Log in

Relevant bibliographies by topics / Understanding Tax / Dissertations / Theses

To see the other types of publications on this topic, follow the link: Understanding Tax.

Dissertations / Theses on the topic 'Understanding Tax'

Author: Grafiati

Published: 5 June 2025

Last updated: 2 August 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 dissertations / theses for your research on the topic 'Understanding Tax.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.

1

Williamson, Vanessa. "Paying Taxes: Understanding Americans’ Tax Attitudes." Thesis, Harvard University, 2015. http://nrs.harvard.edu/urn-3:HUL.InstRepos:17464404.

Full text

Abstract:

This dissertation examines American attitudes about taxation. Surveys and interviews shed new light on how Americans think about four fundamental questions: Should one pay taxes, and if so, how much? Who pays their fair share of taxes in America, and who does not? Where should tax money go? How well do we decide how to spend tax money? In considering these four questions, my respondents talked about their feelings of fellowship with others in the political community; their doubts about the quality of their representation in government, and their beliefs about the extent to which work is fairly

APA, Harvard, Vancouver, ISO, and other styles

2

Yucedogru, Recep. "Understanding tax morale and tax compliance of owner-managers of small companies." Thesis, University of Nottingham, 2016. http://eprints.nottingham.ac.uk/33993/.

Full text

Abstract:

Owner managers of small companies (OMSCs) present an important group for tax research, as they constitute a majority of taxpayers, although little is known about their tax compliance behaviour. Hence, the key purpose of this study is to understand how OMSCs’ tax compliance and tax morale, intrinsic motivation to pay taxes, are shaped through their social roles: as an individual and as a manager. Moreover, the study explores the influential factors on OMSCs’ tax morale such as religiosity. This study is particularly important for providing a detailed picture of the factors that are key to succe

APA, Harvard, Vancouver, ISO, and other styles

3

Martindale, Bobbie Cook. "Impact of Tax Complexity on Taxpayer Understanding." Thesis, University of North Texas, 1989. https://digital.library.unt.edu/ark:/67531/metadc332318/.

Full text

Abstract:

The purpose of this study is to determine the effect tax complexity has on taxpayers' understanding of the tax law. The individual income tax system in the United States is based on self assessment by the taxpayer. A self assessing system requires a high level of voluntary compliance by the participants. Taxpayers who file returns on time and file correctly are considered to be in compliance with the tax law. A taxpayer who cannot understand the rules for tax reporting logically does not have the ability to comply with the law. A tax system predicated on the presumption that the average taxpay

APA, Harvard, Vancouver, ISO, and other styles

4

Hageman, Amy. "Understanding the Antecedents and Consequences of Sales and Use Tax Policy: Evidence from Three Studies." Doctoral diss., University of Central Florida, 2009. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/3955.

Full text

Abstract:

This dissertation consists of three separate but interrelated studies examining the antecedents and consequences of sales and use tax (SUT) policy. The first study investigates whether elements of the SUT system influence elements of economic development, and tests whether SUT rates and/or bases influence state-aggregated levels of capital expenditures and employment within the manufacturing sector from 1983-2006. Results indicate that elements of the tax base (i.e., SUT exemptions) affect these indicators of economic development, but the same relationship was not seen for SUT rates. The secon

APA, Harvard, Vancouver, ISO, and other styles

5

Paparesta, Michael P. "Understanding the Impact of the Property Tax Appeal Process on Assessment Uniformity: Procedures, Structures, and Outcomes." FIU Digital Commons, 2015. http://digitalcommons.fiu.edu/etd/2252.

Full text

Abstract:

Property taxes serve as a vital revenue source for local governments. The revenues derived from the property tax function as the primary funding source for a variety of critical local public service systems. Property tax appeal systems serve as quasi-administrative-judicial mechanisms intended to assure the public that property tax assessments are correct, fair, and equitable. Despite these important functions, there is a paucity of empirical research related to property tax appeal systems. This study contributes to property tax literature by identifying who participates in the property tax ap

APA, Harvard, Vancouver, ISO, and other styles

6

Hall, Jeffery. "Show Me the Money: Understanding FATCA- U.S. & CARICOM Relations." Thesis, University of Oregon, 2019. http://hdl.handle.net/1794/24566.

