Search Results - subject:"Taxpayer"

Determinant analysis of land and building taxpayers' compliance and happiness in East Lombok Regency

Astini, Yuli; Budhi, Made Kembar Sri; Utama, I Made Suyana - In: Contemporary economics 18 (2024) 2, pp. 223-247

' Compliance and Happiness in East Lombok Regency and analyze the role of Taxpayer Compliance in the mediation of Good Governance … taxpayer motivation was able to improve L&B taxpayer compliance in East Lombok Regency; (b) Taxpayer motivation and taxpayer … compliance could increase taxpayer happiness opti- mally, but the implementation of good governance, tax literacy and demographic …

Persistent link: https://www.econbiz.de/10014635483

Rounded up : using round numbers to identify tax evasion

Breunig, Robert; Deutscher, Nathan; Hamilton, Steven - In: Journal of public economics 238 (2024), pp. 1-24

Persistent link: https://www.econbiz.de/10015075684

Tax knowledge and tax behaviour of individual taxpayers in South Africa : a scoping review

Matshona, Zanele; Sibanda, Mabutho; Phesa, Masibulele - In: International journal of economics and financial issues … 14 (2024) 5, pp. 299-316

Persistent link: https://www.econbiz.de/10015085297

Value Added Tax compliance, and Small and Medium Enterprises (SMEs) : analysis of influential factors in Nigeria

Ojo, Azeez Olasunkanmi; Shittu, Saheed Akande - In: Cogent business & management 10 (2023) 2, pp. 1-25

Taxpayer Perception and Attitudes (TPA), Organizational Characteristics (OC), Tax Compliance Cost (TCC), VAT Implementation …

Persistent link: https://www.econbiz.de/10014503341

Tax compliance challenge through taxpayers' typology

Paleka, Hana; Vitezić, Vanja - In: Economies : open access journal 11 (2023) 9, pp. 1-20

the aftermath of the economic downturn affected by COVID-19, increasing taxpayer compliance is one of the main tasks for … governments worldwide. This study aimed to identify critical gaps in understanding taxpayer heterogeneity. For this purpose, an … exploratory factor analysis of taxpayer perceptual and attitudinal elements was carried out. Our analysis revealed six factors …

Persistent link: https://www.econbiz.de/10014429184

The politics of taxation and tax reform in times of crisis : Covid-19 and attitudes towards taxation in Sierra Leone

Boogaard, Vanessa van den; Prichard, Wilson; Orgeira, … - 2023

Persistent link: https://www.econbiz.de/10014286829

Moderation of tax socialization of factors affecting taxpayer compliance in the time of Covid-19

Karnowati, Nandang Bekti; Handayani, Erna - 2021

Persistent link: https://www.econbiz.de/10012621699

Fairness and tax morale in developing countries

Castañeda, Néstor - In: Studies in comparative international development : SCID 59 (2024) 1, pp. 113-137

Persistent link: https://www.econbiz.de/10014504870

Chinese aid projects and local tax attitudes : evidence from Africa

Adera, Abreham - In: The European journal of development research 36 (2024) 1, pp. 102-134

Persistent link: https://www.econbiz.de/10014505019

Research on tax compliance incentive effects of platform companies from the perspective of incomplete contract : an empirical study based on China

Shao, Xuefeng; Chen, Shi - In: Amfiteatru economic : an economic and business research … 26 (2024) 65, pp. 330-344

In this paper, based on the incomplete contract perspective, we select the implementation of the Electronic Commerce Law of the People's Republic of China as a quasi-natural experiment to study the tax compliance incentive effects of platform firms. Our study finds that the Chinese experience...

Persistent link: https://www.econbiz.de/10014464996

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