Results 111 to 120 of about 6,715 (309)
Local Autonomy, Tax Morale and the Shadow Economy [PDF]
Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is also a bottom-up approach such as, for example, decentralizing the political power to those who are close to the problems ...
Christoph A. Schaltegger +2 more
core
THE EFFECT OF TAX AWARENESS, TAX SANCTIONS, AND SOCIAL ENVIRONMENT ON MICRO, SMALL, AND, MEDIUM ENTREPRISES TAX COMPLIANCE [PDF]
, 2020 : The Effect of Tax Awareness, Tax Sanctions, and Social Environment on Micro, Small, and, Medium Enterprises Tax Compliance. This study aims to determine the effect of Taxpayer Awareness, Tax Sanctions, Social Environment on MSMEs Taxpayer Compliance ...
Sagoro, Endra Murti +1 more
core +1 more source
The Influence of Tax Sanctions on Tax Compliance of Msmes in Paying Income Tax (Case Study in Medan Selayang District) [PDF]
, 2023 Taxes play a significant role in national revenue and contribute to the national economic development, especially in improving the citizens' quality of life.
Pandia, Ines Seva Barbrena Ms
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The Impact of Sanctions on Tax Evasion in Related-Party Transactions: A Hybrid Graph Mining-Fuzzy Metaheuristic Approach [PDF]
مطالعات تجربی حسابداری مالیThis study investigates the impact of economic sanctions on tax evasion facilitated through Related-Party Transactions (RPTs) in Iran. Utilizing a novel hybrid framework that integrates graph mining, Principal Component Analysis (PCA), and advanced fuzzy
Amin Ahmadpour +2 more
doaj +1 more source
British Educational Research Journal, EarlyView.Abstract In this paper, we explore how neurodivergent ways of being in early education are often gendered. The intersectionalities of gender and neurodivergence often lead to fixed expectations that perpetuate binary interpretations, pathologisations, missed diagnoses and a lack of curated support.
Ruth Churchill Dower, Hannah Hogarth
wiley +1 more source
The Impact of Direct Democracy and Local Autonomy on Tax Morale in Switzerland [PDF]
This paper analyses the impact of direct democracy and local autonomy on tax morale and the size of the shadow economy. We use two different data sets on tax morale at the individual level (World Values Survey and International Social Survey Programme ...
Benno Torgler
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Indonesian Interdisciplinary Journal of Sharia EconomicsTaxpayer compliance has become a critical issue in the context of regional tax reform following the enactment of Local Regulation No. 1 of 2024 in Cirebon City, particularly in relation to behavioral determinants of local property taxation (PBB-P2) This
Syahru Siamunnisa, Dev Anand
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
Tax Morale and Fiscal Autonomy: Evidence from Germany [PDF]
Why people pay their taxes voluntarily is a key puzzle in the public finance literature. Some suggest that factors such as the level of tax morale, defined as the intrinsic motivation to pay taxes, affects compliance behaviour.
Benno Torgler, Jan Werner
core
Transformation of Tax Policy in the Context of Iran’s Changing Anti-Sanctions Strategy [PDF]
Финансовый журналThe Iranian resistance economy model increasingly relies on tax policy in search of a stable replacement for oil revenues. However, the rising tax burden causes discontent within the country and encourages tax evasion.
L.P. Koroleva
doaj +1 more source