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 20 of 58 for “"Tax-compliance"”.
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Perception of petroleum profits tax compliance in Nigeria.
… research is to examine whether the extent of tax compliance by oil producing companies in Nigeria is determined by the knowledge, remuneration and incentives of government tax officials. This study sets out to investigate the extent of compliance of oil and gas (exploration and production) …
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Income Tax Compliance--an Examination of Critical Attributes
Made available in DSpace on 2014-12-14T13:33:55Z (GMT). No. of bitstreams: 1 7606859.pdf: 5816661 bytes, checksum: a7987decd3f5194ee272fc7beae53e13 (MD5) Previous issue date: 1975
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The influence of social norms and tax system on tax compliance
Governments derive its major part of revenue from tax. A tax is compulsory and mandatory contribution to the government from its subjects. It is mandatory to the sense that there is a legal document giving the government the mandate to collect such contribution. Imposition of tax, therefore, …
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Aiding dependency : a cross-national analysis of foreign aid and tax compliance
… of state capacity through its influence on tax compliance. The dissertation argues that tax compliance is the product of a bargaining process between the state and citizenry, which aid can disrupt by lowering the incentive for states to collect taxes and the incentive for people to pay them. …
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An Assessment of Factors Hindering the SME'S Voluntary Tax Compliance in Zanzibar
… by assessing factors hindering SME's voluntary tax compliance, and recommends measures that promotes transparency in tax administration, mrmrruze compliance cost and inculcate culture of voluntary tax compliance. Stratified sampling method from five tax regions in Zanzibar was used during the …
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Tax knowledge and tax compliance determinants in self assessment system in Malaysia
… approach for both personal and corporate taxation in developed countries including the USA, UK and Australia. This approach emphasises both the taxpayers’ responsibility to report their income and the need for them to determine their own tax liability. Central to the motivations of self …
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Factors affecting transfer pricing tax compliance in Zambia: evidence from the mining sector.
… abuse transfer pricing to erode the country’s tax base by shifting profits to other jurisdictions thereby depriving the country of revenue that would otherwise be available for development. The aim of this study was to assess the factors affecting transfer pricing tax compliance in Zambia, …
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Tax Compliance: Ethical Orientation, Risk Perception And The Role Of The Tax Preparer
In a voluntary tax system, 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 …
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Tax compliance in Tanzania : an analysis of law and policy affecting voluntary taxpayer compliance
This study examines the problem of low level tax compliance in Tanzania. It proceeds from the premise that high level taxpayer compliance is essential to the success of the tax system. Unless taxpayer compliance is achieved at sufficient levels, the performance of the tax system will be …
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An Examination of the Effectiveness of Sanction Based Tax Compliance Persuasive Messages over Repeated Periods
Prior tax compliance literature has examined the use of persuasive messages that emphasize audit and sanctions as a way to increase compliance. This work has been done in single period experiments using either survey or field study methodologies. Results from the prior studies are mixed. The theory …
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Framing Norms and Beliefs: Experimental Approaches to Tax Compliance, Gender Identity, Religious Behavior, and Risk-Taking.
… experiment investigating the link between tax evasion and social norms. The second chapter conducts another lab experiment examining gender preconceptions and misrepresentation in strategic contexts. In the third chapter, I use questionnaire data to determine if believing in powerful gods …
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Three Economic Extensions of John Rawls's Social Contract Theory: European Fiscal Union, Tax Compliance and Climate Change
… have an economic dimension: European Union, tax compliance and environmental sustainability. With this task my purpose is to answer to the following overarching research question: is an impartial and non-binding agreement, conceived in a Rawlsian frame, sufficient to generate fair and stable …
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The Many Ways to Evaluate Income Taxes: Canadian Income Tax Compliance with Attention to Surplus Stripping: 1917-1972
… study of the relationship between the Canadian taxpayer and the income tax regime examines the manner in which the federal income tax, first established by Finance Minister Sir Thomas White of the Robert Borden Conservative government in 1917, evolved into a complex and onerous obligation. Its …
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