Results 81 to 90 of about 26,172 (307)

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

Public Administration and Development, Volume 46, Issue S1, Page S99-S110, June 2026.
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

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

Taxpayer Information Assistance Services and Tax Compliance Behavior [PDF]

The traditional "enforcement" paradigm of tax administration views taxpayers as potential criminals, and emphasizes the repression of illegal behavior through frequent audits and stiff penalties. However, an important trend in tax administration policies
Michael McKee, Todd Cherry, James Alm, Michael Jones   +3 more
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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

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

River 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, Ryan G. Miller, Joel Paulsen   +2 more
wiley   +1 more source

The Phenomenon of Taxpayer Compliance in Paying PBB-P2 in Pitu District, Ngawi Regency

Indonesian Interdisciplinary Journal of Sharia Economics
This research aims to analyze the phenomenon of taxpayer compliance in paying PBB-P2 in Pitu District, Ngawi Regency. The population in this study is the PBB-P2 mandatory in the Pitu sub-district area, Ngawi Regency with a number of 20,427.
Vebby Noer Hidayah, Mujiyati Mujiyati
doaj   +1 more source

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

Sustainable 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, Dorothea Greiling, Hüseyin Celik, Laura Kienast   +3 more
wiley   +1 more source

Taxpayer advocate update [PDF]

This archived document is maintained by the State Library of Oregon as part of the Oregon Documents Depository Program. It is for informational purposes and may not be suitable for legal purposes.Mode of access: Internet from the Oregon Government ...

core  

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