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61.
Tax non-compliance and perceptions of corruption are key challenges to state-building in developing countries. Using a social psychology approach, we develop a theoretical model in which different forms of perceived corruption can adversely influence the way individual taxpayers behave. We then apply this model to Indonesia, placing our empirical findings in the context of compliance risk management, identifying strategies to improve tax compliance, and exploring how to implement these strategies effectively. We shed light on the applicability of the traditional responsive regulatory approach (used by revenue authorities to deal with intentionally non-compliant taxpayers), which combines measures in attempting to achieve either voluntary or enforced compliance. While the empirical evidence is based on the Indonesian experience, we suggest that our model is sufficiently general and robust to be applicable to other developing countries in the Asia-Pacific region. 相似文献
62.
We examine the impact of auditor choice on IFRS compliance under the assumption of strict exogeneity of auditor choice. Our results reveal that compliance is positively related to auditor choice after controlling for firm size, profitability, leverage, degree of international diversification, and whether a firm has a U.S. listing or was audited according to International Standards of Auditing. We also find that auditor choice is positively related to firm compliance when controlling for unmeasured, firm-specific effects. The results of our study reinforce the importance of developing institutional mechanisms (e.g., enforcement, auditing, or corporate governance structures) to encourage compliance with IFRS. 相似文献
63.
魏旭 《山东财政学院学报》2012,(1):28-32
税收的概念界定了税收作为一个特定的经济范畴现象和外延,无论从理论到实际经济活动,都应透过现象看本质,以本质涵盖税收边际。税收规范内容就是要明确原则,以法律和法规形式明确纳税义务,体现税收的强制性、原则性和实质性特征,使税收更具有预测性、认同性和可控性。文章从税收原则性作为出发点,对税收政策不清晰中的隐性税收进行了多维度、多视角的探索,从中寻求适合与适宜的税收政策支撑,使征纳税双方权益得到合理的保障,因而提高税收遵从度。 相似文献
64.
康勇 《安徽工业大学学报(社会科学版)》2010,27(4):40-41
运用维特根斯坦"语言游戏说"的三个重要性质即家族相似性、与"生活形式"的不可分离性及其遵守规则,解析汉语歇后语的认知过程,可为我们阐释汉语歇后语提供崭新的视角。 相似文献
65.
This article examines the effects of implementing FIN 48 on companies’ tax burdens. While the literature examines how FIN 48 impacts companies’ financial reporting, its effect on tax payments has not yet been explored. We find that FIN 48 likely increased larger companies’ tax burdens. Prior to the adoption of FIN 48, larger companies may have used their asymmetric information advantage over the tax authorities to maintain relatively aggressive tax positions. To the extent that such tax-saving strategies were possible only for larger companies, FIN 48 appears to have reduced the appeal of these more aggressive tax minimization strategies. 相似文献
66.
James Dietz 《Journal of economic issues》2013,47(2):497-506
In his institutional economic essay on "Taxation in Chicago and Philadelphia" (published in 1895) John R. Commons addresses property tax assessment. He demonstrates that the revenue is not just a question of the tax rate and the distribution of the tax burden but also one of constitutional requirements and how the taxes are assessed. His essay is reviewed with regard to his later work, subsequent Institutional Economics, and the social provisioning of the market for professional tax advice. The degree of liabilities is defining characteristics of the differences between the United States and Germany. 相似文献
67.
The aim of this study is to investigate the joint effects of small-scale farmers’ guanxi networks and buyer-seller relationships on their marketing behavior in China. A survey of 167 vegetable farmers shows that farmers' guanxi networks have significant effect on trusting relationship building with buyers and on their investment behavior for transactional specific assets. Guanxi networks also help to improve farmers’ participation in modern high-value markets (e.g., supermarkets and international markets) and encourage relational transactions. Farmers’ modern market participation will be further enhanced by trusting buyer-seller relationships with buyers and complying with buyers' quality requirements. The application of formal contracts, on the other hand, is closely related to farmers’ trusting relationships with buyers and transactional specific assets for vegetable transactions. Some policy implications are discussed. 相似文献
68.
Yingyan Wang 《International Journal of Human Resource Management》2013,24(4):425-444
Although there is now considerable research concerning organizational citizenship behavior (OCB), little is known about the possibility of the transposition of such a research topic to a Japanese context. This study proposes and substantiates a three-dimension model of OCB in the Japanese context, comprising voluntary involvement, generalized compliance, and personal industry. Furthermore, the examination of the relationship between organizational commitment and OCB indicates that affective commitment is positively associated with voluntary involvement and personal industry. Also, continuance commitment is positively related to generalized compliance and, simultaneously, negatively associated with voluntary involvement. Finally, theoretical and practical implications are discussed. 相似文献
69.
In 2004, the United States Sentencing Commission amended the Federal Sentencing Guidelines to allow firms that create “effective compliance and ethics programs” to receive better treatment if prosecuted for fraud. Effective compliance and ethics, however, appear to be limited to activities focused on complying with the firms’ internal legal and ethical standards. We explored a potential connection between the firms’ external corporate social responsibility (CSR) behaviors and internal compliance: Is there an organizationally valid relationship between these two firm activities? That is, when organizations demonstrate CSR with behaviors external to the firm, such as employee volunteerism, are their employees more likely to demonstrate uncompromised legal and ethical compliance behavior internally? We collected data from 164 working professionals enrolled in a top-tier MBA program in the southeastern United States regarding their employer-sponsored volunteer activities and their intentions to comply in various organizational compliance vignettes. We found that employer-sponsored volunteerism is associated with uncompromised compliance choices in one of the three vignettes. This finding indicates preliminary support for further inquiry into the relationship within the firm between external CSR behaviors and policies regarding organizational compliance. Post hoc analyses suggest that employer-sponsored volunteerism is strongly associated with a positive organizational identity, but organizational identity is not associated with the significant compliance vignette. This evidence suggests that the underlying mechanism that connects external CSR behaviors and internal compliance intentions is complex and requires future study. 相似文献
70.