Results 71 to 80 of about 805,276 (254)

Detection of Social Proximity and Sanctions on PBB Tax Compliance: Quasi-Experiment in Pangkalpinang City

Jati
Tax compliance studies often focus on legal sanctions, while social factors receive relatively less attention. This study aims to examine the effects of social proximity and sanctions on taxpayer compliance concerning the Rural and Urban Land and ...
Rulyanti Susi Wardhani, Sigit Nugroho, Nur Ahmad Ricky Rudianto   +2 more
doaj   +1 more source

Fighting Income Tax Evasion with Positive Rewards: Experimental Evidence [PDF]

This paper provides experimental evidence regarding the influence of positive rewards on income tax evasion behavior. In particular, we experimentally test the impact of positive rewards in form of individual lottery winnings for honest taxpayers.
Cécile Bazart, Michael Pickhardt
core  

Utilization of immune checkpoint inhibitors for the treatment of cancer in Scotland, 2018–2024: A national retrospective cohort study

British Journal of Clinical Pharmacology, EarlyView.
Aims The aim of the study is to describe the use of immune checkpoint inhibitors (ICIs) for the treatment of cancer in Scotland. Methods The retrospective observational cohort study included patients aged 18 years or older who commenced treatment with an ICI in Scotland between 1 January 2018 and 31 December 2024.
Tanja Mueller, Christine Crearie, Liya Lu, Jiafeng Pan, Fraser N. Sneden, David Martin, Amanj Kurdi, Catherine S. Thomson, Julie Clarke, Marion Bennie   +9 more
wiley   +1 more source

More‐than‐gender? Moving beyond gendered expectations of divergent learners in early childhood education

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 EFFECT OF TAX KNOWLEDGE, TAX RATES, TAX INCENTIVES, AND TAX SANCTIONS ON MSME TAXPAYER COMPLIANCE: A CASE STUDY IN MEDAN HELVETIA DISTRICT

Accounting Profession Journal (APAJI)
This study aims to examine the partial and simultaneous effects of tax knowledge, tax rates, tax incentives, and tax sanctions on MSME taxpayer compliance in Medan Helvetia District.
Renika Hasibuan, Arozanolo Harefa, Theresia Winar Sari Ernawati Duha, Yusuf Zagoto , Refika Sriwidawati Simanullang , Benidar Hartati Zamasi   +5 more
doaj  

The Art of Sanctions: A Game Theoretic Approach to Sanctions Against the Powerful

, 2019
While many have studied the effectiveness of sanctions, few have researched the purpose of sanctions against the powerful. In this study, I examine the imposition and effectiveness of sanctions against the permanent five members of the United Nations ...
Brown, Matt
core  

Cell and Gene Therapies Manufacturing Challenges and Integrated Good Manufacturing Practices Solutions: A Lifecycle Perspective

Biotechnology and Bioengineering, EarlyView.
Lifecycle perspective on cell and gene therapy manufacturing challenges and enabling GMP solutions. ABSTRACT Cell and gene therapies (CGTs) are revolutionizing modern medicine; however, making these advanced medicines scalable and readily available to commercial manufacturers worldwide is a major challenge. The number of approved CGT products continues
Rajath Samaga, Udisha Singh, Sachin Dattram Pawar   +2 more
wiley   +1 more source

Assessing the Impact of Perda No 1 Year 2024 on PBB-P2 Taxpayer Compliance: Evidence on Tax Knowledge, Socialization, Tax Sanctions, and Policy Adjustment

Indonesian Interdisciplinary Journal of Sharia Economics
Taxpayer 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

The Impact of Sanctions on Tax Evasion in Related-Party Transactions: A Hybrid Graph Mining-Fuzzy Metaheuristic Approach [PDF]

مطالعات تجربی حسابداری مالی
This 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, Seyedeh Mahboobeh Jafari, Fatemeh Sarraf   +2 more
doaj   +1 more source

The effect of unemployment benefit II sanctions on reservation wages [PDF]

"In 2005, benefit sanctions in Germany were tightened with the introduction of the new means-tested unemployment benefit II (UB II), codified in Social Code (SC) II.
Schneider, Julia
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