Results 151 to 160 of about 454 (179)
Tax Amnesty (in Russian) [PDF]
, 2014 This paper explores international experience of tax amnesties. Despite the popular use of tax amnesties, the results are mixed. The main advantage of the tax amnesty is the possibility to increase tax collections and improve tax compliance. However, it does not account for adverse effect of amnesties on tax compliance and high direct and indirect costs
Kateryna Bornukova +3 more
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Tax Amnesties and Political Participation
Public Finance Review, 2005In many countries, thinking about a (new) tax amnesty is currently in vogue. However, international experience shows that the financial success of such a tax amnesty is not guaranteed, in part because it is thought that tax amnesties may over time undermine tax compliance.
Torgler, Benno, Schaltegger, Christoph
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Amnesties, Settlements and Optimal Tax Enforcement
Economica, 1998This paper develops a model of tax enforcement in which the tax agency has discretionary power to make pre‐audit settlement offers. Settlements can take the form of either general amnesties or individual deals. It is shown that pre‐audit settlements allow the agency to overcome its limited control over the enforcement parameters (the agency takes the ...
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We present a dynamic model that explains the recurrence of tax amnesties as a self-reinforcing phenomenon driven by government reputation. We model repeated interactions between a government and a continuum of taxpayers, where the government’s type evolves stochastically and remains unobservable to taxpayers.
Ş. Nuray Akın, Onursal Bağırgan
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Ş. Nuray Akın, Onursal Bağırgan
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Tax Evasion, Tax Amnesties and the Psychological Tax Contract [PDF]
, 2007 Tax compliance has been studied in traditional public economics by heavily relying on deterrence as the most important compliance-increasing factor. This model of tax evasion is however challenged by inconclusive empirical evidence also pointing to the importance of tax morale as the individual’s intrinsic motivation to honestly pay taxes.
Lars P. Feld, Bruno S. Frey
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An economic analysis of tax amnesties
Journal of Public Economics, 1991Abstract Tax amnesties have frequently been justified as politically popular ways to generate increases in government revenue. This paper examines the circumstances under which amnesties are likely to have a beneficial impact on revenue collections. It concludes that, while in general it may be correct to impose a reduced penalty on individuals who ...
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Intertax, 2015
This article mainly discusses tax related provisions of a new law on public receivables. The Law enables, from the point of public receivables, public debtors to pay their debts either by cash or instalments by restructuring public claims, which have difficulty in collection.
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This article mainly discusses tax related provisions of a new law on public receivables. The Law enables, from the point of public receivables, public debtors to pay their debts either by cash or instalments by restructuring public claims, which have difficulty in collection.
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Analysis of a tax amnesty’s effectiveness in Indonesia
Journal of International Accounting, Auditing and Taxation, 2021Ain Hajawiyah, Trisni Suryarini
exaly