Results 11 to 20 of about 563,262 (204)

Tax Knowledge, Trust in Government, and Voluntary Tax Compliance: Insights From an Emerging Economy

SAGE Open
This paper examines whether tax knowledge, tax fairness and trust affect voluntary tax compliance among small and medium enterprises (SMEs). Given the growing budget deficits and debt levels of developing economies, we contend that an understanding of ...
Thomas Appiah, Daniel Domeher, Joseph Akadeagre Agana   +2 more
doaj   +2 more sources

Explaining the Voluntary Compliance to COVID-19 Measures: An Extrapolation on the Gender Perspective. [PDF]

Glob J Flex Syst Manag, 2021
Paramita W, Rostiani R, Winahjoe S, Wibowo A, Virgosita R, Audita H.   +5 more
europepmc   +2 more sources

Predictors of COVID-19 voluntary compliance behaviors: An international investigation. [PDF]

Glob Transit, 2020
Clark C, Davila A, Regis M, Kraus S.
europepmc   +2 more sources

VOLUNTARY TAX COMPLIANCE WAJIB PAJAK PERUSAHAAN PERHOTELAN: DETERMINAN, KEPERCAYAAN DAN KEKUASAAN LEGITIMASI

Jurnal Akuntansi, 2017
The aim of this research are to give empirical proof about: (1)the influence procedural juctice and moral obligation toward voluntary tax compliance. (2) the influence of trust within mediation influence between procedural juctice and moral obligation ...
Zulkarnain Hakim, Lilik Handajani, Biana Adha Inapty   +2 more
doaj   +1 more source

Coercive Authority and Trust in Tax Authority in Influencing Voluntary Tax Compliance: A Study of Slippery Slope

Journal of Accounting and Investment, 2019
The improvement of tax compliance in Indonesia has not resulted in increase of tax ratio of the same year. From this perspective, the researchers conducted a study on voluntary tax compliance using theory of slippery slope.
Uswatun Khasanah, Sutrisno T., Endang Mardiati   +2 more
doaj   +1 more source

The Role of Marketing Mix on Voluntary Tax Compliance: Small Taxpayers’ Experience in Dodoma City [PDF]

International Journal of Management, Accounting and Economics
Importance of 4Cs of marketing mix on voluntary tax compliance has been acknowledged. However, contrary to its importance, the body of literature has paint little attention regarding 4Cs of marketing mix in relation to the voluntary tax compliance ...
Allen Mrindoko, Eunice Nyange
doaj   +1 more source

Audit probability versus effectiveness: The Beckerian approach revisited [PDF]

, 2012
The Beckerian approach to tax compliance examines how a tax authority can maximize social welfare by trading-off audit probability against the fine rate on undeclared tax.
Rablen, M
core   +4 more sources

Developing The Voluntary Taxpayer Compliance: The Scale of The Tax Authority’s Power, Trust and The Fairness of The Tax System

Indonesian Journal of Business and Entrepreneurship, 2020
This study aims to analyze the scale of the power of the tax authority, trust and the fairness of the tax system for the voluntary compliance of the individual taxpayers who have businesses.
Atik Djajanti
doaj   +1 more source

STRATEGIES FOR IMPROVING THE TAX ENVIRONMENT THROUGH INSTITUTIONAL MODERNIZATION [PDF]

Economica, 2022
The basic task of a modern tax institution is to develop relationships with the business environment by improving the tax environment. Equidistant, fair and equitable treatment will help increase taxpayers’ confidence in this institution.
Igor TURCANU
doaj   +1 more source

Transcranial Direct Current Stimulation Altered Voluntary Cooperative Norms Compliance Under Equal Decision-Making Power

Frontiers in Human Neuroscience, 2018
Social norms play an essential role in human interactions and the development of the evolution of human history. Extensive studies corroborate that compliance with social norms typically requires a punishment threat as almost always specific individuals ...
Jianbiao Li, Jianbiao Li, Xiaoli Liu, Xile Yin, Shuaiqi Li, Guangrong Wang, Xiaofei Niu, Chengkang Zhu   +7 more
doaj   +1 more source