Results 241 to 250 of about 1,047,469 (289)

Voluntary Compliance

We develop a model where firms choose whether to comply with an accounting rule that places an upper bound, such as historical cost, on the report and mandates recognition of bad news. Firms may also make unregulated assertions that their value exceeds the upper bound permitted by the accounting rule. In this context, improved enforcement of accounting
Judson Caskey, Kai Chiu Yang
openaire   +1 more source

Tax audit impact on voluntary compliance [PDF]

Journal of Economic and Social Measurement, 2011
This study examines the impact of the New York State tax audit on voluntary compliance in one segment of the New York State economy, Food Services and Drinking Places (NAICS 722). It takes a new and different approach from previous studies in the literature.
openaire   +1 more source

Optimising Voluntary Compliance

SSRN Electronic Journal, 2006
At the headline level, the role of the Australian Taxation Office is to administer tax, excise and superannuation laws that fund public services for Australians and give effect to social and economic policy. But what does that say about our role in practical terms? How do we go about achieving that mission?
openaire   +1 more source

VOLUNTARY COMPLIANCE AND REGULATORY ENFORCEMENT

Law & Policy, 1984
Enforcement strategies that encourage “voluntary compliance” can improve regulatory efficiency by reducing unnecessary enforcement and compliance costs associated with legal confrontation between firms and agencies. This article analyzes the enforcement dilemma that causes confrontation and describes a “Tit for Tat” strategy capable of increasing ...
openaire   +1 more source

Compliance Programs—No Longer Voluntary?

Oncology Issues, 2015
(2015). Compliance Programs—No Longer Voluntary? Oncology Issues: Vol. 30, No. 3, pp. 14-16.
openaire   +1 more source

Voluntary Compliance, Pollution Levels, and Infant Mortality in Mexico

American Economic Review, 2009
The increasing body of evidence from high income countries linking pollution to health outcomes (Ken Chay and Michael Greenstone 2003; Janet Currie and Matthew Neidell 2004), has raised concerns about the health impact of adverse air quality in developing countries, where, in general, environmental regulation is less stringent and health monitoring and
Andrew Foster, Emilio Gutierrez, Naresh Kumar   +2 more
openaire   +3 more sources

Advocacy and Compliance Factors in a Voluntary Selective Screening Program

Southern Medical Journal, 1977
To evaluate factors responsible for compliance with a voluntary selective screening program, we surveyed 495 participants and 212 nonparticipants in a screening program for Tay-Sachs disease. Knowledge about the program and motivation are the most important factors in compliance.
H, Rothschild, F B, Ivker
openaire   +2 more sources

Voluntary and enforced tax compliance

2012
Die vorliegende Arbeit beschäftigt sich im Zuge einer internationalen Studie mit der Untersuchung des „Slippery Slope Frameworks“ (Kirchler, 2007; Kirchler, Hoelzl & Wahl, 2008). Demnach wird Steuerehrlichkeit von zwei Faktoren beeinflusst: einerseits dem Vertrauen in den Staat und seine Institutionen sowie andererseits der Macht des Staates ...
openaire   +1 more source

Voluntary Compliance Beyond the Letter of the Law: Reciprocity and Fair Play

2018
This chapter deals with the obligation to pay taxes. It starts from the idea of voluntary taxation. In ancient Athens, the wealthy had a moral obligation to pay a periodic voluntary contribution (‘liturgy’). They paid for religious festivals and military expeditions which benefited society.
openaire   +2 more sources

SELF-CERTIFICATION IN THE VOLUNTARY COMPLIANCE PROGRAM1

Journal of Milk and Food Technology, 1969
In 1964, the Food and Drug Administration (FDA) embarked on a voluntary Compliance Program designed to assist and encourage the regulated industries to adopt concepts of self-regulation. Administered by the Bureau of Voluntary Compliance, this program is aimed at providing industry with facts and techniques that will give industry the greatest ...
openaire   +1 more source