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Taxpayer's Compliance: Towards Voluntary Compliance [PDF]
Global Conference on Business and Social Sciences Proceeding, 2021 The understanding of taxpayers' regulatory compliance still remains a big question. There have been some studies discussing about the taxpayers' regulatory compliance. Its variety of variables covers: 1) tax cognition, 2) tax understanding, 3) sunset policy, 4) tax amnesty, 5) tax sanction, 6) taxpayer awareness, 7) tax authorities service, 8) taxpayer'
Dian Purnama Sari +3 more
core +4 more sources
Voluntary Compliance in Environmental Programs
, 2018 This chapter discusses voluntary compliance and explores actor motivations to comply with non-mandatory directives. We apply elements of the framework from the introduction chapter to investigate the conditions and motivations shaping voluntary ...
Cali Curley, William L. Swann
openaire +2 more sources
Determinants of voluntary compliance: COVID-19 mitigation. [PDF]
Soc Sci Med, 2022 During the pre-vaccine period, the success of containing the spread of COVID-19 depends upon how communities respond to non-pharmaceutical mitigation policies such as social distancing, wearing of masks, retail and dining constraints, crowd limitation, and shelter-in-place orders. Of these policies, shelter-in-place and social distancing are of central
Li MH +3 more
europepmc +3 more sources
On the Issues of Voluntary Tax Compliance [PDF]
Societas et Iurisprudentia, 2018 Tax evasion is an enduring topic of academic and political discourses. So are the causes and outcomes of actions leading to the elimination of the tax evading behaviours.
Mária Sabayová
doaj +1 more source
Towards Integrating Antecedents of Voluntary Tax Compliance [PDF]
, 2017 This thesis explores the integrative effect of social psychological factors among themselves as well as with economic deterrent factors in stimulating voluntary tax compliance, contributing to the tax compliance literature a theoretically relevant ...
Gobena, L.B. (Lemessa Bayissa)
core +13 more sources
Influence of Tax Knowledge on Voluntary Tax Compliance [PDF]
, 2023 This study assessed the influence of tax knowledge on voluntary tax compliance among small and medium enterprises in Mbeya city. The study had four (4) specific objectives which were to assess the influence of threats of punishment on voluntary tax ...
Philbert, Alistides
core +1 more source
Factors Influencing The Individual Taxpayers’ Voluntary Compliance
, 2023 The global issue in the implementation of the Self-Assessment System (STS) is to achieve a satisfactory voluntary tax compliance rate. This motivates this study to investigate the factors that influence voluntary tax compliance among individual taxpayers
Siti Zaidah Turmin +3 more
core +1 more source
Understanding the effect of government attitudes on voluntary tax compliance in Nigeria
, 2022 An effective government’s performance is indicated by; high levels of efficiency, bureaucratic quality, the rule of law and the fight against corruption.
Johari, Jalila +3 more
core +1 more source
Voluntary corporate governance disclosure by post-apartheid South African corporations [PDF]
, 2012 Purpose – The purpose of this paper is to investigate as to whether post-Apartheid South African (SA) listed corporations voluntarily comply with and disclose recommended good corporate governance (CG) practices and, if so, the major factors that ...
Ntim, Collins G. +9 more
core +1 more source
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