P ublicly funded research involves the distribution of a considerable amount of money. Funding agencies such as the US National Science Foundation (NSF), the US National Institutes of Health (NIH) and the European Research Council (ERC) give billions of dollars or euros of taxpayers’ money to individual researchers, research teams, universities, and research institutes each year. Taxpayers acco...

federal and state tax policies in the united states offer substantial incentives to donate to charity. The federal income tax and most state income taxes give taxpayers the choice between an itemized deduction for expenditures such as charitable donations, mortgage interest , and state and local taxes, or a standard deduction, which at the federal level amounts to $12,200 for married taxpayers ...

The issue of tax compliance has been dealt with in the literature almost exclusively by studying the behavior of taxpayers. But important insights on tax compliance can be gained by looking at how the tax authority deals with the taxpayers. Taxpayers’ willingness to pay their taxes, or tax morale, is supported, or even raised, when the tax officials treat them with respect. In contrast, when th...

Many citizens in Wyoming are calling for property tax relief including a constitutional drive to hold property taxes to the rate of inflation. Others states are doing it, why shouldn’t we give it a try? As the Executive Director of the Wyoming Taxpayers Association, one of my responsibilities is to educate Wyoming citizens and offer a word of caution, “the grass isn’t always greener on the othe...

Dr. Salk's professional life was as far removed from that oftoday's researchers at the National Institutes ofHealth as the sun is from, say, Wall Street. Theoretically, the NIH belongs to the American people. U.S. taxpayers give it $28 billion a year to develop remedies for human misery. Many assume that today's NIH researchers are carrying on the mission as Salk did, free from financial or com...

Improving tax revenues remains a significant challenge for many countries, especially in growing the economy after COVID-19 pandemic. A substantial contribution to increasing revenue, among others, is obtained from corporate taxpayers. This study aims give empirical evidence regarding effect of knowledge, perceptions reduced rates, and modernization administration on compliance The research met...

Implementation of a pre-filled return system is crucial in an effort to reduce tax compliance costs. The system no longer requires taxpayers to fill in their tax return form. This paper is aimed at examining the level of awareness of Malaysian taxpayers towards the system and the factors that affect the taxpayers‘ perceptions towards the system. Questionnaire surveys were used to gather informa...