Results 191 to 200 of about 562,509 (264)

Tax Amnesties and Political Participation

Public Finance Review, 2005
In 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
openaire   +4 more sources

Amnesty And Tax

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
openaire   +1 more source

Tax Amnesties [PDF]

open access: possibleSSRN 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.
openaire   +1 more source

PARTICIPATION IN TAX AMNESTIES: THE INDIVIDUAL INCOME TAX [PDF]

open access: possibleNational 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
openaire   +1 more source

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