This study aims to analyze the effect of number tax audits and sanctions on income receipts through taxpayer compliance as an intervening variable at KPP Pratama Medan Timur. uses primary data by conducting direct research in field many 44 respondents a questionnaire with Likert scale. The statistical method used Path Analysis. By using SPSS 26 program. results path analysis found that: has rev...

In control systems theory, the Markov decision process (MDP) is a widely used optimization model involving selection of the optimal action in each state visited by a discrete-event system driven by Markov chains. The classical MDP model is suitable for an agent/decision-maker interested in maximizing expected revenues, but does not account for minimizing variability in the revenues. An MDP mode...

this paper examines the idea that the rate of inflation tends to increase nominal government expenditures faster than government revenues. it concludes that while government expenditures rise concurrently with inflation, real government revenues tend to fall based on collection tags. empirical results using time series data for iran support our expectations in which the longer is the delay in g...

In this paper we analyze the effect of increasing labor (i.e. graduates’/academics’) and student mobility on net tax revenues when revenuemaximizing governments compete for human capital by means of income tax rates and amenities offered to students (positive expenditure) or rather tuition fees (negative expenditure). We demonstrate that these instruments are strategic complements and that incr...

Acute care hospitals have increasingly been forming local strategic hospital alliances (SHAs), which consume considerable resources in forming and may affect the competitiveness of provider markets. This research shows that SHAs and market factors, which have been perceived to be threats to hospitals, are related to hospitals' financial performance. Among the findings are that SHA members have ...

Local governments in the United States typically rely on several main sources of own-source revenues, including individual income taxes, general sales taxes, specific excise taxes, fees and charges, and local property taxes. Of these sources, the dominant is by far the property tax. According to the United States Census Bureau (http://www.census.gov/govs/estimate), local property taxes accounte...

In this paper we consider a location model based on the threshold concept. We find the best location such that the probability of revenues falling short of the threshold is minimized. This objective is appropriate when a firm will not survive if its revenues fall below a known threshold. A new store is to be located. Demand is not deterministic but rather has a statistical distribution. We seek...