Results 41 to 50 of about 85,155 (297)

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

open access: yesProblems 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   +2 more
doaj   +1 more source

Voluntary Compliance Program for Taxpayers in the Republic of Moldova

open access: yesACROSS, 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  

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

open access: yesThe 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 corporate governance disclosure by post-apartheid South African corporations

open access: yes, 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

The Relationship between Tax Transparency, Trust, and Taxpayers’ Voluntary Tax Compliance in Northeast Region

open access: yes, 2020
Tax compliance seems to be a growing problem in United States of America. To further understand the phenomenon of tax compliance, this quantitative cross-sectional study was conducted with taxpayers in the Northeast region.
Okwara, Christian Chinedum.
core   +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  

Evaluation of Digital Technologies for Home‐Based Assessment in People With Amyotrophic Lateral Sclerosis

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Digital technologies hold promise for transforming healthcare by enhancing personalized treatments and offer valuable opportunities to improve patient care. Here, we evaluated several novel, self‐administered, home‐based, digital endpoints for their association with corresponding conventional standard clinical measures (primary) in ...
Arne Mueller   +14 more
wiley   +1 more source

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

Sex‐Stratified Association of Regional Dopamine Transporter Binding With Disease Progression in Amyotrophic Lateral Sclerosis

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective To clarify the clinical relevance of dopamine transporter single‐photon emission computed tomography (DAT‐SPECT) abnormalities in amyotrophic lateral sclerosis (ALS), with a prespecified focus on sex‐stratified associations with disease progression and short‐term prognosis.
Tomoya Kawazoe   +7 more
wiley   +1 more source

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