The Repository, the Researcher, and the REF: ‘It’s Just Compliance, Compliance, Compliance’

Software Compliance: The factors impacting compliance

Organizations and monitoring agencies continue to express concern over software piracy because of the ethical, legal and financial implications of noncompliance. This study focuses on how software license noncompliance is actually a factor in software piracy. Many organizations use a variety of software tools distributed over their workforce and tracking license compliance for turnover, upgrade...

Estimating VAT Policy and Compliance Gap across the Iran’s Provinces

Abstract This paper aims to propose a method for measuring the value added tax gap decomposed into two main components: compliance and policy gaps. By definition, policy gap is the difference between the potential tax revenue and what can be collected according to tax code. In comparison, the compliance gap is defined as the difference between full compliance with tax code and the actual compl...

The Desirable Tax Compliance Model in Iran: Combined Model

In dealing with tax evasion phenomenon and developing tax sanctions generally, two preventive and behaviorism approaches can be mentioned. The inhibitory approach believes that by increasing the likelihood of discovering tax evasion and the severity of tax sanctions, tax evasions can be reduced.  On the contrary, the behaviorism approach believes that the increase in tax compliance among the ta...

Compliance Flow - Managing the compliance of dynamic and complex processes

Cross Compliance: what about compliance?

We reviewed some moral hazard (MH) models applied to agri-environmental policies and identified the main methodological aspects of the literature on this topics. Imperfect vs incomplete monitoring , static vs dynamic and single vs multiple agents models are the main lines along which the literature has been organised analysing each component of a MH model. Most papers point out the role of farm...