Full text

Abstract:

This study explores the provisions of the United States Internal Revenue Services’ Foreign Account Tax Compliance Act (FATCA) and its demands to increase disclosure and transparency pertaining to the financial data of foreign account holders who are American citizens and corporations. This study specifically analyzes the cultural and economic impact of FATCA on Caribbean nations.

APA, Harvard, Vancouver, ISO, and other styles

7

Jones, Christopher Robert. "Understanding and Improving Use-Tax Compliance: A Theory of Planned Behavior Approach." [Tampa, Fla] : University of South Florida, 2009. http://purl.fcla.edu/usf/dc/et/SFE0003076.

Full text

APA, Harvard, Vancouver, ISO, and other styles

8

Pastellas, James P. "Capital gains tax and compensation payments : a clearer understanding of the confusion." Thesis, Queensland University of Technology, 1994. https://eprints.qut.edu.au/36402/1/36402_Pastellas_1994.pdf.

Full text

Abstract:

The Capital Gains Tax legislation is an extensive and complex piece of legislation which has undergone significant change in an attempt to widen its scope and remove uncertainty. This paper will analyse the Capital Gains Tax provisions as they relate to compensation payments and look to specific case law both in the UK and Australia, to assist in interpretation. The view of the Commissioner of Taxation will also be analysed. A pragmatic approach to the problem will then be submitted. This paper will clearly demonstrate that there is a fundamental need for the Capital Gains Tax provisions

APA, Harvard, Vancouver, ISO, and other styles

9

Searle, Jeremy E. "Understanding the Economics of Transportation in Utah." BYU ScholarsArchive, 2010. https://scholarsarchive.byu.edu/etd/2431.

Full text

Abstract:

Understanding the economic impacts of transportation projects in Utah is essential for decision makers, officials, and stakeholders as they determine the best course of action for the state. Economic impacts can guide decisions of future projects and help explain past economic fluctuations. This study develops a process that can be used to identify the economic impacts of transportation projects in Utah and quantify the relationship between transportation and these impacts. Accomplishing the objectives of this study are a product of: 1) performing a comprehensive literature review, 2) collecti

APA, Harvard, Vancouver, ISO, and other styles

10

Cooper, Maggie. "What drives the tax avoidance strategies adopted by US MNEs? : understanding the heterogeneity of approaches to corporate tax planning in US multinational enterprises." Thesis, University of Reading, 2018. http://centaur.reading.ac.uk/77929/.

Full text

Abstract:

‘Beside the great issues of progress, sovereignty and economic justice that swirl around the MNE, taxation sounds like a matter for petty minds that warm to accountancy. That instinct is squarely wrong, because it turns out that arrangements for taxing corporate net incomes constitute the dominant factor in the division of spoils between source and host country’ Caves (1982). In recent years tax avoidance has come under scrutiny from the public, the media and the government. Tax planning is the way in which companies efficiently manage the payment of taxes using a variety of methods to reduce

APA, Harvard, Vancouver, ISO, and other styles

11

Hjelström, Anja. "Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax." Doctoral thesis, Handelshögskolan i Stockholm, Redovisning och Finansiering (B), 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-525.

Full text

Abstract:

Considerable energy and resources continue to be expended on accounting rule-making, particularly through standard setting. This has been the case both at the national and international (global) level for a long time. Despite this, there is continuing dissatisfaction with what has been achieved. Criticism continues to be expressed over the rule-makers, their processes of setting rules as well as the rules being produced. Based on a detailed longitudinal case study of one process of setting an international accounting standard this study suggests a comprehensive model for understanding the (int

APA, Harvard, Vancouver, ISO, and other styles

12

Hjelström, Anja. "Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax /." Stockholm : Economic Research Institute, Stockholm School of Economics (EFI), 2005. http://web.hhs.se/efi/summary/667.htm.

Full text

APA, Harvard, Vancouver, ISO, and other styles

13

Van, Bon Hendrikus Johannes. "Understanding account management in professional services relationships : conceptualising a value framework of account management from client and professional perspective in the audit, tax and management consultancy industry." Thesis, University of Bradford, 2013. http://hdl.handle.net/10454/5775.

