Results 11 to 20 of about 13,084 (307)
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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LAND TAX IN THE STRUCTURE OF THE TAX SYSTEM OF UKRAINE
Three Seas Economic Journal, 2022 As a result of the study the main possible directions of improvement of the mechanism of taxation of land resources are substantiated. The dynamic development of the tax system is accompanied by constant changes in the collection of taxes, fees and other
Maryna Pravdiuk
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Analysis of factors affecting the adoption of IFRS in an emerging economy
Heliyon, 2023 This study examines the factors that facilitate or impede the voluntary adoption of International Financial Reporting Standards (IFRS) in an emerging market.
Hien Thi Thu Nguyen +2 more
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Analysis Of Tax Compliance Based On Psychological Factors And Tax Administration
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 2021 Awareness of paying taxes is a personal area that is abstract and difficult to measure. However, it can still be pursued by taking into account the factors that influence it, including financial condition and awareness of paying taxes, as well as presenting professional and pleasant tax services.
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Taxpayer Psychology in Selected Cities and Regions in Türkiye: A Literature Review
Maliye Çalışmaları DergisiThe basis of taxpayer psychology involves taxpayers’ views and perceptions of taxes and taxation. Among the most important factors and determining variables affecting taxpayers’ attitudes and behaviors toward taxes are such factors as voluntary tax ...
Ali Fuat Uruş
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FEATURES OF COORDINATION OF INTERESTS OF THE STATE AND TAXPAYERS AT THE SUBNATIONAL LEVEL
Вестник Северо-Кавказского федерального университета, 2022 The article assesses the possibility of coordinating the interests of the state and taxpayers, taking into account the subnational specifics of the budget and tax systems based on clustering of the subjects of the Russian Federation by the level of tax ...
V. Molodykh, T. Kulakovskaya
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IBN KHALDUN’S THEORY OF TAXATION AND ITS RELEVANCE
Türkiye İslam İktisadı Dergisi, 2015 Ibn Khaldun, the North African versatile genius scholar of fourteenth century produced his famous work ‘al-Muqaddimah’ (the Introduction) which is considered as one of the most sublime and intellectual achievements of the Middle Ages. It is a treasury of
Abdul AZIM ISLAHI
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Farklı Meslek Gruplarının Vergi Algılarına Yönelik Metaforlar
İşletme Bilimi DergisiBu çalışma, bireylerin vergiye ilişkin bilişsel ve duyuşsal temsillerini metaforik anlatımlar yoluyla inceleyerek, vergi bilinci ve gönüllü vergi uyumu davranışlarını şekillendiren sosyo-psikolojik belirleyicileri analiz etmeyi amaçlamaktadır.
İsmail Koç
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CEO Overconfidence and Capital Structure Decisions: Evidence from India
Vikalpa, 2022 Executive Summary Capital structure decisions are vital for firms. Existing theories on capital structure partially explain the difference in capital structure decisions of identical firms.
Hardeep Singh Mundi, Parmjit Kaur
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Social networks and occupational choice: The endogenous formation of attitudes and beliefs about tax compliance [PDF]
, 2014 Open Access funded by Economic and Social Research CouncilThe paper analyses the emergence of group-specific attitudes and beliefs about tax compliance when individuals interact in a social network.
Myles, Gareth D. +13 more
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