Results 31 to 40 of about 303,295 (312)

The Impact of Non-Economic Factors on Voluntary Tax Compliance Behavior: A Case Study of Small and Medium Enterprises in Vietnam

open access: yesEconomies, 2022
One of the main reasons governments of developing countries, including Vietnam, face many difficulties in tax collection is taxpayers’ non-compliance with taxes. Therefore, the question for the governments of these countries is how to encourage taxpayers
Thu Hien Nguyen
doaj   +1 more source

At Taxpayers\u27 Expense [PDF]

open access: yes, 2006
Planning and managing growth are fundamental responsibilities of any local government. It should be recognized that sprawling development can actually be more costly in the long run, not only to a particular municipality but also to those around it that ...
The League of Women Voters of Buffalo/Niagara
core   +1 more source

Tax evasion and exchange equity: a reference-dependent approach [PDF]

open access: yes, 2010
The standard portfolio model of tax evasion with a public good produces the perverse conclusion that when taxpayers perceive the public good to be under-/overprovided, an increase in the tax rate increases/decreases evasion.
Alm, James   +14 more
core   +2 more sources

Alternative Policy Designs to Help Farmers Select Profitable Conservation Practices

open access: yesAgribusiness, EarlyView.
ABSTRACT Voluntary private carbon initiatives (VPCIs) promote the implementation of agricultural conservation practices that mitigate emissions of greenhouse gases (GHGs) via financial incentives to participating farmers. Simultaneously, an array of public policies supports the adoption of conservation practices through technical and financial ...
Oranuch Wongpiyabovorn   +1 more
wiley   +1 more source

Considerations Regarding Tax Evasion and Its Implications [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2019
The main objective of this research article is to provide a well-founded framework regarding the concept of tax exemption and its various implications.
Daniel Iulius Doagă
doaj  

The taxpayer’s right to electronic communication with the tax authorities

open access: yesIDP, 2016
Under Spanish legislation, Law 11/2007, of 22nd June, on citizens’ electronic access to public services, establishes their relationship with the government through electronic means as a citizens’ right and as a correlative duty for the public authorities
Rafael Oliver
doaj   +1 more source

The Impacts of Tax Examinations, Tax Sanctions and Tax Hostage (Gijzeling) on Taxpayers\u27 Formal Compliance [PDF]

open access: yes, 2019
The purpose of this study is to determine whether there are impacts of tax audits (X1), tax sanctions (X2), and tax holdings (X3), on formal compliance of taxpayers (Y).
Puspitasari, D. (Dewi)
core  

‘People Need to Understand That They Are Stealing From Their Neighbours’: A Critical Media Analysis of the Representations and Resistance Throughout the Robodebt Scheme

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT The Robodebt scheme issued thousand‐dollar debts to an estimated half a million people who had received social security. The debts were largely inaccurate and illegal, with the aim of improving the federal government's budget. The 2023 Royal Commission into the Robodebt Scheme found that the stigmatising political and public language about ...
Ella Kruger, Phillipa Evans
wiley   +1 more source

USE OF INDIRECT METHODS OF ESTIMATING TAX LIABILITIES AS A WAY OF VOLUNTARY COMPLIANCE OF INDIVIDUALS [PDF]

open access: yesEconomica, 2019
Educating the taxpayers’ civic responsibility to comply with tax legislation should be infiltrated not by permanent constraints, but by educating them in the spirit of voluntary compliance.
Nicolae PLATON, Igor ȚURCANU
doaj  

Optimization of the Use of Technology for Taxpayers in the Tax System in Indonesia

open access: yesSASI, 2022
Introduction: The development of tax reform shows that technology has a very important role. For this reason, the sustainability of tax collection in the State of Indonesia itself has at least an online system based on how taxpayers work to fulfill their
Heillen Martha Yosephine Tita   +2 more
doaj   +1 more source

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