Results 51 to 60 of about 1,644,040 (299)

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  

Pre-colonial politics affects tax compliance in modern day Uganda [PDF]

open access: yes, 2023
Parts of Uganda that had centralised political systems before colonial rule are more likely to have higher rates of voluntary tax ...
Ali, Merima, Fjeldstad, Odd-Helge
core  

Information framing and the impact of nutrition label serving size change

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract The framing of information can significantly influence how consumers interpret and respond to it. This paper investigates how the change in serving sizes in Nutrition Facts Panel (NFP) affects consumer choices for carbonated soft drinks (CSD). We first estimate a reduced form difference‐in‐differences (DiD) model to document causal effects on ...
Yuxiang Zhang, Yizao Liu, Linlin Fan
wiley   +1 more source

The Mediating Effect of Tax Fairness on the Relationship Between Knowledge, Complexity and Voluntary Tax Compliance

open access: yesAsian Journal of Accounting Perspectives, 2016
This study aims to examine the mediating role of tax fairness on the relationship between tax knowledge, tax complexity, and voluntary tax compliance. Based on 200 samples of taxpayers, it is found that tax knowledge increases tax fairness perceptions ...
Anna Azriati Che Azmi   +3 more
doaj   +7 more sources

The gift remembered: The Human Anatomy and Physiology Society (HAPS) Anatomical Donor Stewardship's ethical and practical handbook for anatomy donor tributes

open access: yesAnatomical Sciences Education, EarlyView.
Abstract Providing students with a way to honor human body donors during or after an anatomy course has been shown to help provide a sense of closure and comfort to students and, when present, donor families. Gestures of gratitude for donors can also emphasize humanistic values of respect, empathy, and professionalism.
Bobbie J. Leeper   +14 more
wiley   +1 more source

Preconditions of Voluntary Tax Compliance: Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate. [PDF]

open access: yesZ Psychol, 2008
Taxpayers’ willingness to cooperate with the state and its institutions, in general, and their willingness to pay taxes, in particular, depend on a variety of variables. While economists stress the relevance of external variables such as tax rate, income, and probability of audits and severity of fines, psychological research shows that internal ...
Hofmann E, Hoelzl E, Kirchler E.
europepmc   +7 more sources

The opportunity state and governing by benefits: Economic governmentality in Hong Kong's national education

open access: yesBritish Educational Research Journal, EarlyView.
Abstract National education in Hong Kong, understood here as a suite of state‐led curricular, co‐curricular and public‐pedagogy measures designed to cultivate national identity, constitutional loyalty and alignment with national development, has become a major focus of educational reform since 2020.
Jason Cong Lin
wiley   +1 more source

Factors Explaining Tax Compliance

open access: yesFinanse i Prawo Finansowe, 2022
The aim of the article: The aim is to examine factors explaining tax compliance identified in the Economy to design an efficient tax compliance system. Methodology: In order to achieve the formulated aim, the paper provides an economic literature review ...
Mª Gabriela Lagos Rodríguez
doaj   +1 more source

How to Navigate Disrupted Business Models in the 21st Century: At the Crossroads of the Circular Economy and the Industry 4.0 Transition

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter   +3 more
wiley   +1 more source

A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries

open access: yesFinancial Innovation, 2022
The slippery slope framework explains tax compliance along two main dimensions, trust in authorities and power of authorities, which influence taxpayers’ compliance attitudes.
Larissa M. Batrancea   +18 more
doaj   +1 more source

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