Results 21 to 30 of about 563,262 (204)

Tax governance in compliance: The role of motivational postures and behavioral intentions [PDF]

Problems and Perspectives in Management
Governments are working toward cultivating a culture of tax compliance, recognizing that taxpayers exhibit diverse motivations for fulfilling their tax obligations, resulting in varying levels of reported tax compliance.
Lidija Hauptman, Berislav Žmuk, Nikolina Dečman   +2 more
doaj   +1 more source

Tax Compliance After the Implementation of Tax Amnesty in Indonesia

SAGE Open, 2020
The Slippery Slope Framework argues that taxpayers’ trust in government and their perceptions of government’s power explain the extent of their tax compliance.
Fany Inasius, Giri Darijanto, Engelwati Gani, Gatot Soepriyanto   +3 more
doaj   +1 more source

COVID-19 one year on: identification of at-risk groups for psychological trauma and poor health-protective behaviour using a telephone survey

BMC Psychiatry, 2022
Background This study examined the profiles and correlates of psychological trauma, compliance with preventative measures, vaccine acceptance and participation in voluntary testing during the novel coronavirus disease 2019 (COVID-19) pandemic among the ...
Yuan Cao, Judy Yuen-man Siu, Daniel T. L. Shek, David H. K. Shum   +3 more
doaj   +1 more source

THE EMBODIMENT OF VOLUNTARY COMPLIANCE THROUGH UNDERSTANDING OF MSMEs TAX COMPLIANCE PERCEPTION

Assets: Jurnal Akuntansi dan Pendidikan, 2021
This research aims to understand micro, small and medium-sized enterprises' (MSMEs) perception of tax compliance as an embodiment of voluntary compliance. This study uses a qualitative interpretive method.
I Nyoman Darmayasa, Ni Wayan Desy Widhi Utami, I Nyoman Mandia   +2 more
doaj   +1 more source

Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research [PDF]

, 2014
This paper reviews the literature on taxation of the informal economy, taking stock of key debates and drawing attention to recent innovations. Conventionally, the debate on whether to tax has frequently focused on the limited revenue potential, high ...
Abor J., Alm J., Anuradha Joshi, Assobo A. B., Baross P., Bird R., Bird R., Bird R., Bird R., Bodin J.-P., Boesen N., Casanegra de Jantscher M., Chen M., Christopher Heady, Coolidge J., Cross J., Daly J., de Mel S., de Soto H., Everest-Phillips M., Fjeldstad O.-H., Fjeldstad O.-H., Foreign Investment Advisory Service, Garcia-Bolivar O., Gordon R., Hart K., Hategeka E., Heredia B., Hickey S., Howell J., International Monetary Fund (IMF), James S., Jaramillo M., Jibao S., Jibao S., Kamunyori S., Kanbur R., Kanbur R., Keen M., Kenyon T., Kloeden D., Korsun G., Levi M., Lindell I., Lipsky M., Loeprick J., McCarten W., McKerchar M., Meagher K., Ngoi G. K., Pimhidzai O., Portes A., Prichard W., Prichard W., Prichard W., Prichard W., Roever S., Sadka E., Sander C., Schneider F., Schneider F., Schomerus M., Shekidele C., Stella P., Tegera A., Terkper S. E., Titeca K., Torgler B., Torgler B., Vincent U., Warner J., Warner J., Wilson Prichard   +72 more
core   +3 more sources

The Effectiveness of the Voluntary Disclosure Program in Enhancing Voluntary Compliance among Individual Taxpayers

Jurnal Reksa, 2023
This research aims to evaluate the implementation of the Voluntary Disclosure Program (VDP) as an effort to enhance voluntary compliance with individual income tax in the district of Bengkalis. The study also investigates the implementation of the e-Form
Erma Yunita, Nur Anita
doaj   +1 more source

Audit Information Dissemination, Taxpayer Communication, and Compliance Behavior [PDF]

, 2006
Taxpayer audits are a central feature of the voluntary compliance system in the United States federal individual income tax. Audits are thought to have a direct deterrent effect on the individuals actually audited.
Betty R. Jackson, James R. Alm, Michael McKee   +2 more
core   +1 more source

Factors Influencing The Individual Taxpayers’ Voluntary Compliance

International Journal of Academic Research in Business and Social Sciences, 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 in Malaysia.
Osman, Mohammad Noor Hisham, Turmin, Siti Zaidah   +1 more
openaire   +1 more source

The Effect of Tax Knowledge on Voluntary Tax Compliance with Trust as a Mediating Variable: A Study on Micro, Small, and Medium Enterprises (MSMEs)

The Indonesian Journal of Accounting Research, 2021
One of the determinants of tax compliance is tax. Tax rules often change according to certain conditions. This study examines the role of tax knowledge on volunteer compliance and trust as an intervention variable.
Farah Nisa Ul Albab, Eko Suwardi Mail
doaj   +1 more source

Voluntary Compliance Program for Taxpayers in the Republic of Moldova

ACROSS, 2023
In order to perform the main tasks and objectives, the State Tax Service ensures the permanent examination and identifies the segments of the national economy with increased risk of tax non-compliance, applying the simplest and most effective treatments
Nadejda BERGHE, Dr.
doaj