Results 1 to 10 of about 85,155 (297)
EVALUATION OF THE FISCAL CONFORMANCE IN ROMANIA IN THE PRE AND POST EU ACCESSION [PDF]
Financial Studies, 2014 By developing the paper assessment of tax compliance in Romania after accession, we aim to create a theoretical – methodological framework for the knowledge and understanding of tax compliance by describing the two forms of compliance, voluntary and ...
Ionel LEONIDA
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‘Nudging’ Voluntary Compliance in Border Customs
Borders in Globalization Review, 2023 Legal and regulatory compliance can be voluntarily motivated or enforced by authorities. The World Customs Organization Voluntary Compliance Frameworks (WCO VCF) is adopting a reward and punishment system, responsive to economic constraints of compliance. However, psychological elements do not appear to be incorporated.
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The Impact of the Romanian Tax System Optimizing on Sustainable Economic Development [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied InformaticsThe aim of this research is to capture the main changes to the legislation on VAT, microenterprise income tax and corporate income tax and payroll taxes as of 01.01.2024, as well as to capture how these tax measures will impact the entrepreneurial ...
Marian Socoliuc, Mihaela Ionela Socoliuc
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Theoretical foundations of voluntary tax compliance: evidence from a developing country
Humanities & Social Sciences CommunicationsTax non-compliance is a persistent problem that is becoming increasingly common worldwide. The main objective of this study is to examine the factors that influence voluntary tax compliance among large taxpayers in Ethiopia based on the theoretical ...
Agumas Alamirew Mebratu
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VOLUNTARY TAX COMPLIANCE VS ENFORCED COMPLIANCE
This poster compares voluntary tax compliance and enforced compliance. Voluntary compliance happens when taxpayers willingly pay taxes because they understand their importance for national development. It builds trust, positive tax culture, and long-term revenue.
OKTA VINA YULIRA PUTRI +2 more
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Rebuilding Trust, Restoring Compliance: An Experimental Study of Tax Morale among Young Taxpayers [PDF]
Financial Markets, Institutions and RisksImproving voluntary tax compliance has become a critical challenge for developing economies, where limited enforcement capacity often constrains the effectiveness of traditional deterrence-based tax policies.
Lili ERINA +2 more
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, 2020 The main objective of this study was to identify the major determinants of taxpayers’ voluntary compliance with taxation in Robe Town. To achieve this objective, the data was collected by using questionnaires which had been distributed to 287 respondents selected from 4,564 tax payers using both stratified sampling and simple random sampling techniques.
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Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study
Jurnal Akuntansi dan Keuangan, 2018 The aims of this research is to do relevance on taxpayer compliance attitude based on slippery slope theory. The method used in this research is an experimental method with 63 taxpayers as the samples.
I Nyoman Putra Yasa +1 more
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An Integrative Framework for Enhancing Voluntary Tax Compliance in Sri Lanka
Kelaniya Journal of ManagementThe purpose of this paper is to explore the multi-dimensional determinants of voluntary tax compliance on the head of individual taxpayers. It critically appraises major theoretical frameworks and offers an extensive conceptual framework.
Perera, K.H +2 more
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Has the Voluntary Disclosure Program Run Optimally? Insights from a Primary Tax Office in Wates [PDF]
SHS Web of ConferencesThis research aims to increase taxpayer compliance with the voluntary disclosure program and to determine whether the voluntary disclosure program carried out by the Pratama Wates Tax Office is running optimally.
Dewi Wulaningrum Puspita +4 more
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