Full text

Abstract:

Professionals take centre stage in the delivery of professional services and the role of account management has received little research attention. This thesis concerns the value of account management in professional service relationships in the audit, tax and management consultancy industry, contextualising the nature and value of account management through client and professional perspectives. It addresses the challenges of embedding the account management role in the firm as a role of the professional or a separate function. The aim of this thesis is to conceptualise a value framework for a

APA, Harvard, Vancouver, ISO, and other styles

14

ALVES, ANTONIO AUGUSTO BONA. "THE CONSTITUTIONALITY REVIEW OF TRIBUTARY MATRIX RULE INCIDENCE: THE STJ UNDERSTANDING ABOUT THE EFFECTS OF UNCONSTITUTIONALITY DECLARED BY THE SUPREME COURT AND THE (IM)POSSIBILITY TO REOPENING THE TIME FOR RECOVERY TAX OVERPAYMENT." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2014. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=24979@1.

Full text

Abstract:

PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO<br>O presente trabalho de dissertação tem como objetivo a compreensão do Controle Abstrato e Concentrado de Constitucionalidade, exercido pelo Supremo Tribunal Federal via ADI e ADC, sobre a Regra Matriz de Incidência Tributária, enquanto norma geral e abstrata, bem como os efeitos deste tipo de tutela constitucional sobre as relações jurídico-tributárias fundadas na norma tributária objeto de controle. Mais especificamente, tratar-se-á da influência das decisões de mérito que declaram a inconstitucionalidade da RMIT em sede de ADI e ADC, sobr

APA, Harvard, Vancouver, ISO, and other styles

15

Chen, Chao. "Understanding social and community dynamics from taxi GPS data." Phd thesis, Institut National des Télécommunications, 2014. http://tel.archives-ouvertes.fr/tel-01048662.

Full text

Abstract:

Taxis equipped with GPS sensors are an important sensory device for examining people's movements and activities. They are not constrained to a pre-defined schedule/route. Big taxi GPS data recording the spatio-temporal traces left by taxis provides rich and detailed glimpse into the motivations, behaviours, and resulting dynamics of a city's mobile population through the road network. In this dissertation, we aim to uncover the "hidden facets" regarding social and community dynamics encoded in the taxi GPS data to better understand how urban population behaves and the resulting dynamics in the

APA, Harvard, Vancouver, ISO, and other styles

16

Chen, Chao. "Understanding social and community dynamics from taxi GPS data." Electronic Thesis or Diss., Evry, Institut national des télécommunications, 2014. http://www.theses.fr/2014TELE0015.

Full text

Abstract:

Taxis équipés de capteurs GPS sont un dispositif sensoriel important pour examiner les mouvements et les activités des gens. Dans cette thèse, nous cherchons à découvrir les facettes cachées en ce qui concerne les dynamiques sociales et communautaires codés dans les données de taxi GPS pour mieux comprendre comment se comporte la population urbaine et la dynamique résultant de la ville. Comme certains « aspects cachés» sont en ce qui concerne l'aspect similaire de la dynamique sociale et de la communauté, nous avons encore définissons formellement trois catégories pour l'étude, et les explorer

APA, Harvard, Vancouver, ISO, and other styles

17

Belnap, Jason Knight. "Putting TAs into Context: Understanding the graduate mathematics teaching assistant." Diss., Tucson, Arizona : University of Arizona, 2005. http://etd.library.arizona.edu/etd/GetFileServlet?file=file:///data1/pdf/etd/azu%5Fetd%5F1238%5F1%5Fm.pdf&type=application/pdf.

Full text

APA, Harvard, Vancouver, ISO, and other styles

18

Douglas, Karen Manges. "Upstream, downstream, mainstream and rural : a case study approach for understanding the Edwards Aquifer debates /." Digital version accessible at:, 1999. http://wwwlib.umi.com/cr/utexas/main.

Full text

APA, Harvard, Vancouver, ISO, and other styles

19

Kilias, Antonios Constantinos. "In their blood : understanding heritage meanings through the socio-historical experience of Hong Kong's Central police station." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2014. http://hdl.handle.net/10722/208062.

