Results 141 to 150 of about 303,295 (312)
WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICSThis 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 +3 more
openaire +1 more source
Seeing like a citizen: Experimental evidence on how empowerment affects engagement with the state
American Journal of Political Science, EarlyView.Abstract Building a strong and effective state requires revenue. Yet, in many low‐income countries, citizens do not make formal payments to the state or forego engaging with the state altogether due to vulnerability to opportunistic demands by state agents. We study two randomized interventions in Kinshasa, Democratic Republic of the Congo, designed to
Soeren J. Henn +4 more
wiley +1 more source
Anthropology of Consciousness, EarlyView.ABSTRACT This essay examines the controversy surrounding the Bhoot Vidya certificate program proposed by the Faculty of Ayurveda at Banaras Hindu University in 2019. Drawing on media coverage, curricular materials, and government policy, I analyze how the debate reveals broader tensions in the politics of contemporary Ayurveda, nationalism, and ...
Thomas Seibel
wiley +1 more source
PRINCIPLES AND PROCEDURES ON FISCAL [PDF]
Fiscal science advertise in most analytical situations, while the principles reiterated by specialists in the field in various specialized works. The two components of taxation, the tax system relating to the theoretical and the practical procedures ...
Morar Ioan Dan
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Annals of Public and Cooperative Economics, EarlyView.Abstract Since 2007, the Spanish State's contribution to funding the Catholic Church comes from what is known as the ‘tax allocation’ (asignación tributaria). It is a pure system of percentage tax designation consisting of 0.7% of the tax liability of taxpayers who decide to tick the relevant box on their personal income tax form.
Ángela Castillo‐Murciego +2 more
wiley +1 more source
Financial Restrictions, Personal Income Tax (PIT) and Demand for a Permanent Home in a Dynamic Model. An analysis with Panel Data for Spain [PDF]
This paper analyzes the way in which income tax and liquidity determine the purchase or rental of a permanent home in Spain. To do this, we have developed a theoretical dynamic model based on Euler’s equation.
Cesar Pérez-López +1 more
core +6 more sources
The Responsiveness of Taxable Income to Changes in Marginal Tax Rates in Barbados [PDF]
Since 2003 policymakers in Barbados have implemented a series of tax reforms that have lowered both basic as well as marginal income tax rates. These changes have more than likely induced taxpayers to alter their behaviour in order to affect their ...
Moore, Winston
core +1 more source
Technologized Reproduction in Space: A Space‐Bioethical Case for Assisted Procreation
Bioethics, EarlyView.ABSTRACT With the increasing feasibility of space colonization, the issue of reproduction in space is becoming more relevant. As new settlements on the Moon, Mars, and other celestial bodies emerge, ensuring generational continuity will be essential for the survival and growth of these communities.
Maurizio Balistreri, Konrad Szocik
wiley +1 more source
The excess burden of tax evasion - An experimental detection- concealment contest [PDF]
We present an experimental study on the wasted resources associated with tax evasion. This waste arises from taxpayers and tax authorities investing costly effort in the concealment and detection of tax evasion.
Matthias Sutter, Ralph C Bayer
core +3 more sources
The German Federal Court of Audit's observations of and comments on tax administration and tax compliance [PDF]
Auditing institutions, such as the German Federal Court of Audit (BRH), provide information on public revenue and public spending. The question of how to increase tax compliance has been of frequent interest.
Schöbel, Enrico
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