 3, Page 833-851, September 2026.
In June 2023, the Laje River, located in the traditional territory of the Wari’ Indigenous people in Rondônia, Brazil, was declared a legal entity, an earth being, with rights, following the co‐ordinated action of an indigenous councillor and non‐indigenous activists.
Aparecida Vilaça
wiley   +1 more source

The economic crisis during the COVID-19 pandemic has a negative effect on tax compliance: Results from a scenario study in Austria. [PDF]

J Econ Psychol, 2022
Hartmann AJ, Gangl K, Kasper M, Kirchler E, Kocher MG, Mueller M, Sonntag A.   +6 more
europepmc   +1 more source

AN URBAN MARKETPLACE UNDER PRESSURE: The Steady Gentrification Process of Porta Palazzo (Turin) Through the Eyes of Market Sellers and Policy Makers

International Journal of Urban and Regional Research, Volume 50, Issue 5, Page 1191-1211, September 2026.
Abstract Marketplaces, crucial sites for low‐income populations as sources of affordable goods and social interaction, are at a critical juncture. They are experiencing decline due to the rise of shopping centres and neglect by public authorities, while at the same time being rediscovered as tourist attractions, sources of profit and tools for urban ...
Francesca Ru
wiley   +1 more source

Maybe I Should Have Taken the Fork. [PDF]

Ann Fam Med
Bittleman D.
europepmc   +1 more source

The German Federal Court of Audit's observations of and comments on tax administration and tax compliance [PDF]

Auditing institutions, such as the German Federal Court of Audit (BRH), provide information on public revenue and public spending. The question of how to increase tax compliance has been of frequent interest.
Schöbel, Enrico
core  

Counting Everyone In: A Critical Review of Disability and Belonging in the Accounting Profession Inclure tout le monde : examen critique du handicap et de l'appartenance dans la profession comptable

Accounting Perspectives, Volume 25, Issue 3, Page 397-419, September 2026.
ABSTRACT Disabled accountants are underrepresented in the profession. This paper draws on conceptual models of disability to challenge prevailing perceptions and practice of disability in the accounting profession and offers evidence‐informed, practical steps to support systemic change.
Jacqueline Gagnon, Jaime Mantesso, Miranda Field   +2 more
wiley   +1 more source