Results 31 to 40 of about 563,262 (204)

The Impact of Non-Economic Factors on Voluntary Tax Compliance Behavior: A Case Study of Small and Medium Enterprises in Vietnam

open access: yesEconomies, 2022
One of the main reasons governments of developing countries, including Vietnam, face many difficulties in tax collection is taxpayers’ non-compliance with taxes. Therefore, the question for the governments of these countries is how to encourage taxpayers
Thu Hien Nguyen
doaj   +1 more source

Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study

open access: yesJurnal Akuntansi dan Keuangan, 2019
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
doaj   +1 more source

A Model of Tax Compliance in Iran [PDF]

open access: yesفرایند مدیریت و توسعه, 2023
Purpose: The purpose of this research was to identify the effective factors of compliance behavior among taxpayers and the extent these factors impact their tax compliance with a voluntary approach. Methodology: The statistical population was composed of
Habibollah Taherpor Kalantari   +2 more
doaj  

Shadow Economy and Tax Morality: Is There A Difference Between Genders?

open access: yesMednarodno Inovativno Poslovanje, 2019
One of the driving forces of a shadow economy are tax rates and tax morale. The slippery slope framework as a conceptual tool integrates economic and psychological determinants and shows that tax compliance is influenced by (i) trust in authorities and ...
Birgit Burböck
doaj   +1 more source

COMMUNICATION INSIDE THE TAX AUTHORITY: TECHNIQUES AND METHODS [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
Communication's role is essential when it comes to fulfilling the citizen responsibilities, among which some are considered undesirable (e.g. payments of money to the government through taxes).
CALUGAREANU MIRELA
doaj  

Obstructing justice : the federal government’s disuse of deferred prosecution agreements for non-corporate defendants [PDF]

open access: yes, 2018
Deferred prosecution agreements (DPAs) are voluntary agreements between prosecutors and defendants in which the government agrees to suspend prosecution for a specified period of time while the defendant is monitored for compliance with certain ...
Swift, Alethea Anne
core   +1 more source

Managers and shorebird biologists' perceptions of enforcement and voluntary compliance techniques to increase compliance with dog regulations on beaches

open access: yesPeople and Nature, 2022
Disturbance to shorebirds by domestic dogs can cause direct and indirect bird mortality. Dog regulations to minimize disturbance are only effective if people comply with them.
Ashley A. Dayer   +3 more
doaj   +1 more source

‘Nudging’ Voluntary Compliance in Border Customs

open access: yesBorders 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.
openaire   +1 more source

DTPB as a Better Voluntary Tax Compliance Predictor - A Comparison Study

open access: yesJournal of Business Management and Accounting, 2020
Tax administrators have been trying to maximise its voluntary tax compliance rate where e-filing system has been the preferable compliance tool by taxpayers in submitting their income tax return forms.
Ang Leng Soon   +2 more
doaj   +1 more source

USE OF INDIRECT METHODS OF ESTIMATING TAX LIABILITIES AS A WAY OF VOLUNTARY COMPLIANCE OF INDIVIDUALS [PDF]

open access: yesEconomica, 2019
Educating the taxpayers’ civic responsibility to comply with tax legislation should be infiltrated not by permanent constraints, but by educating them in the spirit of voluntary compliance.
Nicolae PLATON, Igor ȚURCANU
doaj  

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