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Journal of Accounting and Investment, 2017 The objectives of this study are to examine the economic (perceived probability to audit and gain) and psychological (certainty, severity, social stigma, cynicism, guilty, the fairness of law) factors that influence tax compliance.
Tri Utami, Susyanti Susyanti
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Potchefstroom Electronic Law Journal, 2018 A taxpayer has the right to arrange his tax affairs within the constraints of the law to his best advantage to pay the least amount of tax. Coupled with this right is the taxpayer's right to certainty, which entails that the time of payment of taxes ...
Liezel Tredoux, SP van Zyl
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Analysis Of Construction Services Income Tax Law
Syariah: Jurnal Hukum dan Pemikiran, 2019 Penelitian ini menganalisis kepastian hukum pengenaan pajak penghasilan atas jasa konstruksi yang dikenai Pajak Penghasilan bersifat Final dan Pajak Penghasilan bersifat Tidak Final serta menganalisis bentuk penyelesaian konflik hukum atas pengenaan ...
Nor Hasan, Heru Tjaraka
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Cleaning Up the Books: A Proposal for Revamping Corporate Group Taxation in Canada [PDF]
Providing a comprehensive group-taxation regime would bring fairness, simplicity and certainty of tax outcome for Canadian corporations. Canada’s current approach leads to higher administrative and transaction costs, unfairness among different types of ...
Alexandre Laurin
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Boon or bane of advance tax rulings as a measure to mitigate tax uncertainty and foster investment [PDF]
, 2015 Tax uncertainty often negatively affects investment. Advance tax rulings (ATRs) are commonly used as a measure to provide tax certainty. Rulings are currently controversially discussed in the context of tax planning activities of multinational firms ...
Diller, Markus +3 more
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Emissions Targets and the Real Business Cycle: Intensity Targets versus Caps or Taxes [PDF]
For reducing greenhouse gas emissions, intensity targets are attracting interest as a flexible mechanism that would better allow for economic growth than emissions caps.
Fischer, Carolyn, Springborn, Michael R.
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Advance Tax Rulings in the System of Tax Administration: International practices
RUDN Journal of LawThe research aims to assess the role of tax rulings in ensuring legal certainty, protecting taxpayers’ rights, and reducing tax dispute risks, while balancing private and public interests.
Mikhail D. Nadtochiy +2 more
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Modernization of the Tax Administration System: A Theoretical Review of Improving Tax Capacity
E3S Web of Conferences, 2018 The canons of transaction theory requires taxation to rest on the principles of justice, certainty, comfort, and economics. However, as the government continues to demand for development finance and increasingly depend on tax revenues, the aforementioned
Taufik Kurniawan
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Riset Akuntansi dan Keuangan Indonesia, 2016 The purpose of this study was to determine the condition of knowledge of the perpetrators of social commerce as taxpayers specific employers to pay income tax on their business.
Dewita Puspawati
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Cooperative Compliance in Poland: The Question of Equality
Review of European and Comparative LawAn increasing number of tax jurisdictions are implementing the concept of cooperative compliance into their tax systems. It aims to improve tax compliance by building an enhanced relationship between tax authorities and taxpayers.
Marcin Burzec
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