Results 141 to 150 of about 701,242 (279)

Factors Affecting MSMEs Taxpayer Compliance

Indonesian Interdisciplinary Journal of Sharia Economics
Tax is the largest source of state revenue in Indonesia. In recent years, MSMEs have made a good contribution to the economy in Indonesia. This has become the focus of the government to explore the tax potential of MSMEs. The purpose of this study is to
Vallery Seannanda, Erna Sulistyowati
doaj   +1 more source

Driven by risk: Understanding reference‐dependent preferences using simulated auto racing

Journal of Risk and Insurance, EarlyView.
Abstract Using data from over 56,000 simulated auto races worldwide, we analyze risk‐taking at the margins, consistent with reference‐dependent preferences. We show that participants' risk‐taking changes when a desired intermittent outcome is presented, sometimes at the expense of a more favorable expected end state.
James Hilliard, Annette Hofmann, David Weber   +2 more
wiley   +1 more source

Scientists' Warning to Humanity: Unnecessary Bureaucracy Is a Global Impediment to Productivity, Advancement of Human and Planetary Wellbeing, Science and Sustainability. [PDF]

Microb Biotechnol
Unnecessary bureaucracy is a global impediment to progress and productivity that increases stress and lowers workplace morale and motivation. In research it smothers creativity and innovation that are key to new discoveries and the societal and environmental benefits they catalyse.
Timmis K, Karahan ZC, Byrne JA, Robinson JM, Bernal P, Rainey PB, López-García P, McGenity TJ, Chavarria M, Sato K, Verstraete W, Blank LM, Lal R, Colom MF, Ramos JL.   +14 more
europepmc   +2 more sources

Beyond the Cut: Generative Refusal and the Reimagining of Jewish Affiliation in Contemporary Israel

Journal for the Scientific Study of Religion, EarlyView.
ABSTRACT In Jewish‐Israeli society, circumcision (brit milah) carries far‐reaching significance, symbolizing both the covenant between god and the Jewish people and serving as a key marker of communal affiliation and cultural continuity. Drawing on in‐depth interviews with Jewish‐Israeli parents who have chosen not to circumcise their sons and using ...
Nina Rageth
wiley   +1 more source

Behavioral Factors in Tax Preparer and Tax Compliance Choices

Kyklos, EarlyView.
ABSTRACT What tax preparer characteristics are most important to taxpayers in their decision to use a tax preparer, and how does this choice of a tax preparer affect subsequent taxpayer compliance? We use laboratory experiments to examine these questions. We find that individuals in this environment simultaneously choose a preparer and their compliance
James Alm, Jubo Yan, William D. Schulze, Melissa Vigil, Carrie von Bose   +4 more
wiley   +1 more source

Searching for safety: Working conditions and policing in a US emergency department

Medical Anthropology Quarterly, EarlyView.
Abstract In the United States, emergency departments aren't supposed to turn anyone away. They are the safety‐net of the safety‐net providing life‐saving care. Yet, what happens to healthcare when conditions are so strained that patients and staff lash out at each other? What happens when the safety net becomes a carceral net?
Fabián Luis C. Fernández
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

Determinants of Taxpayers’ Compliance in Somalia.

International Journal of Economic Policy
Purpose: This study explored the key factors influencing tax compliance behavior in Somalia, particularly in the Benadir region. It aimed to understand why some taxpayers comply while others don’t and to provide practical recommendations for improving tax compliance, reducing reliance on foreign aid, and strengthening domestic revenue collection ...
Amalow, Isse Farah, Liu Cheol
openaire   +1 more source

Social Equity Practices in Public Financial Management: A Conceptual Review and Proposed Reforms

Public Administration, EarlyView.
ABSTRACT Equity has been at the core of public finance going at least as far back as 1776 when Adam Smith included it as one of four canons of a good tax in his classic An Inquiry into the Nature and Causes of the Wealth of Nations (Tax Project Institute 2025).
John R. Bartle, Philip G. Joyce, Marilyn M. Rubin   +2 more
wiley   +1 more source

Taxpayers’ Compliance in the City of Jambi [PDF]

Advances in Engineering Research, 2021
Wirmie Eka Putra, Kamadie Sumanda, Wiwik Tiswiyanti   +2 more
openaire   +1 more source