Rethinking the Research Paradigms for Analysing Tax ...
Cooperative Tax Compliance: From Deterrence to Deference
Alm J., Kirchler E., Muehlbacher S., Gangl K., Hofmann E., Kogler C., Pollai M. (2012). Rethinking the research paradigms for analysing tax compliance behaviour ...
Taxation | Oxford Research Encyclopedia of Anthropology
Legal scholars discuss changes to the law, economists emphasize taxation's economic impact within the constraints of models, the accounting ...
Policy Brief: Rethinking the Property Tax-School Funding Dilemma
Case studies of five states (California, Massachusetts, South Carolina, Texas, and Wisconsin) illustrate the complexities of the dilemma. The report concludes ...
Investigating the dynamics of tax evasion and revenue leakage in ...
By employing structural equation modeling (SEM) within the ADANCO-SEM analysis framework, this study analyzes primary survey data. This approach ...
FACTORS SHAPING TAX COMPLIANCE - AIR Unimi
Analysing four different kind of tax evasion estimates this chapter try to shift the focus to the macro level, presenting a systematic study of the correlation ...
Tax Reform and Tax Compliance Behaviour of Companies in Nigeria
The Wilcoxon Rank Sum Test was used as analysis tool. The study finds companies to be more complaint after the reform than before. The study.
Shrinking the Tax Gap: Approaches and Revenue Potential
Increasing the IRS 's enforcement resources would substantially increase tax collections, but reconsidering how the resources at its disposal ...
Game of tax: Rethinking the relationship between redistribution and ...
Drawing on anthropological research studying taxation and gambling, this article is a Schumpeterian analysis, as it provides an inlet into how ...
Studies also find that tax evasion and informality are ... the empirical analysis of tax evasion and the informal economy.“ International Tax and.
Contractual form of advance tax rulings – evolution, r...
Alm J. i in., Rethinking the research paradigms for analysing tax compliance behaviour, „CESifo Forum” 2012, nr 2. 3. Becker G.S., Crime and Punishment: An ...
Full article: Ethnographic interventions and thought paradigms at a ...
Strategies to increase taxpayer compliance and tax collector legitimacy follow theories and methods applied in research but are also limited to budgets and ...
Redefining the taxpayer and tax administrator relationship in Nigeria
A meta-analysis of tax compliance experiments. International Studies Program Working Paper, 7, 24. Bonazzi L, Islam SMN (2007). Agency theory and corporate.
Before that, Ricardo was the Head of research of Oxfam Great Britain, where he was in charge of doing the analysis, writing the papers and setting up the ...
Tax Policy, SMES Compliance, Perception and Growth Relationship ...
2020. The study examined the effect of tax administration and tax ... RETHINKING THE RESEARCH PARADIGMS FOR ANALYSING TAX COMPLIANCE BEHAVIOUR.
Taxpayers Education and Tax Compliance in Lagos State
Alm, J., Kirchler, E., Muehlbacher, S., Gangl, K., Hofmann, E., Kogler, C., and Pollai, M. (2012). Rethinking the Research Paradigms for ...
The popular tax audit: Enforcing the social value of taxation
More specifically, if tax authorities were to harness public opinion in auditing important economic actors, egregious tax-avoiders and the non- ...
A Field Experiment on Delivery Methods for Increasing Tax ...
this paper has a similar effect for shaping tax agencies' strategies and academic research. ... “Tax Morale, Theory and Empirical Analysis of Tax ...
Tax morale and institutional theory: a systematic review
A detailed review of these papers found 82 papers that analyse the factors affecting tax morale. Only original research papers which have used ...
The Taxes Paradigm Shift – From Burden to Impact - ISS Insights
Responsible investors are increasingly taking into account the implications of fair taxation for social issues such as global inequality, ...
At the data layer, we are fundamentally rethinking what it means to be an ... research, AI-driven scientific discovery, and beneficial applications of AI.