This study analysis the effects of internal control system on Tax revenue audit performance in Ministry of Revenue South and southwestern districts under explanatory research design. The study employed primary data sources and analyzed it using a multiple regression analysis on SATA 14 software. The regression analysis results exhibited that control activities, control environment and informati...

Decreasing the tax on capital may increase after-tax incomes of capital and labor by reducing the deadweight loss associated with inefficiently low levels of capital investment. This paper identifies five key considerations that impact the effect of decreasing the capital tax rate: the elasticity of substitution between capital and labor, capital’s and labor’s shares of total output, the presen...

An induced innovations framework was used to develop and test a model of factors affecting county government's decisions to adopt alternative service delivery methods. Size measures of population and tax base, fiscal measures of tax revenues, the share of tax base in •agriculture and access to human capital were significantly related to county use of innovations. Disciplines Economic Policy | E...

UNLABELLED This study uses a structural equation model to examine the effects of noise on self-rated job satisfaction and health in open-plan offices. A total of 334 employees from six open-plan offices in China and Korea completed a questionnaire survey. The questionnaire included questions assessing noise disturbances and speech privacy, as well as job satisfaction and health. The results ind...

introduction. the present study was designed to assess the effect of continuous evaluation and education in usage of standard rules in midwifery office in shiraz. methods. this was an interventional (quasi experimental) study. all midwifery offices (50 units) in shiraz were evaluated by technicians from control and evaluation health office of vice chancellor for clinical and drug affairs. in th...

  The current study was aimed at investigating The effect of organizational culture on organizational performance with role of mediator intellectual capital of Bandar Abbas Tax Organization via descriptive-correlative analysis. The population under study was consisted of the 215 employees of Bandarabbas Tax Organization. Using simple random sampling, a number of 138 persons were selected as the...

This paper examines the impact of US income and payroll taxes on the decision of wage-and-salary employees to become self-employed. I exploit variations in the tax treatment of wage and self-employment income using the Panel Study of Income Dynamics. Results show that differential taxation has significant effects on the probability of making a transition into self-employment. Reducing an indivi...

extended abstract 1. introduction in recent years, the demand for applying strategies related to ict for rural development in developing countries has provided a lot of capabilities and facilities for creating an evolution. achieving abundant opportunities for a large part of the population of rural regions to pass digital gaps and access information resources as well as providing services by i...