Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 14 of 14 for “"Paying taxes"”.
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International tax planning and anti-tax avoidance provisions - Hila Zetler.
… Denning implied that, when a taxpayer avoids paying taxes through legal tax planning, he may, despite the ostensible legality thereof, nevertheless harm society. Assuming that such action does, indeed, involve an immoral act, should the legislature intervene?
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Challenges Faced by Local Government Authorities (LGAs) in implementing strategies to enhance revenues: The case of Dar es Salaam Municipal Councils.
… after rationalization of Local Government taxes. The study was carried out in Dar es Salaam municipalities, and found out that there is a gap that exists between LGA’s budgets and revenue collections which range from 5 to 8 percent. The conclusion was based on the results from the analysis …
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Challenges Faced by Local Government Authorities (LGAs) in implementing strategies to enhance revenues: The case of Dar es Salaam Municipal Councils
… after rationalization of Local Government taxes. The study was carried out in Dar es Salaam municipalities, and found out that there is a gap that exists between LGA’s budgets and revenue collections which range from 5 to 8 percent. The conclusion was based on the results from the analysis …
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The effectiveness of anti-avoidance provisions and the global initiatives created to prevent multinationals avoiding tax
… the UK, but paid only £8.6 million in income taxes. Despite the measures undertaken by Multinationals to avoid paying taxes, or paying limited taxes, these Multinationals have maintained that they have not avoided tax as they have complied with the tax legislation in the countries in which …
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The influence of social norms and tax system on tax compliance
… the only things certain in life are death and taxes it is unmistakable that taxes are far from inevitable .Individuals do not like paying taxes and they take variety of actions to reduce their tax liabilities. The problem of tax compliance is as old as taxes themselves. Therefore this explains …
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SOCIOLOGICAL DETERMINANTS OF TAX EVASION: AN EXPERIMENTAL ANALYSIS OF THE ITALIAN CASE
… when their short-term interest of minimizing paying taxes contrasts with the long-term collective interest in ensuring sufficient tax payments to finance public goods? In this sit uation, individual decision-making is probably affected by factors beyond any material cost-benefit …
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The taxpayer as reformer: 'Pocketbook politics' and the law, 1860--1940
<p>Taxes and the citizens' tax burden have always been at the hub of American politics. This dissertation opens up consideration of taxpayers as political and legal actors, who saw paying taxes as a source of political legitimacy and empowerment. It examines the powerful connection between …
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Tax Compliance: Ethical Orientation, Risk Perception And The Role Of The Tax Preparer
… taxpayers have an opportunity to avoid or evade paying taxes. The reasons for and the causes of noncompliance are expansive. One way to increase revenue to the government without increasing taxes is to focus on deterring tax evasion and tax underreporting. The purpose of this study was to examine …
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An assessment of ‘information, communication, and technology’ adoption on revenue collection function in district councils of Zambia: a case study of Chilanga district council.
… of the clientele (82.3 % [320/389]) manually pay taxes over the counter at the CDC; bank transfers (46.2 % [6/13]) and point-of-sale(38.5 % [5/13]) are the electronic platform currently used to receive payments and clients stated that they prefer an absolute electronic revenue collection mode …
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An assessment of ‘information, communication, and technology’ adoption on revenue collection function in district councils of Zambia: a case study of Chilanga district council.
… of the clientele (82.3 % [320/389]) manually pay taxes over the counter at the CDC; bank transfers (46.2 % [6/13]) and point-of-sale(38.5 % [5/13]) are the electronic platform currently used to receive payments and clients stated that they prefer an absolute electronic revenue collection mode …
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Assessment of provisional taxpayers compliance with tax laws: A case for Oshakati Office
… public responsibility towards the benefits of paying taxes influence an individua l's decision to be compliant with tax laws. Based on the findings above, the study recommended the need to educa te the genera l publi c on the importaJJCe of complying with tax laws, and that the taxpayers need …
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Three Essays on Financial Economics
… to engage in the shadow economy and evade taxes. This is done in the context of expected utility maximization and behavioral economics. We present a laboratory experiment in which participants on both the supply and demand sides of a hypothetical credit market invested and profited. Several …
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Effects of Financial Sector Development on Income Inequality
… for borrowing while the individuals are not paying taxes on unsold stocks. While financial sector depth narrows income inequality in the linear model, the nonlinear model reveals that the Too Much Finance hypothesis holds, as the results confirm a U-shaped relation with after-tax income …
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The factors influencing attitudes of Namibian taxpayers towards taxation
The critical ingredient for revenue collection for any government is the attainment of a sufficient level of tax compliance on the part of taxpayers. Ideally any government would want one hundred percent compliance which would mean optimal tax collection. Tax compliance is influenced by the …