Results 21 to 30 of about 3,188 (257)
International Tax and Public Finance, 2000 One of the costs of anticipated amnesties is current and future non-compliance with the law. Relatively to a no-amnesty situation, efficient enforcement policies may therefore differ when an amnesty is offered. To study this question, a model is built in which individuals impose a cost on society when they commit a crime.
Marceau, Nicolas, Mongrain, Steeve
openaire +2 more sources
Beyond amnesty: Rethinking government’s stabilisation efforts in Nigeria’s Niger delta region
Cogent Arts & Humanities, 2023 In 2009, President Umaru Yar’Adua granted amnesty to militant groups in the Niger Delta. This came after a decade of insurgency within Nigeria’s oil-rich region.
Olusegun Paul Adesanya +2 more
doaj +1 more source
Factors That Affect Taxpayer's Will To Follow Tax Amnesty Program
Jurnal Akuntansi, 2018 The purpose of this study is to analyze the factors that influence the willingness of taxpayers to take part in tax amnesty. The type of research used in this research is explanatory research which is testing hypotheses.
Nanik Ermawati, Zaenal Afifi
doaj +1 more source
optimisation OF THE FORM OF AMNESTY [PDF]
Электронное приложение к Российскому юридическому журналу, 2019 The article considers the traditional form of amnesty in Russia, which is granted by adopting two acts (an enactment on amnesty and an enactment on its application). By the analysis of enactments on amnesty and a process of their adoption, transcripts
Kokotova Darya
doaj
Essence and Content of Legal Settlement and Tax Amnesty
Law and Safety, 2020 The article is focused on defining the essence and content of legal settlement and tax amnesty. The main features and areas of applying legal settlement in various fields of law have been studied.
M. S. Syromiatnikova
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Tax Amnesty and Earnings Management: An Initial Evidence
Jurnal Dinamika Akuntansi, 2019 The aim of this paper is to examine the effect of earnings management on the participation of company owners in tax amnesty program in Indonesia. This study uses a matching sample approach that consist of publicly listed companies that participated in ...
Ira Geraldina, Rania Jasmine
doaj +1 more source
Prace Historyczne, 2021 Roman Romkowski’s amnesty: The role of an assistant to the minister of public security in the preparation, execution and evaluation of the 1947 amnesty The article presents the significant influence
Radosław Kurek
doaj +1 more source
A study on tax compliance in tax amnesty policy
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah, 2022 The Indonesian Government implemented the tax amnesty policy in 2016 with several objectives, among others, to achieve tax revenue targets in the short-term, while in the long term it is to improve tax compliance, especially for the wealthier Indonesian
Bambang Juanda +3 more
doaj +1 more source
Digital Cognitive Phenotyping for Differential Diagnosis and Monitoring in Neurological Conditions
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective To assess the utility, accessibility, and equivalence to supervised scales of online cognitive assessment in older individuals with cognitive impairment. Methods Patients with Alzheimer's disease (AD, n = 31), idiopathic normal pressure hydrocephalus (iNPH, n = 26), and traumatic brain injury (TBI, n = 23) completed online cognitive ...
Martina Del Giovane +10 more
wiley +1 more source
American Journal of Community Psychology, EarlyView.Abstract This article examines the psychological effects of migration detention in the European Union's Closed Controlled Access Center (CCAC) on Samos through an ecological lens. It explores a double normalization of suffering: the brutalization of necropolitical migration governance and the simultaneous understanding of resulting distress as an ...
Julia Manek
wiley +1 more source