Full text

Abstract:

This dissertation focuses on the personal layers of meaning attached to a heritage site, using the case study of Hong Kong’s old Central Police Station (CPS). It is a way to enhance the understanding of the site in a way that goes beyond the scope of ‘official’ records and histories, such as those found in conservation reports, government documents, etc. These documents focus heavily on the significant historical stories attached to the site and the site’s formal architectural qualities as a way to understanding the heritage values of the place. However, this ignores the fact that a site such

APA, Harvard, Vancouver, ISO, and other styles

20

Sayah, Mabelle. "Understanding some new Basel III implementation issues for Lebanese Commercial Banks." Thesis, Lyon, 2017. http://www.theses.fr/2017LYSE1150/document.

Full text

Abstract:

L'objectif de cette thèse est de fournir à la banque Audi un outil à jour sur les façons de calculer le capital requis par Bâle pour certains risques financiers présents dans le portefeuille de la banque. La régulation internationale est en développement continu : des nouvelles approches sont proposées afin de couvrir au mieux les risques du marché et du secteur bancaire. Les crises financières récentes étaient à la base de ces réformes. De plus, la Banque Audi opère sur des marchés qui présentent des caractères spécifiques qu'il faut prendre en considération lors du calcul du capital requis.

APA, Harvard, Vancouver, ISO, and other styles

21

Koosha, Amirmohammad. "Understanding Adoption of Mobile Wallets : On Aged Population." Thesis, KTH, Industriell ekonomi och organisation (Inst.), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-231107.

Full text

Abstract:

A mobile wallet is a mobile application that is intended to replace leather wallets. With high mobile and Internet penetration and increased life expectancy in developed economies, adoption of mobile wallets by the older population is becoming more important due to new trends. Therefore, this thesis aims to understand and increase adoption of mobile wallets in developed economies by the citizens between the ages of 50 to 75. Based on the mobile payment technology acceptance model (MPTAM) and an extensive literature review, a simplified model is suggested. Three sub-questions (on 1 - social inf

APA, Harvard, Vancouver, ISO, and other styles

22

Sun, Lin. "Enabling pervasive applications by understanding individual and community behaviors." Phd thesis, Institut National des Télécommunications, 2012. http://tel.archives-ouvertes.fr/tel-00814604.

Full text

Abstract:

The digital footprints collected from the prevailing sensing systems provide novel ways to perceive an individual's behaviors. Furthermore, large collections of digital footprints from communities bring novel understandings of human behaviors from the community perspective (community behaviors), such as investigating their characteristics and learning the hidden human intelligence. The perception of human behaviors from the sensing digital footprints enables novel applications for the sensing systems. Bases on the digital footprints collected with accelerometer-embedded mobile phones and GPS e

APA, Harvard, Vancouver, ISO, and other styles

23

Alves, de Souza Rios Leonardo. "Understanding the molecular pathogenesis of HIV-associated Burkitt Lymphoma – the impact of HIV-1 protein Tat on lymphoma driver genes." Doctoral thesis, Faculty of Health Sciences, 2021. http://hdl.handle.net/11427/33627.

Full text

Abstract:

Burkitt Lymphoma (BL) is a B cell non-Hodgkin lymphoma that occurs as three distinct subtypes, namely: endemic, sporadic, and immunodeficiency/HIV-associated. This cancer represents a frequent cause of mortality among HIV+ people in Southern Africa which has the highest incidence of HIV/AIDS worldwide. Recent reports associate a direct oncogenic function of HIV in BL development. However, the molecular mechanisms underlying this HIV-associated malignancy are not well understood. This study explores the oncogenic potential of HIV-1 protein Tat in BL via its ability to manipulate the expression

APA, Harvard, Vancouver, ISO, and other styles

24

Lee, Heung Sun. "Spiritual growth in a Korean immigrant church through a greater understanding of the Eucharist /." Free full text is available to ORU patrons only; click to view:, 2004. http://wwwlib.umi.com/cr/oru/fullcit?p3150444.

Full text

Abstract:

Applied research project (D. Min.)--School of Theology and Missions, Oral Roberts University, 2004.<br>Includes abstract and vita. Translated from Korean. Includes bibliographical references (leaves 252-258).

