Results 31 to 40 of about 85,155 (297)
Antecedents of Voluntary Corporate Governance Disclosure: A Post-2007/08 Financial Crisis Evidence from the Influential UK Combined Code [PDF]
, 2016 Purpose: This study investigates the level of compliance with, and disclosure of, good corporate governance (CG) practices among UK publicly listed firms, and consequently ascertains whether board characteristics and ownership structure variables can ...
Ntim, Collins G. +9 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
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
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 +7 more
doaj +1 more source
The Roles of Incentives and Voluntary Cooperation for Contractual Compliance [PDF]
SSRN Electronic Journal, 2011 Efficiency under contractual incompleteness often requires voluntary cooperation in situations where self-regarding incentives for contractual compliance are present as well. Here we provide a comprehensive experimental analysis based on the gift-exchange game of how explicit and implicit incentives affect cooperation.
Simon Gaechter +2 more
openaire +4 more sources
, 2023 The purpose of this study is to examine the moderating role of tax service quality on the relationships between tax knowledge and voluntary tax compliance in Nigeria. The study used partial least squares structural equation modeling (SEM SmartPLS 3.3) to
Johari, Jalila +3 more
core +1 more source
The Role of Government Reform in Improving Voluntary Tax Compliance in the Digital Economy: The Bangladesh Experience [PDF]
, 2022 This chapter analyzes the role of government reforms concerning digitalization and automation of the tax system in enhancing voluntary tax compliance in a developing country, using Bangladesh as a case study.
Ahmed, Md Shabbir, Sarker, Tapan
core +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 +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 +3 more
doaj +1 more source
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 +3 more
doaj +1 more source