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Quality of E-Tax System and Tax Compliance Intention: The Mediating Role of User Satisfaction
Informatics, 2023 The effectiveness of the e-tax system in encouraging tax compliance has been largely unexplored. Thus, the current study aims to examine the interrelationship between technological predictors in explaining tax compliance intention among certified tax ...
Prianto Budi Saptono +8 more
semanticscholar +1 more source
Impact factor of bureaucracy to the tax system
Ekonomski Signali, 2023 This paper is about the sensibility of taxation in the bureaucracy. Therefore, this study is for the impact factor of the tax revenues of the countries which are tax havens subject to the trustworthiness of the tax system.
Constantinos Challoumis
semanticscholar +1 more source
Political Stubbornness and Online Local Budget Transparency in Croatia [PDF]
Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 2019 Online local budget transparency (OLBT) has been recognized as an important feature of good governance. Accordingly, in this paper, OLBT is measured in all 128 cities and a sample of 100 municipalities in Croatia using several key local budget documents ...
Katarina Ott +2 more
doaj +1 more source
Impact of tax competition on fiscal incomes of Kazakhstan in terms of tax competitive environment [PDF]
E3S Web of Conferences, 2020 International tax competition requires tax reforms from all countries in the world. To meet international standards, countries use different methods to attract resources to their economies.
Shakbutova Aliya +4 more
doaj +1 more source
Assets: Jurnal Akuntansi dan Pendidikan, 2021 This study aims to examine the effect of the self-assessment system on tax evasion and the effect of intrinsic religiosity moderation on the relationship between the self-assessment system and tax evasion.
Alfriadi Dwi Atmoko
doaj +1 more source
Tax Compliance Behavior Among Malaysian Taxpayers: A Dual-stage PLS-SEM and ANN Analysis
SAGE Open, 2022 The tax system provides the necessary financial resources to a country’s administration to use the collected resources for the welfare of the general public and the development of general infrastructure.
Naeem Hayat +4 more
doaj +1 more source
Optimal Tax Depreciation Under A Progressive Tax System [PDF]
SSRN Electronic Journal, 2000 The focus of this paper is on the effect of a progressive tax system on optimal tax depreciation. By using dynamic optimization we show that an optimal strategy exists, and we provide an analytical expression for the optimal depreciation charges. Depreciation charges initially decrease over time, and after a number of periods the firm enters a steady ...
Wielhouwer, J.L. +2 more
openaire +8 more sources
Journal of Business Ethics, 2020 In this study, we reconcile conflicting findings from the extant literature on the impact of tax system parameters on tax noncompliance. We argue that social norms play a role of heuristics facilitating tax payers’ response to the instrumental incentives
M. Górecki, N. Letki
semanticscholar +1 more source
Tax Administration and Tax Systems [PDF]
SSRN Electronic Journal, 2015 This is a review of the so-called "Optimal tax systems" approach to the econòmic analysis of taxation. This approach acknowledges the bunch of instruments the public sector has to collect revenues, but also the multiple responses of taxpayers to them.
openaire +3 more sources
Analysis of Tax Understanding, Tax System, and Tax Sanctions on Tax Evasion
East Asian Journal of Multidisciplinary Research, 2023 The purpose of this study is to examine the effect of understanding taxation, the tax system, and tax sanctions on tax evasion among taxpayers registered at KPP Pratama Cikarang Selatan. The research data was obtained by distributing questionnaires using the random sampling method.
Ahmad Bukhori Muslim +2 more
openaire +1 more source