APA, Harvard, Vancouver, ISO, and other styles

25

Berger, Lars [Verfasser]. "Understanding the Social Construction of Unsustainable Human Behaviour : The Example of Agricultural Non-Point-Source Pollution in Lake Tai, China / Lars Berger." Aachen : Shaker, 2015. http://d-nb.info/1080763791/34.

Full text

APA, Harvard, Vancouver, ISO, and other styles

26

Scher, Robin. "Mobile phone technology : offering an updated approach to understanding the operations of a social movement utilising the TAC as a case study." Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/11956.

Full text

Abstract:

Includes abstract.<br>Includes bibliographical references.<br>This dissertation subsequently looks at the impact that mobile phone technology has for the political opportunities, mobilising structures and framing processes of a typical social movement in a developing country.

APA, Harvard, Vancouver, ISO, and other styles

27

Sun, Lin. "Enabling pervasive applications by understanding individual and community behaviors." Electronic Thesis or Diss., Evry, Institut national des télécommunications, 2012. http://www.theses.fr/2012TELE0053.

Full text

Abstract:

Les empreintes digitales recueillies par détection systèmes offrent de nouvelles façons de percevoir les comportements d'un individu. En outre, de grandes collections d'empreintes numériques des communautés apportent de nouvelles compréhensions des comportements humains. La perception des comportements humains à partir des empreintes digitales de détection permet de construire des nouvelles applications sur les systèmes de détection. D’après les empreintes digitales recueillies avec l'accéléromètre embarqué dans les téléphones mobiles et les taxis équipés avec GPS, nous présentons ici notre tr

APA, Harvard, Vancouver, ISO, and other styles

28

Thornley, Russell K. "Understanding Process Improvement: Social Psychological Factors Affecting the Use of Project Management Practices." BYU ScholarsArchive, 2005. https://scholarsarchive.byu.edu/etd/338.

Full text

Abstract:

To facilitate a better understanding of the social psychological factors that influence adoption of project management practices, this study draws upon the theory of reasoned action (TRA) and the theory of planned behavior (TPB) from social psychology, and the technology acceptance model (TAM) from information systems research. These models define and relate a number of belief constructs that predict the acceptance of technologies in a variety of settings. In general, the three models each have relatively consistent empirical support, with comparison studies showing mixed support for each of t

APA, Harvard, Vancouver, ISO, and other styles

29

Jonnet, Jérôme. "A contribution to the understanding of the High Burn-up Structure formation in nuclear fuels." Thesis, Vandoeuvre-les-Nancy, INPL, 2007. http://www.theses.fr/2007INPL002N/document.

Full text

Abstract:

Une augmentation du taux de combustion des combustibles nucléaires UO2 dans les réacteurs à eau légère se traduit par l’apparition d’un changement de structure microscopique, appelée HBS. Bien que caractérisée expérimentalement de façon détaillée, des points importants sur les mécanismes de sa formation restent à éclaircir. Afin de répondre à ces questions, une étude de la contribution des défauts de type dislocation a été conduite. Dans une première partie, une méthode de calcul du champ de contraintes associées à des configurations périodiques de dislocations a été développée. La méthode a é

APA, Harvard, Vancouver, ISO, and other styles

30

何心怡 and Sum-yee May Ho. "The body of christ in Chinese clothes: understanding the heritage significance of Hong Kong's Chinese-stylechurch architecture through St. Mary's Church in Tai Hang." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2006. http://hub.hku.hk/bib/B4218289X.

Full text

APA, Harvard, Vancouver, ISO, and other styles

31

Goodman, Lynn. "Effects of a dialogical argumentation instructional model on science teachers’ understanding of capacitors in selected Western Cape schools." University of the Western Cape, 2015. http://hdl.handle.net/11394/5062.

Full text

Abstract:

Magister Educationis - MEd<br>This study investigated 1) the conceptions on capacitors held by a group teachers in the Western Cape; 2) the effect of a dialogical argumentation instructional model on the teachers’ conceptions on the capacitor; and 3) the teachers’ perceptions on the implementation of this instructional model. The theoretical framework of the study was based on Toulmin’s Argumentation Pattern (TAP) and Ogunniyi’s Contiguity Argumentation Theory (CAT). The objective was to retrain science teachers in their awareness and understanding of the Nature of Science and Indigenous Knowl

APA, Harvard, Vancouver, ISO, and other styles

32

Ho, Sum-yee May. "The body of christ in Chinese clothes understanding the heritage significance of Hong Kong's Chinese-style church architecture through St. Mary's Church in Tai Hang /." Click to view the E-thesis via HKUTO, 2006. http://sunzi.lib.hku.hk/hkuto/record/B4218289X.

