Results 71 to 80 of about 59,847 (300)

Typology Taxpayers in Indonesia [PDF]

, 2019
Taxpayers feel that tax is a cost that reduces their economic power and thus, taxpayers show resistance through tax evasion. Therefore, tax authorities in Indonesia need to understand the behavior of taxpayers to anticipate their involvement in tax ...
LIANSYAH, MARGARETHA, FEBIANTI, SONIA, Margaretha Liansyah, Sonia Febianti, Mangoting, Yenni, ISKANDAR, AUDLEY NATHANAEL, Audley Nathanael, Yenni Mangoting   +7 more
core   +2 more sources

MANAGEMENT OF TAX RISKS IN SYSTEM OF MANAGEMENT ACCOUNTING

Статистика и экономика, 2016
In article questions on decrease in tax risk within management accounting are considered. The main characteristics inherent in tax risk are defined behavior models of taxpayers are allocated.
Mаrina V. Shtiller
doaj   +1 more source

Rethinking Public Administration Reform: Institutional Layering of Bureaucratic, Managerial and Community Logics Over Time in Nigeria's Tax Administration

Public Administration and Development, EarlyView.
ABSTRACT The reform of public institutions has attracted sustained attention in both scholarship and policymaking. Increasingly, however, there is growing recognition that reforms are rarely implemented in an institutional vacuum. Instead, new reforms are layered onto existing arrangements, producing hybrid institutional landscapes shaped by prior ...
Edidiong Bassey
wiley   +1 more source

Assessing the Perceived Fairness of a Property Tax by a Taxpayer Survey: The Case of Residential Arnona Tax in Israel

Real Estate Management and Valuation
Understanding taxpayer perceptions of a property tax system is essential for developing equitable and transparent fiscal policies that foster public trust.
Mintz Mordekhay, Portnov Boris A.
doaj   +1 more source

Effect of Taxpayer Knowledge and Taxation Socialization on Taxpayer Compliance: The Mediating Role of Taxpayer Awareness

WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS
This 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, Michael Yeboah, Kofi Mintah Oware, Benjamin Adjei Danquah   +3 more
openaire   +1 more source

Project Management Methodologies of International Development Agencies and the Concept of Sustainable Project Management

Sustainable Development, EarlyView.
ABSTRACT This research explores to what extent the ideas and notions of sustainable project management (SPM) are reflected in the project management methodologies of three selected international development agencies. A conceptual framework is developed, and a deductive content analysis is performed.
Jan Christoph Albrecht, Paula Adams, Carsten Wolff, Rao Aamir Ali Khan, Saara Sheneen   +4 more
wiley   +1 more source

Dynamics of Taxpayer Awareness: Taxation Socialization, Taxpayer Attitude and Taxpayer Compliance as Moderating Variables

JOURNAL INTELEKTUAL
Introduction/Objective: The study analyzes the influence of tax socialization and taxpayer attitudes on taxpayer awareness, and examines the role of taxpayer compliance as a moderating variable on MSMEs in Parahu-Sukamulya Village. Background of the Problem: The increasing number of entrepreneurs in the creative economy sector in reality does not have ...
null Atika Purnamasari, null Popong Suryani, null Yohanes August Goenawan   +2 more
openaire   +1 more source

Sand in the Wheels: Corruption, Governance, and the Quest for Sustainable Development in Sub‐Saharan Africa

Sustainable Development, EarlyView.
ABSTRACT How do governance quality and corruption jointly shape sustainable development? We analyze an unbalanced panel of 38 Sub‐Saharan African countries (2002–2021) employing PCSE and FGLS estimators. The model also includes controls for health expenditure, digitalization, unemployment, trade openness, and GDP.
Deniz Erenel, Halil Peçe, Cihan Necmi Günal   +2 more
wiley   +1 more source

Farm and factory : an analysis of the distinctions between and fiscal treatment of taxpayers simultaneously carrying on farming operations and manyfacturing processes under the Income Tax Act No. 58 of 1962 [PDF]

, 2009
Includes abstract.Includes bibliographical references (leaves 70-73).The Income Tax Act No. 58 of 1962 contains favourable concessions applicable to taxpayers who derive income from the carrying on of farming operations.
Katzke, August Charles Rudolf
core   +1 more source

Causal Relationship Between ESG Assessment Criteria and SDGs for PPP Projects: A Fuzzy Cognitive Approach

Sustainable Development, EarlyView.
ABSTRACT Environmental, Social and Governance (ESG) assessment criteria have received substantial recognition for investment decision and practical steps to achieving the sustainable development goals (SDGs). Given the global reliance on public‐private partnership (PPP) to bridge infrastructure deficit, investment into these projects is on the rise; it
Caleb Boadi, Robert Osei‐kyei, Vivian W. Y. Tam   +2 more
wiley   +1 more source