Results 21 to 30 of about 13,084 (307)
Cogent PsychologyTax compliance is a significant challenge in public finance. It is shaped not only by legal enforcement but also by taxpayers’ perceptions and cognitive evaluations.
Ika Rahma Susilawati +3 more
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Nstitutional Factors Associated With Tax Morale: a Country Group-Level Analysis [PDF]
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 1899 A growing literature coming from economics, sociology or psychology explores the wide range of variables that might explain voluntary compliance behaviour.
A.-O. Iacobuta, G. C. Mursa
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Türkiye’de Vergiye Gönüllü Uyumun Sağlanmasında 3V Etkisi Üzerine Bir Araştırma
International Journal of Public FinanceMükelleflerin vergiye gönüllü uyum göstermesi, vergilemeden beklenen verimin elde edilmesi (vergi gelirlerinin artırılması) için çok önem arz eden bir konudur. Çalışmanın amacı, Türkiye’de vergiye gönüllü uyum üzerinde en etkili olan unsurların 3V (Vergi
Ali Fuat Uruş
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Emotional Sphere in Elderly People: Age and Regional Differences [PDF]
Психологическая наука и образование (2007. Online), 2014 We present a study of the negative aspects of the emotional sphere in elderly man: depression and loneliness. Empirical research was carried out in Moscow and Grozny involving elderly people living in families and in geriatric centers (201 subjects), as ...
Shagidaeva A.B.
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Przegląd wybranych badań nad moralnością podatkową. Wpływ moralności na rozmiary luk podatkowych
Annales Etyka w Życiu Gospodarczym, 2020 It is commonly stated that the behavioral aspect is problematic for economists. Nevertheless, a large strand of the literature on the topic exists, and it is high time we started making use of this fact.
Adam Kędrzyński
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FINANCIAL PSYCHOLOGY OF TAXPAYERS AS A FACTOR IN THE EFFECTIVENESS OF BUDGETARY POLICY
Соціальна економікаBudgetary policy is traditionally considered through the lens of macroeconomic indicators, legal regulation, and administrative mechanisms; however, this perspective increasingly proves insufficient for achieving sustainable fiscal outcomes.
Olena Sukach
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Risks, 2022 This paper aims to find the prospects of improving the practice of managing financial risks of sustainable development in the Decade of Action. We substantiate—based on economic and mathematical modeling based on a sample of 185 countries—that the ...
Liudmila I. Khoruzhy +3 more
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Swedish farmers' approval of nudges
Agribusiness, EarlyView.Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen +2 more
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Psicologia economica e fiscale tra occultamento e ‘spinte gentili’
Narrare i Gruppi, 2020 Economic and fiscal psychology between concealment and 'gentle pushes' ----- Abstract --- The history of both psychology and economics is a long succession of mutual ‘contaminations’.
Luigi Ferrari
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SHS Web of Conferences, 2017 Hidden income is a business income and individual income should be recorded and taxed but taxpayers are not reported in full or not reported at all. In this paper we examine the determinants of tax non-compliance among Small and Medium Enterprises (SMEs)
Mohamad Marziana, Mohd Ali Mohd Asri
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