Full text

APA, Harvard, Vancouver, ISO, and other styles

33

Silva, Ferreira Demetryus. "Understanding the genetic and morphological basis of bushy root and bifuricate, two mutations affecting plant architecture in Solanum lycopersicum L." Thesis, Cranfield University, 2017. http://dspace.lib.cranfield.ac.uk/handle/1826/12322.

Full text

Abstract:

The classical ethyl methanesulfonate (EMS) tomato mutant bushy root (brt) was studied using a homozygous near isogenic line (brtNIL) in the Micro-Tom (MT) genetic background. The mutation has a pleiotropic phenotype comprising slow seedling development, which may be a consequence of a maternally-inherited small seed phenotype, and a more compact, smaller but not bushier, root phenotype. The number of lateral roots, total root length and taproot size are all smaller in brtNIL than the WT. The BRT locus was mapped to a 137 kbp region containing 9 candidate genes on chr 12; an InDel in the promot

APA, Harvard, Vancouver, ISO, and other styles

34

Julén, Matilda. "”Nu förstår jag!” : En undersökning om hur barns förståelse för vattnets väg till kranen kan utvecklas genom en pedagogisk aktivitet." Thesis, Karlstads universitet, Fakulteten för hälsa, natur- och teknikvetenskap (from 2013), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-31224.

Full text

Abstract:

Syftet med det här examensarbetet var att undersöka 3-5 åringars förmåga att utveckla sin förståelse för vattnets väg till kranen genom med en pedagogisk aktivitet. Genom den pedagogiska aktiviteten gavs barnen möjlighet att färdas genom vattensystemet med sina kroppar och sinnen, från sjön till kranen. För att kartlägga hur barnens förståelse utvecklats genomfördes kvalitativa intervjuer före och efter den pedagogiska aktiviteten.Jämförelsen mellan resultaten av förintervjuerna och uppföljningsintervjuerna pekar på en tydlig utveckling av barnens förståelse av vattnets väg till kranen, som et

APA, Harvard, Vancouver, ISO, and other styles

35

Borges, Miguel António dos Santos. "A dynamic setting for understanding tax evasion." Master's thesis, 2016. https://repositorio-aberto.up.pt/handle/10216/86555.

Full text

APA, Harvard, Vancouver, ISO, and other styles

36

Borges, Miguel António dos Santos. "A dynamic setting for understanding tax evasion." Dissertação, 2016. https://repositorio-aberto.up.pt/handle/10216/86555.

Full text

APA, Harvard, Vancouver, ISO, and other styles

37

Mahomed, Raeesa. "Understanding the role of the tax practitioner within the taxpayer and tax practitioner relationship." Diss., 2013. http://hdl.handle.net/2263/37319.

Full text

Abstract:

Tax practitioners can play an important role in assisting taxpayers to meet their compliance obligations. The increased use of tax practitioners over the past decade suggests that more and more taxpayers are seeking their advice on the application of tax legislation and assistance to ensure that they file accurate returns. This confirms that tax practitioners are well positioned to influence the compliance decisions of taxpayers. However, studies have shown that there is a disparity between the type of advice preferred by taxpayers and that provided by tax practitioners. Since research t

APA, Harvard, Vancouver, ISO, and other styles

38

"Principles for understanding, encouraging, and rewarding voluntary tax compliance." Thesis, 2015. http://hdl.handle.net/10210/14645.

Full text

Abstract:

D.Phil. (Taxation)<br>Any modern economy depends largely on taxation as a source of revenue and governments therefore realise the importance of having a willing taxpayer base. Many tax authorities use a compliance model to engage with taxpayers, in terms of which different strategies are used to encourage compliance, ranging from enforcement strategies on the one hand, to strategies of assisting taxpayers to comply, on the other. It is widely recognised in the literature that the majority of taxpayers are voluntarily tax compliant, but it appears that tax authorities place more emphasis on how

APA, Harvard, Vancouver, ISO, and other styles

39

Lin, Hsu Ling, and 許伶璘. "Understanding the Factors to Influence People Adoption of Online Local Tax Payment Services." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/18188592933696508725.

