Results 61 to 70 of about 1,445 (218)

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

open access: yesNonprofit 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   +4 more
wiley   +1 more source

Moderation Of Patriotism Toward Tax Compliance Aspects

open access: yesIqtishaduna: 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   +3 more
doaj   +1 more source

The taxpayer’s tale [PDF]

open access: yesAmicus Curiae, 2012
Professor Peter Willoughby examines the issues which arose in his appeal against assessments made by the UK Inland Revenue and the impact of this case on expatriates’ retirement arrangements and wider policy issues. Published in Amicus Curiae - Journal of the Institute of Advanced Legal Studies and its Society for Advanced Legal Studies. The Journal is
openaire   +1 more source

Toward a Framework for Understanding Localization in Its Institutional Context: A Systems Perspective for Incorporating Local Values

open access: yesPublic Administration and Development, EarlyView.
ABSTRACT This paper explores how we might integrate local traditional values into a systems approach for analyzing and maximizing localization in the context of foreign aid. The paper situates localization and its operationalization in the older and broader literature on the political economy of foreign aid.
Jennifer M. Brinkerhoff
wiley   +1 more source

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

open access: yesJurnal 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

PENGARUH ADMINISTRASI PERPAJAKAN, KUALITAS LAYANAN FISKUS, TERHADAP PERILAKU WAJIB PAJAK DAN KEPATUHAN WAJIB PAJAK (Studi pada wajib pajak Badan di kantor pelayanan pajak Malang Selatan)

open access: yesProfit: Jurnal Administrasi Bisnis, 2015
The  research  was  motivated  by  the  demands  of  the  increasing government revenues, especially in the sector of taxation, both form all repair and fundamental change in all aspects of taxation.
Muhammad Yusril   +2 more
doaj   +1 more source

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

open access: yesPublic 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

open access: yesIndonesian 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

The Fargo‐Moorhead Diversion: Flood Protection or Sprawl Promotion?

open access: yesRiver Research and Applications, EarlyView.
ABSTRACT Urban growth and development opportunities are needed worldwide, but growth and development must be hazard‐aware and should follow smart‐growth principles. The $2.89 billion Fargo‐Moorhead Area Diversion Project was designed to provide flood protection following damaging floods on the Red River of the North.
Nicholas Pinter   +2 more
wiley   +1 more source

Toward Sustainable Healthcare: Examining ESG‐Readiness in Austrian Regional State‐Owned Hospitals

open access: yesSustainable Development, EarlyView.
ABSTRACT Reporting on environmental, social, and governance (ESG) issues is now an essential part of responsible corporate governance, including in the healthcare sector. This study investigates the ESG reporting practices of Austrian regional state‐owned hospitals (rSOHs), contributing to the growing sustainability literature. Thirteen interviews with
Philumena Bauer   +3 more
wiley   +1 more source

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