Results 31 to 40 of about 337,630 (309)
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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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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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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Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation [PDF]
SSRN Electronic Journal, 2006 A psychological tax contract goes beyond the traditional deterrence model and explains tax morale as a complicated interaction between taxpayers and the government. As a contractual relationship implies duties and rights for each contract party, tax compliance is increased by sticking to the fiscal exchange paradigm between citizens and the state ...
Feld, Lars P, Frey, Bruno S
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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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The Theory of Planned Behaviour as a Research Tool an Connection with Tax Law and Economics
Financial Law Review, 2021 The Theory of Planned Behaviour (TPB) is a theory from the field of psychology that was developed by Icek Ajzen in 1985 in order to predict and change human behavior. The theory works with three basic
Jana Bellová, Taťána Špírková
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Testing the Marketing Performance of German Wheat Farmers
Agribusiness, EarlyView.ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
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American Journal of Agricultural Economics, EarlyView.Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin +5 more
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