Results 81 to 90 of about 197,549 (296)

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

open access: yesJurnal Akuntansi dan Keuangan, 2018
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  

Compliance cost under the monthly tax deduction (MTD) scheme for SMEs in Malaysia [PDF]

open access: yes, 2017
Monthly Tax Deduction (MTD) Scheme was first introduced in Malaysia in 1995. The aim is to ensure an efficient manner of collecting tax from employees through salary deductions by employers.
Mansor, Muzainah
core  

Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard   +5 more
wiley   +1 more source

Financial Literacy, Perceived Justice in the Tax System and Tax Compliance: A Sub-Saharan African Perspective

open access: yesSEISENSE Business Review
This study explores the relationship between financial literacy, perceived justice in the tax system, and tax compliance behaviour among individuals in Ghana's informal sector.
Prince Dacosta Anaman   +2 more
doaj   +1 more source

Tax Socialisation and Voluntary Tax Compliance Behaviour: Does Public Trust Matter?

open access: yesEuropean Journal of Business and Innovation Research
This study examined the moderating effects of public trust on association between tax socialization and voluntary tax compliance behaviour of informal sector operators in Bayelsa State, Nigeria. The study employed cross sectional survey research design with a population of 30,450 informal sector operators and stratified sampling technique was adopted ...
Ebimobowei Appah, Doubara Aganaba
openaire   +1 more source

EVALUATION OF THE VOLUNTARY TAX COMPLIANCE IN SLOVENIA: TAX AUTHORITY PERSPECTIVE

open access: yesZbornik radova - Journal of Economy and Business, 2018
Since 2015, certain taxpayers may apply for the special status in order to promote voluntary compliance at the Tax Authority of Republic of Slovenia (FURS), after the horizontal monitoring pilot project was successfully finished in 2010. The theoretical background of the status is based on the idea of co-operative compliance, which can be described as ...
openaire   +2 more sources

The Use of Renewable Energy in Prominent City Buildings: A Diffusion Study on Top European Football Organizations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried   +2 more
wiley   +1 more source

Determinants of Tax Compliance Behavior: A Case Study in Ethiopia

open access: yesSAGE Open
Policymakers and tax authorities in developing countries face challenges in comprehending the determinants of tax-compliance behavior. This study employs empirical investigation to explore the factors that influence taxpayers’ voluntary and enforced tax ...
Mohammed Adem   +2 more
doaj   +1 more source

The influence of financial literacy and perceived fairness on tax compliance behaviour: Examining the mediating effect of trust in tax authorities in Ghana

open access: yesSocial Sciences and Humanities Open
Tax non-compliance remains a critical constraint to domestic revenue mobilization in Ghana, despite decades of tax reforms, modernization initiatives, and taxpayer education campaigns.
Alhassan Musah   +2 more
doaj   +1 more source

Back to Nature or Technology to the Rescue? Climate Managers' Preferences for Investment in Carbon Dioxide Removal

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms are increasingly looking into carbon dioxide removal (CDR), a set of options to take past emissions of greenhouse gases out of the atmosphere. Often two basic categories of CDR are distinguished: nature‐based solutions, such as planting trees or restoring wetlands, and technology‐based solutions, such as various forms of carbon capture ...
Sabrina Mili   +3 more
wiley   +1 more source

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