Results 61 to 70 of about 37,068 (297)

Managing Strategically in Public Procurement: Dynamic Capabilities, Set‐Asides, and Contract Outcomes

Strategic Change, EarlyView.
ABSTRACT A key challenge in public procurement management is balancing equity and efficiency in government procurement. Based on longitudinal data on more than 120,000 US federal service and construction contracts awarded between 2008 and 2018 across over 500 federal agencies, we examine how agency‐level dynamic capabilities shape the performance of ...
Matilde Cappelletti, Leonardo M. Giuffrida, Sohvi Heaton, Donald Siegel   +3 more
wiley   +1 more source

International Tax Planning: The Concept of Place of Effective Management [PDF]

, 2014
This dissertation will study certain aspects of the South African Income Tax Act2 such as residence-based concepts, with specific reference to place of effective management, which brings a taxpayer within the ambit of the South African Tax Law.
Goosen, Chantelle
core   +1 more source

Moderation Of Patriotism Toward Tax Compliance Aspects

Iqtishaduna: Jurnal Ilmiah Ekonomi Kita
This study aimed to test and analyze the effect of taxpayer awareness, e-filing implementation, and tax sanctions on tax compliance with the love of the country as a moderating. This study uses a quantitative method with primary data.
Jaurino Jaurino, Aris Setiawan, Febriati Febriati, Wilda Sari   +3 more
doaj   +1 more source

The Influence of Taxpayer Socialization, Taxpayer Awareness, and Taxpayer Sanction on Land and Building Taxpayer Compliance in Sasak Ranah Pasisie Sub-District, West Pasaman

, 2023
The purpose of this study was to examine the relationship between taxpayer socialization and compliance, as well as the relationship between taxpayer awareness and compliance and the relationship between taxpayer sanctions and compliance, as well as the ...
Oktaria, Selfia, Syamra, Yesmira, Putra, Defriko Gusma   +2 more
core   +1 more source

Nonprofit Governance and Financial Stability: A Study of Government‐Funded Social Services

Nonprofit Management and Leadership, EarlyView.
ABSTRACT Nonprofit social service providers are essential in delivering vital services, often with public funding. This study adopts a contingency perspective to explore the relationship between organizational governance and financial stability in publicly funded nonprofit organizations. We use a combination of comparative multilevel analysis (CMA) and
Florentine Maier, Michael Meyer, Josef Baumüller, Christian Grünhaus, Franka Walde   +4 more
wiley   +1 more source

Understanding the relationship between tax knowledge and compliance under the self-assessment system

Jurnal Akademi Akuntansi
Purpose: This study aims to examine the impact of tax knowledge, taxpayer awareness, and the self- assessment system on individual taxpayer compliance, as well as to assess the moderating role of the self- assessment system in the relationship between ...
Mutia Arifah Zahra, Dahlia Tri Anggraini
doaj   +1 more source

The Role of Religiosity and Patriotism in Improving Taxpayer Compliance

Journal of Accounting and Investment, 2019
The purpose of this study is to examine the direct effect of religiosity on taxpayer compliance. In addition, this study also examines the indirect effect of religiosity on taxpayer compliance using the mediation variables of taxpayer patriotism.
Ietje Nazaruddin
doaj   +1 more source

Rethinking Public Administration Reform: Institutional Layering of Bureaucratic, Managerial and Community Logics Over Time in Nigeria's Tax Administration

Public Administration and Development, EarlyView.
ABSTRACT The reform of public institutions has attracted sustained attention in both scholarship and policymaking. Increasingly, however, there is growing recognition that reforms are rarely implemented in an institutional vacuum. Instead, new reforms are layered onto existing arrangements, producing hybrid institutional landscapes shaped by prior ...
Edidiong Bassey
wiley   +1 more source

The Influence of the Strictness of Tax Sanctions, the Level of Public Trust in the Government, the Quality of Services, the Level of Awareness, and Subjective Norms on Taxpayer Compliance in Increasing APBN Revenue (Case Study at KPP Pratama South Cikaran

Indonesian Interdisciplinary Journal of Sharia Economics
This research aims to examine the influence of the strictness of tax sanctions, the level of public trust in the government, service quality, level of awareness, and subjective norms on taxpayer compliance in increasing APBN revenues (case study at KPP ...
Yuliana Mega Astria, Siska Wulandari
doaj   +1 more source

Effect of Taxpayer Knowledge and Taxation Socialization on Taxpayer Compliance: The Mediating Role of Taxpayer Awareness

WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS
This study dives into the complex dynamics of taxpayer compliance, investigating the interactions between knowledge, taxation socialization, and awareness in the context of fiscal control. To recognize the critical significance of taxpayer compliance to ensure economic stability, the study emphasizes the symbiotic relationship between legal ...
Smart Asomaning Sarpong, Michael Yeboah, Kofi Mintah Oware, Benjamin Adjei Danquah   +3 more
openaire   +1 more source