Results 51 to 60 of about 26,172 (307)

The Influence of Taxpayer Understanding, Taxpayer Awareness, and Perception of Tax Sanctions on Taxpayer Compliance of Earth and Buildings

Jurnal Akuntansi Bisnis dan Humaniora, 2023
This research aimed to determine the effect of taxpayer comprehension, taxpayer awareness, and perception of tax sanctions on land and building taxpayer compliance in Malang City. This research used a quantitative approach. Data collection is carried out by distributing questionnaires.
Beatrix Brigita Tapiory, Widi Dwi Ernawati, Fathimatus Zahro Fazda Oktavia   +2 more
openaire   +1 more source

Innovation and Growth Investment Through Capital Expenditure as a Channel and Boundary Condition Between Financial Performance and Corporate Reputation

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the role of capital expenditure in the relationship between financial performance and corporate reputation. Using moderation and mediation analyses based on multiple regressions with bootstrapping, we examined data from 121 airlines from 46 countries during 2007–2023.
Larissa M. Batrancea, Andreas‐Daniel Cocis, Ioan Dan Morar   +2 more
wiley   +1 more source

The right of tax examination for the employees of the tax administration in the Iraqi tax legislation [PDF]

الرافدین للحقوق, 2009
The authority to examine is one of the most important authorities for the freedom of individuals because it authorizes the tax administration to examine the secrets of the taxpayer through the examination of his papers, documents and correspondence ...
Abd AlBasit Ali Jasim
doaj   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Building taxpayer culture in Mozambique, Tanzania and Zambia: Achievements, challenges and policy recommendations [PDF]

, 2012
The study examines measures that aim to encourage taxpayer compliance through taxpayer education and constructive engagement between the government and citizens over taxation issues in Mozambique, Tanzania and Zambia.
Heggstad, Kari K., Fjeldstad, Odd-Helge
core   +1 more source

Analysis of the Impact of Tax Administrative Sanctions and Taxpayer Awareness on Taxpayer Compliance in the MSME Sector

International Journal of Business, Economics, and Social Development
This study investigates the influence of tax administrative sanctions and taxpayer awareness on taxpayer compliance in the Micro, Small, and Medium Enterprises (MSME) sector.
Widayanti, Nur Hidayah K Fadhilah
doaj   +1 more source

Interaction of Government and Taxpayer: Types of Taxpayers Created Through Tax Sanctions and Incentives

International Journal of Public Finance, 2020
The purpose of this study is to define the taxpayer types that are existing through determining the effects of tax sanctions and incentives (TSI) on taxpayer behaviors that are bonded with trust and power relations in the interaction of the society. TSIs
Filiz Baloğlu, Nazan Susam
doaj   +1 more source

Licensed Commoning and the Authoritarian Commons: Governing Participation in China's Community Gardens

Environmental Policy and Governance, EarlyView.
ABSTRACT China's environmental governance transition combines intensified vertical accountability and performance‐based management with expanding calls for public participation. However, despite growing demand for civic engagement, there remains limited understanding of how participatory environmental initiatives are structured and governed in practice.
Linjun Xie, Mengqi Shao, Gaohan Deng
wiley   +1 more source

Cess or surcharge: the distinction is significant for the taxpayer [PDF]

, 2018
Cess tax is a very important tool in the hands of the taxpayer to make the government accountable. A surcharge is more of a reserve taxing power in the hands of the government to garner funds exclusively for its own purpose.
Kotha, Ashrita Prasad
core  

The The Effect of Taxpayer Awareness, Tax Understanding, Tax Sanctions, and Risk Preferences on Land and Building Taxpayer Compliance: Taxpayer Awareness, Tax Understanding, Tax Sanctions, Risk Preference and Taxpayer Compliance [PDF]

, 2022
The background of this research is that there is a phenomenon of decreasing taxpayer compliance. This study aims to examine the effect of taxpayer awareness, tax understanding, tax sanctions, and risk preferences on land and building taxpayer compliance.
Sholikah, Aminatus, Syaiful, Syaiful
core   +1 more source