Full text

Abstract:

碩士<br>致理技術學院<br>企業管理系服務業經營管理碩士班(含碩士在職專班)<br>103<br>This research was designed to study why online tax filing for local taxes was not popular compared with the online filing for national taxes. The study looks forward to finding out the factors which may be related to the low online tax filing rates of local taxes。 Technology Acceptation Model (TAM) was adopted in this paper and extended to discuss if local online tax filing was affected by Digital Use Environment (DUE) factors such as the government policies and measures including the life-long learning opportunities in government agencies and

APA, Harvard, Vancouver, ISO, and other styles

40

Tan, Lin Mei. "Towards an understanding of the tax practitioner-client role relationship : a role analysis." Phd thesis, 2009. http://hdl.handle.net/1885/10069.

Full text

Abstract:

Over the years, as tax law has increased in complexity, an increasing number of taxpayers are consulting tax practitioners for help with tax affairs. Yet many tax compliance studies have not incorporated the practitioners' impact on taxpaying behaviour. To bridge the gap in the literature, this thesis investigates the practitioners' and the business taxpayers' roles and relationship using a Tax Practitioner-Client Role Model. This Model is used as a framework for developing a mail survey sent to a sample of business taxpayers and an independent sample of tax practitioners to collect data on th

APA, Harvard, Vancouver, ISO, and other styles

41

Davis, Ann Boyd. "Can a Financial Statement Pronouncement Increase State Tax Compliance and Revenues? Understanding the Effect of FIN 48 on the National Nexus Program." 2010. http://trace.tennessee.edu/utk_graddiss/687.

Full text

Abstract:

Thesis (Ph. D.)--University of Tennessee, Knoxville, 2010.<br>Title from title page screen (viewed on July 14, 2010). Thesis advisor: LeAnn Luna. Vita. Keywords: Permanent tax amnesty program, FIN 48, MTC, NNP. Includes bibliographical references.

APA, Harvard, Vancouver, ISO, and other styles

42

NarisaraPipatanant and 潘娜亞. "Understanding Citizens' Continuance Intention to Use Online Tax Payment: The Mediating Role of Evaluative Satisfaction and Moderating Role of Internet Usages Self-Efficacy and Evaluative Trust Belief." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/89708479953145047779.

Full text

Abstract:

碩士<br>國立成功大學<br>國際經營管理研究所碩士在職專班<br>101<br>E-revenue website is considered as one of the successful online service platform among electronic government projects implemented by Thai Government. The objective of Thai e-Government is for the government agencies to coordinate and facilitate their services for public through electronic media and provide a quick response with 24-hour services and 7 days a week. Though, Thai e-revenue system was substantial accepted by more than seventy percent of the citizens, it is essential to maintain the users to continually use the system. Importantly, the stimu

APA, Harvard, Vancouver, ISO, and other styles

43

Santos, Joaquim Filipe Peixoto dos. "Understanding and evolving tag usefulness." Doctoral thesis, 2017. http://hdl.handle.net/10348/7657.

Full text

Abstract:

Tese de Doutoramento em Informática<br>O Turismo é do ponto de vista global, uma das áreas da economia com maior crescimento, mas o surgimento de novas geografias com novos atrativos coloca desafios importantes, implicando que os destinos tradicionais inovem, tornando-se apelativos para outras faixas da população que todos os anos adquirem capacidade económica para viajar. Uma das formas mais eficaz de responder a estes desafios é procurar conhecer melhor quem nos visita, traçando os seus perfis individuais com informação o mais adequada e diversificada possível, seja ela de cariz físico

APA, Harvard, Vancouver, ISO, and other styles

44

Veloso, Marco. "Analisys of taxi data for understanding urban dynamics." Doctoral thesis, 2016. http://hdl.handle.net/10316/30677.

