Results 51 to 60 of about 765,901 (209)
Tax evasion and tax amnesties in regional taxation
Economia Politica, 2023 AbstractItalian governments have frequently chosen tax amnesties or concessions, with the twofold purpose of creating new budget resources and cancelling irredeemable debts. Such course of action constitutes a “shortcut” policy in terms of fighting tax evasion, which is a matter less popular among voters and more demanding in terms of efficiency and ...
Andrea Angeli +3 more
openaire +2 more sources
Democracy and the Mundane: Reflections on John Boswell, How Citizens Encounter the Democratic State
The Political Quarterly, EarlyView.Abstract John Boswell's How Citizens Encounter the Democratic State offers a unique and compelling analysis of democracy and its challenges, and also of the mainstream academic study of citizen disengagement by political scientists and theorists. While the majority of academics focus on big structural reasons for citizens’ increasing disaffection for ...
Phil Parvin
wiley +1 more source
The Financial Channel of Tax Amnesty Policies (Discussion Paper) [PDF]
In the past two decades, more than 30 countries have implemented tax amnesty policies to encourage the declaration and repatriation of hidden assets, with the goal of increasing government tax revenues.
Inter-American Development Bank
core +1 more source
Residents preferences associated with tax amnesty program predisposition
Journal of Islamic Accounting and Finance Research, 2020 Purpose - The purpose of this study is to determine the motivation of taxpayers to take part in tax amnesty so that it is expected to be able to evaluate the implementation of tax amnesty that has been carried out by the Indonesian government in 2016 ...
Prasojo Prasojo, Lailatis Syarifah
doaj +1 more source
History, EarlyView.Abstract This article examines the poll tax (Ottoman Turkish cizye; Arabic jizya) levied on non‐Muslim subjects of the Ottoman Empire, not as a fixed, one‐dimensional tax item within the Ottoman fiscal system but as a multi‐layered administrative instrument organized around obligation, exemption and remission.
ÖZLEM BAŞARIR
wiley +1 more source
Accounting Perspectives, Volume 24, Issue 1, Page 251-274, March 2025.ABSTRACT The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in ...
Alan J. Richardson
wiley +1 more source
Indonesian Tax Amnesty and Its Implications [PDF]
, 2018 This study aims to analyze the implementation of Tax Amnesty in Indonesia and tofind out its implications in Jambi Province. The results of this study indicate that: The implementation of tax amnesty has a positive effect on taxpayer compliance and has a
., Afrizal
core
Macau as Method: Recombinant Urbanism in Post‐Socialist China
Asia Pacific Viewpoint, EarlyView.ABSTRACT In ‘Asia as Method’, Chen Kuan‐Hsing argues for the value of an indigenous inter‐Asian approach to analysing the effects of European imperialism on the countries and citizens of Asia. This article mobilises both Chen's inter‐Asian referencing strategy and the city‐state of Macau to explore Macau's role in China's engagements with global ...
Tim Simpson
wiley +1 more source
Research Ethics in Conflict Zones: Reflections on ‘Do no Harm’ Ethics for the Research Network
Asia Pacific Viewpoint, EarlyView.ABSTRACT What does it mean to ‘do no harm’ in academic research? ‘Do no harm’ ethics emphasizes the responsibility of researchers to mitigate the emotional, physical, and political harms that may arise through participation in research. These concerns are heightened in conflict zones, where access constraints and intersecting vulnerabilities shape the ...
K. B. Roberts
wiley +1 more source