VAT on Intra-Community Trade and Bilateral Micro Revenue Clearing in the EU [PDF]
This study discusses European Commission’s recent proposal to combat VAT fraud by taxing intra-Community supplies at a common rate of 15%, accompanied by the internal correction of input-tax gap between an importer and his own national tax authority ...
Chang Woon Nam, Christian Breuer
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Pengaruh Keadilan Pajak, Kualitas Pelayanan Pajak, Kemungkinan Terdeteksinya Kecurangan, Sanksi Perpajakan, dan Tarif Pajak terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak [PDF]
, 2015 This study aims to examine the effect of tax fairness, quality of tax service, probability of fraud detection, tax sanction, and tax rates against the taxpayers perceptions about tax evasion.
Ratnawati, V. (Vince) +2 more
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Games and gamification projects in the Australian public sector
Australian Journal of Public Administration, EarlyView.Abstract This article surveys the arrival of gameful government into Australian public sector practice. Gameful government is a shorthand, descriptive term denoting the interpenetration of (video)games, and design elements and thinking from them, into public sector work.
David Threlfall, Catherine Althaus
wiley +1 more source
Lobbying and Political Risk Disclosure: Do Socially Responsible Firms Voluntarily Disclose More?
British Journal of Management, EarlyView.Abstract Drawing on theories of strategic communication, legitimacy, impression management and moral capital, this study investigates whether firms use political risk disclosure to offset negative perceptions associated with corporate lobbying. Using a sample of 10,120 observations from 1362 US firms between 2002 and 2018, we find that firms with ...
Maretno A. Harjoto +4 more
wiley +1 more source
INTERNAL AND EUROPEAN MEASURES OF COMBATING TAX EVASION [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2018 Tax evasion is a subject increasingly approached by the Romanian authorities - through the desire to prevent and combat it, as well as by the Member States of the European Union, which are looking for the most effective methods of preventing and ...
ANDREEA MIHAELA CORÎCÎ
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Fighting VAT Fraud: The Bulgarian Experience [PDF]
This paper draws on the experience of Bulgaria in identifying the types and modus operandi of VAT frauds with a focus on the abuse of tax credit. It analyses the elements of tax design permissive of such abuses and discusses the possible solutions in the
Pashev, Konstantin
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Pengaruh Kecerdasan Spiritual, Kinerja Pelayanan Perpajakan, Kualitas Pelayanan Fiskus, Ketegasan Sanksi Perpajakan, Penyelewengan Pajak, Dan Persepsi Kewajiban Pajak Terhadap Motivasi Wajib Pajak Dalam Memenuhi Kewajiban Perpajakan [PDF]
, 2017 This research was conducted at the Tax Office (KPP) Pratama Pekanbaru Tampan. The purpose of this study to examine the influence of spiritual intelligence, taxation service performance, service quality fiksus, firmness tax penalties, tax fraud and tax ...
Ardian, N. P. (Novriandri) +2 more
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Journal of the Royal Anthropological Institute, EarlyView.This article analyses a new wealth tax (the IGF) in Bolivia against the backdrop of the 2019 ousting of former president Evo Morales. In doing so, it engages calls for ‘a return to politics’ in anthropology by proposing the notion of a ‘fiscal grievance politics’ as animating elite opposition to the tax in lowland Santa Cruz department. I show that the
Charles Dolph
wiley +1 more source
The Political Economy of Wellness: Commercial Determinants of a Burgeoning Industry
The Milbank Quarterly, EarlyView.Policy Points Wellness has grown into a multi‐trillion‐dollar industry encompassing a multitude of products and practices that affect health and well‐being. Applying a lens of commercial determinants of health to wellness is useful to examine its intersection with systems of capital production, corporate interests, and neoliberal norms of personal ...
NANCY KARREMAN +3 more
wiley +1 more source
Tax evasion – a more and more controversial concept [PDF]
Tax evasion can be defined by all lawful and unlawful procedures that help those interested to evade in all or part of their material taxable bonds established by tax laws.
Iudit FODOR, Rodica Viorica COANA
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