Analysis of the changes introduced by the tax administration act to the dispute resolution process and the effects thereof on the constitutional rights of taxpayers [PDF]
Includes bibliographical references.This dissertation evaluates the changes introduced by the Tax Administration Act, 28 of 2011 ('the TAA') to the extent that such changes have an impact on the constitutional rights of taxpayers during the dispute ...
Johannes, Ruben Stanley
core +1 more source
Annual compliance arrangements with large corporate taxpayers [PDF]
This audit assessed the effectiveness of the Australian Taxation Office’s administration of annual compliance arrangements with large corporate taxpayers.
core
Temporary Programs, Lasting Questions: Ad Hoc Assistance in the U.S. Farm Safety Net
ABSTRACT Large ad hoc assistance programs have returned to U.S. farm policy since 2017, operating alongside a more developed safety net built around federally subsidized crop insurance, Title I commodity programs, and standing disaster assistance. This paper reviews the renewed use of ad hoc assistance, documents its recent scale using USDA data, and ...
Alejandro Plastina +1 more
wiley +1 more source
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
Extension Economists: Valued in Mission, Penalized in Practice
ABSTRACT As the public engagement arm of the land‐grant mission, we argue that Extension faculty in US agricultural economics departments face an identity crossroads as they struggle for institutional support. Specifically, we argue that Extension economists function as boundary‐spanning professionals within academic structures that often devalue ...
Trey Malone +5 more
wiley +1 more source
Considerations Regarding Tax Evasion and Its Implications [PDF]
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
Alternative Policy Designs to Help Farmers Select Profitable Conservation Practices
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
USE OF INDIRECT METHODS OF ESTIMATING TAX LIABILITIES AS A WAY OF VOLUNTARY COMPLIANCE OF INDIVIDUALS [PDF]
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
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
Firm turnover under asymmetric information: Tanzania's agro‐dealer sector
Abstract We study firm turnover (i.e., entry and exit) and its consumer implications in a market characterized by asymmetric information. Using a three‐round census of agro‐dealers in Tanzania's Morogoro Region, we document annual firm entry and exit rates of 33% and 17%, respectively.
Alix Naugler +3 more
wiley +1 more source

