Results 231 to 240 of about 80,866 (269)

How does progressivity impact tax morale? Experimental evidence across developing countries. [PDF]

J Dev Econ
Hoy C.
europepmc   +1 more source

Tobacco industry corporate social responsibility activities and other interference after ratification of a strong tobacco law in Ethiopia. [PDF]

Tob Control
Mengesha SD, Brolan C, Gartner CE.
europepmc   +1 more source

Using Bayh-Dole Act March-In Rights to Lower US Drug Prices.

JAMA Health Forum
Ouellette LL, Sampat BN.
europepmc   +1 more source

Improving Taxpayer Compliance: Intrinsic and extrinsic value of compliance

Faizul Mubarok, Oji Saeroji, Maman Rumanta, Kristanti Ambar Puspitasari, Shine Pintor Siolemba Patiro, Janita S. Meliala   +5 more
openaire   +1 more source

Confidentiality and Taxpayer Compliance [PDF]

National Tax Journal, 2005
Internal Revenue Code guarantees privacy of taxpayer information in the administration of the U.S. income tax. Many state and local governments also support the confidentiality of taxpayer data.
Laury, Susan, Wallace, Sally
openaire   +1 more source

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Taxpayer compliance under uncertainty

Journal of Accounting and Public Policy, 1989
Abstract The present study investigates taxpayers' economic incentives to comply under conditions of uncertainty induced by tax law complexity and audit outcome uncertainty. In particular, previous research is extended by modeling an environment in which taxpayers have uncertainty about their tax liability and by simultaneously considering different ...
Paul J. Beck, Woon-Oh Jung
openaire   +1 more source

The Economics of Taxpayer Compliance

Journal of Economic Surveys, 1991
Abstract. There is a great deal of evidence to suggest that tax evasion is now fairly extensive throughout Western Europe and North America. Academic economists have shown considerable interest in various aspects of tax evasion. In this article we examine the literature on two particular issues.
openaire   +1 more source

Taxpayer Compliance Simulation

2008
This chapter describes the development of a prototype multi-agent based model – the Tax Compliance Simulator (TCS) – designed to help tax administrators think about ways to reduce tax evasion. TCS allows the user to define unique behavioral, income, and tax enforcement characteristics for one or two distinctive taxpayer populations. The capabilities of
openaire   +1 more source

Analysis of Factors Affecting Taxpayer Compliance

2023
Background: The biggest realisation of state revenue is from the tax sector. The Central Bureau of Statistics stated that the state revenue in the tax sector in 2020 was 1,698,648.50 (in trillion rupiah). The most dominant source of revenue from the tax sector is income tax.
Lis Indayani, Gatot Kutyadji, Afif Hidayatullah, Diana Putri, Arif Nugroho Setyawan, Teguh Ariyanto   +5 more
openaire   +1 more source