Results 21 to 30 of about 337,630 (309)

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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Narcissism in Public Accounting Firms [PDF]

, 2014
Similar to other characteristics, narcissism is a personality trait that varies by individuals. While the management literature has examined narcissism, there is limited research of narcissism of professionals in public accounting firms.
Akers, Michael D., Giacomino, Don E., Weber, Jill   +2 more
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Implicit cognition and tax perceptions: Developing the single-target IAT for tax compliance research in Indonesia

Cogent Psychology
Tax 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, Rahmat Hidayat, Galang Lufityanto, Shahla Ostovar   +3 more
doaj   +1 more source

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
doaj   +1 more source

Social representation of competition and fraud [PDF]

, 2013
Good citizenship includes fair competitive strategies. Dishonest competitive behaviour – such as fraud – can reflect the absence of one main characteristic of good citizenship as mindfulness of laws and social rules.
Orosz, Gábor, Roland-Lévy, Christine
core   +1 more source

Farklı Meslek Gruplarının Vergi Algılarına Yönelik Metaforlar

İşletme Bilimi Dergisi
Bu 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
doaj   +1 more source

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
doaj   +1 more source

Türkiye’de Vergiye Gönüllü Uyumun Sağlanmasında 3V Etkisi Üzerine Bir Araştırma

International Journal of Public Finance
Mükelleflerin 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
doaj   +1 more source

Social Norms and Conditional Cooperative Taxpayers [PDF]

, 2006
This paper incorporates tax morale into the Allingham Sandmo (1972) model of income tax evasion. Tax morale is interpreted as a social norm for tax compliance.
Traxler, Christian
core   +2 more sources

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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