Results 31 to 40 of about 5,489 (300)

FACTORS AFFECTING TAX PAYERS COMPLIANCE WITH THE TAX SYSTEM: CATEGORY "A" TAX PAYER"S IN ADDIS ABABA

open access: yes, 2023
Abstract Taxes are fundamental to the existence of governments for the tax revenues help to finance the bulk of services that governments provide .But taxation in developing countries is a challenging topic and has attracted increasing attention since Ethiopia, like any other developing countries, has faced difficulty in raising revenue to the level ...
openaire   +2 more sources

THE PROTOTYPE OF FINANCIAL SYSTEM ON LOCAL TAX PAYERS AND TAX OFFICERS [PDF]

open access: yesThe International Journal of Accounting and Business Society, 2019
This study aims to determine the problems that occur in the practice of parking tax withholding and create a system in the form of SOP to reduce the number of local tax payers and tax officers that commit tax evasion in Malang, Indonesia. The object of this research is taxpayers in Malang.
Hendi Subandi, Ayu Fury Puspita
openaire   +1 more source

Determinants Of Land And Building Tax Payer Compliance With Applicable Laws

open access: yes, 2022
One of the potential sources of money for regional income is the tax on land and buildings in both rural and urban areas. Land and construction tax P2 is a possible source of funding for regional financing, but because taxpayer compliance is relatively ...
jumaiyah, jumaiyah   +2 more
core   +1 more source

Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková   +4 more
wiley   +1 more source

Investigating Tax Culture of the Tax Payers of the Iranian Tax Administration

open access: yesSSRN Electronic Journal, 2017
The purpose of this study is to investigate the tax culture of tax payers in the Iranian Tax Administration. This was an applied-descriptive survey study. The statistical population was divided into three groups according to the share of tax revenue in 2017 and 12 provinces from 31 provinces selected by cluster and quota sampling.
openaire   +3 more sources

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross   +2 more
wiley   +1 more source

Challenges of Using NIK as a Tax Payer Identity

open access: yesProceedings, 2022
From 1 January 2024, the Indonesian government will require all parties administering the administration to use a 16-digit National Identity Number (NIK) and Tax Identification Number (NPWP).
Titin Fachriah Nur, Arie Widodo
doaj   +1 more source

On the Economics of US Agricultural Policy

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT This paper presents an economic analysis of US agricultural policy, building on a modified version of Gardner's efficient redistribution. We argue that agricultural policy is motivated as an attempt to implement an efficient redistribution scheme that redistributes income toward farmers who, as a group, have been adversely affected by ...
Jean‐Paul Chavas
wiley   +1 more source

Promoting Healthier Drinking: Evidence From a Vignette Experiment on Contextual and Informational Drivers of Dealcoholized Wine Choices

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Growing demand for healthier beverages is driving innovation in the wine sector, with dealcoholized wine emerging as a promising alternative. However, little is known about the contextual conditions under which consumers would choose dealcoholized wine, particularly in countries with strong wine traditions. To fill this gap, this work examines
Giovanna Piracci   +4 more
wiley   +1 more source

Are Public Sector Tax Practitioners Satisfied with the Services of South Africa Revenue Service?

open access: yesCentral European Public Administration Review, 2012
The paper discusses the satisfaction with services provided by South Africa Revenue Service (SARS) to public sector tax practitioners to enhance tax compliance. A survey of 375 tax practitioners in eight provinces was made.
Oludele Akinloye Akinboade   +1 more
doaj   +1 more source

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