Results 181 to 190 of about 701,242 (279)

INFLUENCE OF TAXPAYER EDUCATION ON TAXPAYER'S MORALE AND COMPLIANCE BEHAVIOUR IN NIGERIA.

open access: yes
This study examined the influence of taxpayers’ education on taxpayers’ morale and compliance behaviour in Nigeria. Recognizing the persistent challenges of low tax morale and suboptimal voluntary compliance, the study aimed to determine the extent to which education shapes taxpayers’ attitudes and adherence to tax obligations.
ALPHEAUS, Ogechi Eberechi   +2 more
openaire   +2 more sources

Applying risk management and insurance theory to higher education: The University of Illinois pandemic insurance policy

open access: yesRisk Management and Insurance Review, EarlyView.
Abstract Two colleges at the University of Illinois faced significant financial risk due to tuition revenue being concentrated among students from China and Hong Kong. In response, they designed and purchased a bespoke, multi‐year, dual‐trigger indemnity insurance policy covering tuition revenue losses from specified geopolitical and pandemic events, a
Jeffrey R. Brown   +2 more
wiley   +1 more source

Circular economy business strategies and public schemes: a game theory‐based survey

open access: yesInternational Transactions in Operational Research, Volume 33, Issue 5, Page 2827-2869, September 2026.
Abstract This paper develops a selected survey based on game theory in circular economy (CE) by complementing two perspectives: the CE business strategies and the public schemes (PS) available to implement CE systems. These perspectives are concentrated in six CE business strategies (circular inputs, sharing platforms, product‐as‐a‐service (PaaS ...
Vinay Ramani, Pietro De Giovanni
wiley   +1 more source

Neuro-symbolic reasoning engine for tax optimisation. [PDF]

open access: yesFront Artif Intell
Veeramani K, Joseph N A, M P.
europepmc   +1 more source

The Biofuels Blueprint: Understanding the U.S. Renewable Fuel Standard

open access: yesApplied Economic Perspectives and Policy, Volume 48, Issue 3, Page 565-590, July 2026.
ABSTRACT We provide a comprehensive review of the U.S. Renewable Fuel Standard (RFS), synthesizing nearly two decades of program evolution, market outcomes, and economic analysis. The RFS mandates minimum volumes of renewable fuel blending through a nested structure based on life‐cycle greenhouse gas reductions, enforced via tradeable Renewable ...
Maria Gerveni   +3 more
wiley   +1 more source

Trust Me, I'm an Expert: Evaluating the Relation Between Expertise and Trust in Regulators

open access: yesGovernance, Volume 39, Issue 3, July 2026.
ABSTRACT Trust is central to research on regulatory governance, underpinning both the legitimacy and effectiveness of regulatory bodies. Yet, while its importance is often assumed, less is known about its organizational drivers. Departing from the idea that regulatory agencies are expert‐based organizations within their fields, we argue that trust ...
Bastiaan Redert   +5 more
wiley   +1 more source

Minimizing unnecessary tax audits using multi-objective hyperparameter tuning of XGBoost with focal loss. [PDF]

open access: yesFront Artif Intell
Malashin IP   +5 more
europepmc   +1 more source

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