Results 61 to 70 of about 42,140 (316)
Temporary VAT Reduction in Vietnam: Consumer Behavior Analysis
International Studies of Economics, EarlyView.ABSTRACT This study investigates the impact of temporary VAT rate changes on consumer behavior in Vietnam, particularly concerning the VAT reduction implemented during 2023–2024. The research analyzes annual survey data and household expenditure reports to assess changes in consumer spending on durable goods during the first half of 2024 (2024 H1 ...
Hang Thi Thu Trinh
wiley +1 more source
Teisė, 2019 [full article, abstract in English] The comparison of the inheritance tax legislation in Poland and Lithuania shows clearly that inheritance tax is a simple tax, with no special legal or financial complexity.
Stefan Babiarz
doaj +1 more source
Influence Quality of Service, Taxpayer Knowledge and Taxpayer Awareness Towards Taxpayer Compliance
MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUESThis study examines the factors influencing tax compliance among small and medium-sized enterprises (MSMEs) in West Jakarta. The research analyzes three key factors: quality of tax services, taxpayer knowledge, and taxpayer awareness. Using a quantitative approach, primary data was collected through online questionnaires distributed via Google Forms to
Helmi Faisal Kholagi, Nurul Hidayah
openaire +1 more source
, 2020 Funding organisations controlled by Indigenous Australians and dedicated to serving them, in the name of ‘self-determination’, has created risks both for governments (who must satisfy the public that ‘taxpayers’ money’ is being well spent) and Indigenous leaders (who must not only meet service expectations of Indigenous Australians but also acquit ...
Curchin, Katherine, Rowse, Tim (R14027)
openaire +3 more sources
Gubernatorial Re‐Election Incentives, Local Investment Bias, and Pension Fund Performance
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT We investigate the impact of gubernatorial re‐election incentive and political factors on US public pension funds from 1990 to 2022. Our empirical analysis finds no significant overall relationship between gubernatorial re‐election incentives and local bias in the full sample.
Hongxian Zhang +3 more
wiley +1 more source
Jurnal Akuntansi Bisnis dan Humaniora, 2023 This research aimed to determine the effect of taxpayer comprehension, taxpayer awareness, and perception of tax sanctions on land and building taxpayer compliance in Malang City. This research used a quantitative approach. Data collection is carried out by distributing questionnaires.
Beatrix Brigita Tapiory +2 more
openaire +1 more source
Strategic Change, EarlyView.ABSTRACT A key challenge in public procurement management is balancing equity and efficiency in government procurement. Based on longitudinal data on more than 120,000 US federal service and construction contracts awarded between 2008 and 2018 across over 500 federal agencies, we examine how agency‐level dynamic capabilities shape the performance of ...
Matilde Cappelletti +3 more
wiley +1 more source
Considerations Regarding Tax Evasion and Its Implications [PDF]
Ovidius 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
Determinants of Taxpayer Compliance Through Taxpayer Satisfaction
Jurnal Ilmiah Akuntansi KesatuanTaxpayer compliance is a taxpayer's action in fulfilling his tax obligations in accordance with the provisions of the applicable laws and regulations in a country. E-Filling is a service for filling out and submitting taxpayer tax returns which is carried out electronically through a real time online system that provides application services or the ...
Iftitah Rahmi +2 more
openaire +1 more source
Predicting the intention to use monthly tax deduction as final tax among Malaysian salaried taxpayers [PDF]
, 2018 In many European and Australasian countries, majority of taxpayers do not need to prepare their own income tax returns because their revenue bodies have generated for them. The system is referred to as no-return system.
Bidin, Zainol +3 more
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