Results 41 to 50 of about 1,644,040 (299)

A Model of Tax Compliance in Iran [PDF]

فرایند 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, Yalda Amiri Khaledi, Aliasghar Anvari Rostami   +2 more
doaj  

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

Mednarodno 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

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

Assets: Jurnal Akuntansi dan Pendidikan, 2021
<p class="JurnalASSETSABSTRAK">ABSTRACT</p><p>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. The results show the fulfillment of MSMEs taxation is affected by the application of
I Nyoman Darmayasa, Ni Wayan Desy Widhi Utami, I Nyoman Mandia   +2 more
openaire   +3 more sources

MSMEs Tax Behavior and Voluntary Tax Compliance: The Role of Adaptive E-Filing and Tax Literacy

Jurnal Aplikasi Bisnis dan Manajemen
Background: This gap is particularly evident in Indonesia, where MSMEs operate in the informal sector and have limited awareness of tax regulations.
Duryana Duryana, Ekea Multi Febriyanti, Yusri Karmila   +2 more
doaj   +1 more source

Governance Quality and Voluntary Tax Compliance in Nigeria

, 2023
An evaluation of the quality of governance as a major determinant of tax compliance is important to the government and its citizens. According to tax compliance experts in Nigeria, inadequate governance is to blame for taxpayers' failure to adhere to tax regulations.
Owolabi, Folashade, Chapi, Enyo-Ojo Love, Olusanmi, Olamide   +2 more
openaire   +2 more sources

Factors Influencing The Individual Taxpayers’ Voluntary Compliance

, 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
Siti Zaidah Turmin, Osman, Mohammad Noor Hisham, Mohammad Noor Hisham Osman, Turmin, Siti Zaidah   +3 more
core   +1 more source

Ethical Perception of Tax Evasion: Determinants and Consequences on Voluntary Tax Compliance

Jurnal Akuntansi dan Keuangan, 2021
This study investigates the factors of ethical perception of tax evasion. We also investigate the effect of ethical perception on tax compliance. Surveys were conducted with 291 participants consist of student, lecturer, professional, and business owner from various backgrounds and majors.
Arfah Habib Saragih, I Dewa Nyoman Suartama Putra   +1 more
openaire   +3 more sources

Social networks and occupational choice: The endogenous formation of attitudes and beliefs about tax compliance [PDF]

, 2014
Open Access funded by Economic and Social Research CouncilThe paper analyses the emergence of group-specific attitudes and beliefs about tax compliance when individuals interact in a social network.
Myles, Gareth D., Page, Frank, Myles, G.D., Rablen, MD, Page, F., Hashimzade, Nigar, Rablen, M.D., Myles, G., Page, F, Rablen, Matthew D., Rablen, M., Myles, GD, Hashimzade, N, Hashimzade, N.   +13 more
core   +1 more source

Consumer Demand and Market Response to Added Sugar Labeling: Evidence From the Updated Nutrition Facts Panel

Agribusiness, EarlyView.
ABSTRACT This paper examines how mandatory disclosure of added sugar content on the updated U.S. Nutrition Facts Panel (NFP) affects consumer demand and market outcomes. Using NielsenIQ Retail Scanner Data (2015–2020) and a random coefficient discrete choice model, we estimate how added sugar labeling influences purchasing behavior in yogurt and cookie
Yuxiang Zhang, Yizao Liu
wiley   +1 more source

Choice experiments on land managers' participation in environmental programs: A systematic review and meta‐analysis of estimate validity

American Journal of Agricultural Economics, EarlyView.
Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva, Angel Perni, Jesus Barreiro‐Hurle   +2 more
wiley   +1 more source