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, 2014 Tax amnesty is the opportunity given to taxpayers to write off an existing tax liability (including interests and fines) by paying a defined amount. Such offers are usually presented as being exceptional and available for only a limited period of time.
Carla Marchese, MARCHESE, Carla
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EKONOMIS Journal of Economics and Business, 2022 Tax amnesty has an impact on economic growth that can have an impact on financial performance and company value. This study was conducted to empirically test the differences in company financial performance and firm value between the pre-tax amnesty and ...
Rahmat Kurniawan, Aries Tanno
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International Journal of Management Research and Economics, 2023
The aim of this study is to determine the extent to which tax amnesty provides relief from administrative fines linked to motor vehicle taxes. The descriptive research technique chooses to use analysis with a qualitative approach before making conclusions.
null Mardiana Ruslan +4 more
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The aim of this study is to determine the extent to which tax amnesty provides relief from administrative fines linked to motor vehicle taxes. The descriptive research technique chooses to use analysis with a qualitative approach before making conclusions.
null Mardiana Ruslan +4 more
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PARTICIPATION IN TAX AMNESTIES: THE INDIVIDUAL INCOME TAX [PDF]
National Tax Journal, 1989 able to gather on amnesties in other states. Do tax amnesties generate revenue that In our view, information about the types would not otherwise be collected? Will tax of taxpayers (or nontaxpayers) who paramnesties provide continuing future reve- ticipate in amnesties and the circumnue gains?
Fisher, Ronald C. +2 more
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Menyingkap Tabir Realitas Tax Amnesty [PDF]
InFestasi: Jurnal Bisnis Dan Akuntansi, 2018 Tax amnesty is a shape of government’s programme to increase receiptents from taxsector. Whilst, the effectiveness of these programme need to be evaluated. Datashowed that from taxpayer participation and the target of tax amnesty sides, itdoesn’t in line
Nyimas Wardatul Afiqoh
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SSRN Electronic Journal, 2014 A tax amnesty can be a useful tax policy tool when exploited in exceptional circumstances. Amnesties can also be used systematically as a discriminatory mechanism to improve the efficiency or even the equity of the tax system, but only if government commitment to enforcing tax law is credible.
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Tax Amnesties and Tax Revenues
Public Finance Quarterly, 1990This article examines some unexplored and unresolved issues surrounding the Abstract impact of tax amnesties on tax revenues. The results indicate that amnesties can have a positive impact on compliance and tax collections, if the amnesty makes individuals see that paying taxes is the norm and if individuals anticipate a future amnesty that will have a
James Alm, William Beck
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2008
Tax amnesties remain as popular as ever as a tool for raising revenue and increasing tax compliance. International experience, however, shows that the costs of tax amnesty programs often exceed the programs’ benefits. This paper weighs the advantages and disadvantages of tax amnesties, drawing on results from the theoretical literature, econometric ...
Eric Le Borgne, Katherine Baer
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Tax amnesties remain as popular as ever as a tool for raising revenue and increasing tax compliance. International experience, however, shows that the costs of tax amnesty programs often exceed the programs’ benefits. This paper weighs the advantages and disadvantages of tax amnesties, drawing on results from the theoretical literature, econometric ...
Eric Le Borgne, Katherine Baer
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The economics of tax amnesties
Journal of Public Economics, 1991Abstract This paper examines some of the economic implications of tax amnesties. We present a model where individuals are initially uncertain about the disutility from tax evasion when they file their tax returns. If they later learn that they would like to be more honest than they have been, an amnesty gives them an opportunity to report additional ...
Arun S. Malik, Robert M. Schwab
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Tax Amnesties in the 2009 Tax Landscape
Bulletin for International Taxation, 2010This article provides a summary of the discussion on the topic of “Tax Amnesties” in Seminar N of the 63rd Congress of the International Fiscal Association, held in Vancouver, Canada on 3 September 2009.
J. Malherbe +10 more
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