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Tax Administration versus Tax Rates: Evidence from Corporate Taxation in Indonesia
American Economic Review, 2021Rema Hanna
exaly
THE EFFECTS OF TAX ADMİNİSTRATİON AND PERCEPTİON OFPOLİTİCAL ADMİNİSTRATİON ON TAX MORALE: SURVEY
2015Taxes, although remuneration of social service, cause diminishment on individual’s disposable income, fortune and expenses. For this reason, taxes are not generally pleased and it is perceived by taxpayers as a burden. Tax morale which has an important role in determining attitude and behaviors of taxpayers, is defined as an inner motivation in the ...
SANDALCI, Ulvi +2 more
openaire +1 more source
1997
Over the past few decades, a clear trend has emerged worldwide toward the devolution of spending and, to a lesser extent, revenue-raising responsibilities to state and local levels of government. One view is that the decentralization of spending responsibilities can entail substantial gains in terms of distributed equity and macroeconomic management ...
openaire +1 more source
Over the past few decades, a clear trend has emerged worldwide toward the devolution of spending and, to a lesser extent, revenue-raising responsibilities to state and local levels of government. One view is that the decentralization of spending responsibilities can entail substantial gains in terms of distributed equity and macroeconomic management ...
openaire +1 more source
Impact of the efficiency of the tax administration on tax evasion
Economic Research-Ekonomska Istrazivanja, 2015Gordana Savic +2 more
exaly
The quality of tax administration and firm performance: evidence from developing countries
International Tax and Public Finance, 2019Era Dabla-Norris
exaly
A basic tool to assess tax administration strength in emerging Europe
Economics of Transition and Institutional Change, 2019Ernesto Crivelli
exaly