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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
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The Tax Amnesty – Usage In Modern Tax Policy [PDF]
Izvestyia, 2010 In the article there ar e presented some important parameters of tax amnesty as a measure for enhancing not only collectability, but also the mutual trust between the revenue administration and taxpayers. There is an emphasis on the latest “wave” of tax amnesties around the world , provoked by the global crisis. There is traced the modest experience of
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Combating tax aggressiveness: Evidence from Indonesia’s tax amnesty program
Cogent Economics and Finance, 2023Muhammad Arsalan Khan, Siti Nuryanah
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The influence of corporate social responsibility on share price before and after tax amnesty
World Review of Entrepreneurship, Management and Sustainable Development, 2022Josua Tarigan +2 more
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