Full text

Abstract:

Tese de doutoramento em Ciências e Tecnologias da Informação, apresentada ao Departamento de Engenharia Informática da Universidade de Coimbra<br>O crescimento das áreas urbanas apresenta tanto desafios como oportunidades. Desafios devido à crescente exigência de recursos e serviços necessários. No entanto, também permite oportunidades para o desenvolvimento de novos serviços e, colectivamente, as áreas urbanas podem produzir dados para auxiliar a melhor compreender a mobilidade urbana. Táxi pode ser compreendido como uma sonda ou sensor para as condições de tráfico. Adicionalmente, a sua fle

APA, Harvard, Vancouver, ISO, and other styles

45

"Understanding Biomass Pyrolysis Kinetics: Improved Modeling -based on -comprehensive -thermokinetic Analysis." Universitat Politècnica de Catalunya, 2007. http://www.tesisenxarxa.net/TDX-0222107-121140/.

Full text

APA, Harvard, Vancouver, ISO, and other styles

46

Almojaibel, Abdullah. "Understanding intention to use telerehabilitation : applicability of the Technology Acceptance Model (TAM)." Diss., 2017. http://hdl.handle.net/1805/14970.

Full text

Abstract:

Indiana University-Purdue University Indianapolis (IUPUI)<br>Background: Pulmonary rehabilitation (PR) has the potential to reduce the symptoms and complications of respiratory diseases through an interdisciplinary approach. Providing PR services to the increasing number of patients with chronic respiratory diseases challenges the current health care systems because of the shortages in health care practitioners and PR programs. Using telerehabilitation may improve patients’ participation and compliance with PR programs. The purpose of this study was to examine the applicability of

APA, Harvard, Vancouver, ISO, and other styles

47

Chiu, Chun-jung, and 邱俊融. "Understanding Online Auction Loyalty Intentions: Contributions from TAM, Trust, and Justice Perspectives." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/94046688509254225341.

Full text

Abstract:

碩士<br>國立中央大學<br>資訊管理研究所<br>95<br>The development of Internet in recent years has facilitated the rapid growth of e-commerce and makes Internet become the most important sales channel. Because of the rapid growth of the online auction market, the online auction market will become one of the most important shopping channels despite traditional channels. Therefore, to understand the loyalty intentions of online auction buyers becomes more and more important for online auction marketplace providers and online auction sellers. The research extended the technology acceptance model (TAM) by introd

APA, Harvard, Vancouver, ISO, and other styles

48

HSIEH, YI-CHEN, and 謝宜真. "Understanding User’s Continuance Intention of Instagram:Integration of the TAM and Social Capital Theory." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/d95ju9.

Full text

Abstract:

碩士<br>東海大學<br>國際經營與貿易學系<br>104<br>The purpose of this study is to apply the Elaboration Likelihood Model to integrate Technology Acceptance Model and Social Capital Theory. Explain the Continuance Intentions of Instagram by central route and peripheral route, with the younger Instagram user as the research object. SPSS 18 and AMOS 2.0 software were used. Results of this study show as follows: First, Social Capital Theory and Site Attachment as peripheral route, which effected on Continuance Intention have a more significantly positive effect than Site Quality and Technology Acceptance Model as

APA, Harvard, Vancouver, ISO, and other styles

49

Chang, Chung-hung, and 張忠宏. "An understanding of Tao in Lao-tzu：From a point of methodological consideration and application." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/58067637781829019145.

Full text

APA, Harvard, Vancouver, ISO, and other styles

50

Chatterjee, S., Nripendra P. Rana, Y. K. Dwivedi, and A. M. Baabdullah. "Understanding AI adoption in manufacturing and production firms using an integrated TAM-TOE model." 2021. http://hdl.handle.net/10454/18484.

Full text

Abstract:

Yes<br>This study aims to identify how environmental, technological, and social factors influence the adoption of Industry 4.0 in the context of digital manufacturing. The Industry 4.0 era has brought a breakthrough in advanced technologies in fields such as nanotechnology, quantum computing, biotechnology, artificial intelligence, robotics, the Internet of Things, fifth-generation wireless technology, fully autonomous vehicles, 3D printing and so on. In this study, we attempted to identify the socioenvironmental and technological factors that influence the adoption of artificial intelligence

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!