Results 191 to 200 of about 48,565 (223)
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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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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 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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KAJIAN HUKUM TENTANG TAX AMNESTY
Sigma-Mu, 2017Program tax amnesty (pengampunan pajak) yang dilaksanakan pemerintah diharapkan mampu meningkatkan penerimaan negara pada sektor pajak secara signifikan sehingga diperlukan upaya yang terus-menerus dan sistematis terkait peningkatan kesadaran dan kepatuhan subjek pajak.
Fiorida Mathilda +1 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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TAX COMPLIANCE PROCESS AFTER TAX AMNESTIES
2013Vergi afları, vergi uyumunu güçlendirme, vergi idaresinin ve yargının yükünü hafifletme, kamuya ek kaynak yaratarak bütçe açıklarını kapatma amaçları için bir araç olarak kullanılabilmektedir. Türkiye’de 1923 yılından bu yana çeşitli mali ve politik nedenlerle vergi aflarına sık sık başvurulmuştur.
TEKİN, Ahmet, TUNCER, Güner
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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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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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Give me your tired and your poor: Impact of a large-scale amnesty program for undocumented refugees
Journal of Development Economics, 2021Dany Bahar, Sandra V Rozo
exaly