Results 271 to 280 of about 64,063 (291)

Tax Preparers and Tax Evasion: Punishing Tax Payers or Tax Preparers?

FinanzArchiv, 2020
We focus on amoral taxpayers who are aware of having a biased perception of the audit probability but are unable to correct such bias without the help of a tax preparer. The tax preparation market is characterized by imperfect competition. Profit maximization implies that the suggested correction of the evasion amount is partial and the report is not ...
Marchese C., Venturini A.
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Parents as demanding tax payers? Finnish findings

Educational Studies, 2013
Though not categorically opposed to the idea, Finnish parents tended to resist rather than endorse the view of parents as tax payers who can make demands for the efficacy of schooling and expected teacher performance. However, parents with vocational training tended to resist this view less than parents from higher educational groups.
Räty Hannu, Kasanen Kati
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Microtubules and the tax payer

Protoplasma, 2011
Plant microtubules have evolved into a versatile tool to link environmental signals into flexible morphogenesis. Cortical microtubules define the axiality of cell expansion by control of cellulose orientation. Plant-specific microtubule structures such as preprophase band and phragmoplast determine symmetry and axiality of cell divisions.
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Optimal Tax Enforcement with Imperfect Tax Payers and Inspectors

Computational Mathematics and Modeling, 2003
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
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A model for distribution of high-tax payers

Japan Journal of Industrial and Applied Mathematics, 2003
We propose a model to show the power-law application to high-income against the ranking. This model is very simple and easy to analyze mathematically. The simulation result of our model shows a good fit with the data for Japan and US CEO. We could also obtain the stationary solution for this model.
Yamamoto, Keizo, Miyazima, Sasuke, Koshal, Rajindar K., Koshal, Manjulika, Yamada, Yuko   +4 more
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Tax Payers Moral Behavior in Nepal Regarding Value Added Tax

Damak Campus Journal, 2023
Correction: On 9th October 2025 the title was changed from "Tax Payers Moral Behavior in Nepal" to "Tax Payers Moral Behavior in Nepal Regarding Value Added Tax" This study analysis the Tax Payers’ moral behavior In Nepal. Further, the Study attempts to deal in the underlying reasons for non-compliance.
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John C. Calhoun, “Tax Payers versus Tax Receivers” (1849)

2017
Calhoun is aware of the basic public choice insight that politicians, bureaucrats, and the interests they serve act to “aggrandize themselves,” thus placing the rulers and the ruled in an “antagonistic relation” with each other. Politics thus becomes a struggle between the ruling majority to retain it and the minority to obtain it. The struggle centers
David M. Hart, Gary Chartier, Ross Miller Kenyon, Roderick T. Long   +3 more
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Determinants of Personal Income Tax Compliance: Perception of Nigerian Tax Payers

SSRN Electronic Journal, 2015
This study examines the Determinants of Personal Income Tax Compliance. The study anchors on the fiscal exchange theory and social & psychological theory to predict the determinants of personal income tax compliance. The survey research design was adopted and questionnaire was distributed to elicit responses from self-employed persons.
Edosa Joshua Aronmwan, Ehichioya Imobhio, Famous Izedonmi   +2 more
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A tale of two tax‐payers’ revolts

Representation, 2000
The payment of taxes, a willingness to obey the law and orderly participation within the established political and electoral system remain primary duties for citizens in liberal democracies. The recent fuel protests challenged some or all of these norms. This article seeks to cast some light on the fuel protest through comparison with another taxpayers’
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E-Tax Registration and Tax Payers’ Compliance in Lagos State, Nigeria

Asian Journal of Economics, Business and Accounting
Traditional tax registration processes involve tedious paperwork, lengthy wait times, and in- person visits to tax offices, causing a variety of difficulties for taxpayers and issues with compliance. This study investigated the effect of e-tax registration on taxpayers’ compliance in Lagos state, Nigeria.
B. O., Lanre Jimoh, O. E., Igbekoyi, O. O., Fasanmi   +2 more
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