5 articles for “Tax Compliance”

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Research ArticleOpen accessIn the keywordsThe use of Expected Utility Theory (EUT) in Taxpayers' Behaviour ModellingFarid Ameur, Mohamed TkiouatIn this study, we analyze taxpayers' behaviour regarding tax system. We present a theoretical study of a model pre established by other authors based on the expected utility theory; taxpayer's behavior is assumed to be risk-averse. We have released some conditions of this model and we have introduced a new parameter reflecting the efficiency of tax control; we found that … …American Journal of Applied Sciences, Vol. 14, Issue 2 · 5 Feb 2017 · 7,522 accessesView PDF Cite

Research ArticleOpen accessIn the abstractExamine the Relationship between Tax Payer Registration and Collection of Turnover Tax Category "B" Tax Payers in Ethiopia, South Gonder ZoneBaharu Sisay Negatu, Nidhi WaliaNo one escapes from tax and death. Tax is the only tool of the government’s fiscal policy; The investigation aims to examine the relationship between taxpayer registration and collection of turnover tax category "B" taxpayers and specifically examine the relationship between taxpayer registration and collection of tax, knowledge of taxpayer and collection and examine the attitude of taxpayer and the … …American Journal of Economics and Business Administration, Vol. 16, Issue 1 · 12 Jul 2024 · 8,680 accessesView PDF Cite

Review ArticleOpen accessIn the abstractWithholding Certificates and Self-Certifications under FATCA-Part IIStefan KaestliThis review article analyzes and explains the formal requirements for a withholding certificate (or any acceptable substitute) to be valid under the Foreign Account Tax Compliance Act (FATCA). It is an addition to the already published article “Withholding Certificates and Self-Certifications under FATCA”. …American Journal of Economics and Business Administration, Vol. 8, Issue 1 · 18 Jan 2016 · 7,367 accessesView PDF Cite

Review ArticleOpen accessIn the abstractWithholding Certificates and Self-Certifications under FATCAStefan KaestliThis review article analyzes the term withholding certificate and self-certification under the Foreign Account Tax Compliance Act (FATCA). It shows which types of forms exist in order to establish an account holder’s FATCA status (chapter 4 status). It proofs in particular under which conditions a Participating Foreign Financial Institution may use its own form in lieu of an official IRS … …American Journal of Economics and Business Administration, Vol. 7, Issue 2 · 25 Jun 2015 · 6,705 accessesView PDF Cite

Research ArticleOpen accessIn the abstractMotivators, Barriers and Concerns in Adoption of Electronic Filing System: Survey Evidence from Malaysian Professional AccountantsMing-Ling Lai, Kwai-Fatt ChoongProblem statement: Worldwide, electronic filing (e-filing) system and its' adoption has attracted much attention, however, scholarly study on accounting professionals' acceptance of e-filing system is scant. Approach: This study aimed (i) to examine factors that motivated professional accountants to use e-filing (ii) to solicit their usage experience and (iii) to assess the barriers to adoption and other compliance considerations. The … …American Journal of Applied Sciences, Vol. 7, Issue 4 · 30 Apr 2010 · 8,500 accessesView PDF Cite