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Articles 1 - 11 of 11
Full-Text Articles in Taxation
Cultural Dimensions And Ethical Perceptions Of Tax Evasion In The Digital Tax Reporting Era, Renna Magdalena, Henny Cheirine
Cultural Dimensions And Ethical Perceptions Of Tax Evasion In The Digital Tax Reporting Era, Renna Magdalena, Henny Cheirine
International Conference on Business and Management Research (ICBMR)
Tax evasion is still a significant challenge for Indonesia's state revenue. This study examines how Hofstede's cultural dimension affects the ethical perception of tax evasion in Javanese MSME owners to overcome the gap in understanding of cultural factors that affect tax compliance behaviour at the individual level. In the context of a tax reporting system that has been fully digitised through e-filing and online applications, it is important to understand that the existence of technology does not necessarily remove the moral rationale for fraudulent acts. A quantitative survey was conducted on 112 MSME owners. Using validated instruments, the study used …
Assessing The Influence Of The Electronic Levy On Consumer Purchasing Behaviour In The Ghanaian E-Commerce Sector, Jefferson Sigfred Seyeram Bansa, David Asumadu - Boateng, Harry Adjetey Ashong, Rubby Aku Ameh
Assessing The Influence Of The Electronic Levy On Consumer Purchasing Behaviour In The Ghanaian E-Commerce Sector, Jefferson Sigfred Seyeram Bansa, David Asumadu - Boateng, Harry Adjetey Ashong, Rubby Aku Ameh
African Conference on Information Systems and Technology
This study examines the influence of Ghana’s Electronic Transfer Levy (E-Levy) on consumer purchasing behaviour within the country’s emerging e-commerce ecosystem. Using a qualitative phenomenological approach, data were collected through semi-structured interviews with 15 consumers in Accra and Kumasi to explore how the levy affected their trust in digital platforms, transaction patterns, and engagement with e-commerce. Thematic analysis revealed four major findings: reduced frequency of online purchases, strategic avoidance of mobile money and other taxed platforms, restructuring of transactions to minimize costs, and a growing mistrust of digital systems fueled by misinformation and lack of policy clarity. While some consumers …
State Of Trade In Pakistan, Muhammad Zeshan
State Of Trade In Pakistan, Muhammad Zeshan
CBER Conference
We believe that high tariff rates have increased the overall cost of production in Pakistan, and the domestic prices of many products have become much higher than the international market prices. Reducing import tariffs will reduce not only the domestic prices but will also increase the export competitiveness of the country because many imported products are complementary intermediate inputs in various exporting industries.
The Curious Case Of Betting Taxation In The Uk: Lessons And Implications, Leighton Vaughan Williams
The Curious Case Of Betting Taxation In The Uk: Lessons And Implications, Leighton Vaughan Williams
International Conference on Gambling & Risk Taking
In 1926 the Chancellor of the Exchequer, Winston Churchill, introduced a tax on betting into the UK, claiming he was looking not for trouble, but for revenue. He got a lot of the former but very little of the latter, and the tax was repealed in 1930. Cash betting in licensed betting offices was legalised in 1960, and the taxation of betting was re-introduced in 1966, based on turnover. In 2001, this turnover system of taxation was abolished and replaced with a tax on ‘gross profits’. The effective incidence of the tax was significantly lower than the tax it replaced, …
Optimal Income Tax For China, Shuanglin Lin, Chengjian Li, Jinlu Li
Optimal Income Tax For China, Shuanglin Lin, Chengjian Li, Jinlu Li
Hong Kong Economic Association Biennial Workshop
No abstract provided.
Tax Reform And Democratic Reform In Hong Kong, Richard Simmons
Tax Reform And Democratic Reform In Hong Kong, Richard Simmons
Hong Kong Economic Association Biennial Workshop
No abstract provided.
Hong Kong Tax Regime: Where Do We Go From Here?, Yvonne Law
Hong Kong Tax Regime: Where Do We Go From Here?, Yvonne Law
Hong Kong Economic Association Biennial Workshop
No abstract provided.
Tax Policy In Denmark (And Eu), Jens Holger Helbo Hansen
Tax Policy In Denmark (And Eu), Jens Holger Helbo Hansen
Hong Kong Economic Association Biennial Workshop
No abstract provided.
Tax On Capital Income, Yong Wang, Wai Hong Ho
Tax On Capital Income, Yong Wang, Wai Hong Ho
Hong Kong Economic Association Biennial Workshop
No abstract provided.
Tax Reform: Postitive Directions For A Better World, Lok Sang Ho
Tax Reform: Postitive Directions For A Better World, Lok Sang Ho
Hong Kong Economic Association Biennial Workshop
No abstract provided.
An Overview Of Sales Tax Options For The City Of Statesboro, Georgia, William Bell, Beau Gunn
An Overview Of Sales Tax Options For The City Of Statesboro, Georgia, William Bell, Beau Gunn
Georgia Municipal Association Practicum (2013-2022)
No abstract provided.