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Frontiers in Psychology, 2022 This work aims to solve the complex problems of non-linearity, instability, and multiple economic factors in the tax forecast of the ceramic industry to ensure the sustainable development of the ceramic industry. The key influential indicators of the tax
Mingqing Jiao, Mingqing Jiao
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SINTESIS SISTEM AKUNTANSI PERPAJAKAN [PDF]
Jurnal Akuntansi Multiparadigma, 2019 : Synthesis of Tax Accounting Systems. This study aims to present an approach that can be considered in designing a tax accounting system to improve tax compliance. The method used is a meta-analysis of a number of journals.
Dewi Prastiwi +2 more
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INSTRUMENTS OF SOCIAL-PSYCHOLOGICAL LEGITIMIZATION OF TAX RESISTANCE AND TAX MENTALITY
Scientific Bulletin of Flight Academy. Section: Economics, Management and Law, 2022 Abstract. This article explores and reveals the tools of social and psychological legitimacy of tax resistance. It has been established that tax evaders use three techniques of neutralization, which justify the violation of the rules, deny the nature of the violation of the norm: technique ″Analysis of tax legislation″; reception of ″Little Man ...
Oleh SKASKO, Irina-Lyudmila MOHYLA
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The influence of Social Identity, Love of Money and Machiavellian of Corporate Tax Accountants on Overpayment Tax Restitution Decision Making (Empirical Study of Corporate Taxpayers at Palembang Medium Tax Office) [PDF]
Облік і фінанси, 2020 The existence of a policy in VAT refund for taxpayers is considered a potential loss of state revenue and is a dilemma for tax authorities, because this policy can reduce tax revenue.
Ridho Triadi +2 more
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Tax Incentives, Tax Enforcement, and Enterprise R&D Investment: Evidence From Chinese A-Share Listed
Frontiers in Psychology, 2022 This study investigates the relationship between tax incentives, tax enforcement, and R&D investment in Chinese enterprises. Tax compliance is an important part of organizational behavioral psychology, which will impact organizational innovation ...
Ying Sun
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Psychological Factors of Tax Compliance
Psychology and Law, 2023 <p style="text-align: justify;">This study aims to clarify and conceptualize the socio-psychological factors of tax compliance. The author supports the thesis of the behavioral economics school that the standard model of deterrence is a useful starting point for understanding taxpayer motivations and behavior.
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The construct of subjective occupational well-being: Russian sample testing
RUDN Journal of Psychology and Pedagogics, 2020 Subjective occupational well-being, as shown by the authors of this article, is one of the key conditions for occupational health and career longevity in our time. Along with this, existing models associate the achievement of occupational well-being with
Alexander A. Oboznov +3 more
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Frontiers in Psychology, 2022 Malaysia’s property tax reassessment practices have recently revealed a previously hidden phenomenon that insufficient numbers of local authorities had undertaken a revaluation.
Asma Senawi, Asma Senawi, Atasya Osmadi
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Society and Taxes: An Exploratory Study of Fiscal Psychology [PDF]
Digital Press Social Sciences and Humanities, 2020 This study aims to obtain the social representation of Indonesian society about taxes, especially those originating from the suburban and rural areas. Our previous study reported results that more people are representing those who live in urban areas and have higher digital literacy skills.
Susilawati, Ika Rahma, Hidayat, Rahmat
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A paycheck half-empty or half-full? Framing, fairness and progressive taxation [PDF]
Judgment and Decision Making, 2009 Taxation policy is driven by many factors, including public opinion, but little research has examined the strength and stability of the public's taxation preferences.
Stian Reimers
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