Results 241 to 250 of about 701,242 (279)

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

JAMA Health Forum
Ouellette LL, Sampat BN.
europepmc   +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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The Effect of Tax Collection, Tax Audit, and Taxpayer Compliance on Corporate Income Tax Revenue at The Tax Service Office Pratama Pancoran

Nexus Synergy: A Business Perspective, 2023
This study aims to determine the effect of tax collection, tax Audit, and taxpayer compliance on corporate income tax at The Tax Service Office Pratama Pancoran.
Wenty Wandira W., Tri Hesti Utaminingtyas, Achmad Fauzi   +2 more
semanticscholar   +1 more source

THE INFLUENCE OF ETHICAL ATTITUDES ON TAXPAYER COMPLIANCE [PDF]

National Tax Journal, 1994
The development of tax decision-making models has focused on economic and behavioral factors affecting compliance.
Reckers, Philip M.J., Sanders, Debra L., Roark, Stephen J.   +2 more
openaire   +1 more source

Tax Digitalization and Justice with Taxpayer Compliance and the Mediating Role of Tax Awareness

Aptisi Transactions on Technopreneurship (ATT)
This study investigates the impact of tax information digitalization and tax fairness on taxpayer compliance, with tax awareness as a mediating variable.
Supriyati Supriyati, Dian Oktarina, Nur'aini Rokhmania, Kadek Pranetha Prananjaya   +3 more
semanticscholar   +1 more source

The Effect of Tax Planning And The Implementation of The Core Tax Administration System on Taxpayer Compliance

Eduvest - Journal Of Universal Studies
This study aims to analyze the influence of tax planning and the implementation of the Core Tax Administration System (CTAS) on taxpayer compliance. While tax planning is considered a legitimate effort to minimize tax liabilities, the results indicate ...
Harry Tubagus Ilyas, Sony Devano, Selly Herdianti Herdianti   +2 more
semanticscholar   +1 more source

Risk Classification as an Incentive to Taxpayers’ Compliance

Journal of Management Policy and Practice, 2018
Managing and improving tax compliance is a main challenge for tax administrations. They seek compliance through monitoring, auditing and punishing penalties. This paper proposes a model based on trustworthy, transparency and incentives. The proposal is a classification of tax liability risk of companies and incentives to consistent compliance behavior.
Lanz, Luciano Quinto, Mota, Eduardo Almeida   +1 more
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

The Effect of Tax Service Quality on Taxpayer Compliance in Paying Land and Building Tax

International Journal of Scientific and Research Publications (IJSRP), 2021
The purpose of this study is to examine the effect of tax service quality on taxpayer compliance in paying Land and Building Tax in District X. This research is a causative type of research. The population used in this study is all people who are subject
Joni S.S.T, Bkp Handryno, SE Bkp
semanticscholar   +1 more source