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Harnovinsah Harnovinsah,Nindy Elfania Kansil,Lucky Nugroho,Yananto Mihadi Putra
Pág. 1 - 20
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Evelina Maria Oliveira Coutinho and Manuel Au-Yong-Oliveira
The pandemic marked the beginning of a succession of events on a global scale (not the least of which is a greater concern for the environment and for quality of life/distance work) with a major impact on the economy. Innovation plays a key role in meeti...
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Hamzah Al-Mawali, Abdul Rahman Al Natour, Hala Zaidan, Farah Shishan and Ghaleb Abu Rumman
Purpose: This research attempts to profoundly understand the factors influencing the usage of e-tax declarations. Design/methodology/approach: In a cross-sectional survey, partial least square-structural equation modeling (PLS-SEM) is used to examine the...
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Belle Fille Murorunkwere, Origene Tuyishimire, Dominique Haughton and Joseph Nzabanita
Detecting tax fraud is a top objective for practically all tax agencies in order to maximize revenues and maintain a high level of compliance. Data mining, machine learning, and other approaches such as traditional random auditing have been used in many ...
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Favourate Y. Mpofu
Owing to the Fourth Industrial revolution and digital transformation, the digital economy has grown substantially globally and in Africa. Despite the positive outcomes such as advancements in technology, improvements in business models and expansion in d...
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Marco Lovati, Pei Huang, Carl Olsmats, Da Yan and Xingxing Zhang
Urban Photovoltaic (PV) systems can provide large fractions of the residential electric demand at socket parity (i.e., a cost below the household consumer price). This is obtained without necessarily installing electric storage or exploiting tax funded i...
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Marina Bornman,Marianne Wassermann
AbstractOrientation: Because of the digital economy, taxpayers have access to new income streams. These virtual transactions have taxation consequences, and therefore taxpayers need specialised taxation knowledge to understand their tax obligations and a...
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Christopher Siwi,Stanny S. Rawung,Maya Salindeho
Pág. 44 - 52
This study aims to determine the effect of income and tax knowledge upon taxpayer compliance in paying Land and Building Tax in Pulutan Village. This study made use a quantitative approach with 75 samples. Data were collected through questionnaires and d...
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Ajeng Rachma Pertiwi, Syaiful Iqbal, Zaki Baridwan
Pág. 143 - 150
This study aims to empirically examine the effect of tax fairness and tax knowledge on tax compliance for Micro, Small and Medium Enterprises (MSMEs). Azmi and Perumal (2008) identified five of tax fairness dimensions: general fairness, exchanges with th...
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Paula Arzadun,Ronald Mora-Esquivel,Martín Solís
Pág. 71 - 84
The research questions this study addresses are Would the knowledge taxpayers have about tax money use make a difference in their willingness to comply with taxes? Would a sense of non-geographical distance with tax revenue's potential beneficiaries be e...
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