Results 281 to 290 of about 1,789,123 (346)

Field Heteronomy and Contingent Expertise: The Case of International Tax Justice

International Political Sociology, 2021
The international tax system is targeted by a diverse range of networked civil society actors, from critical professionals mobilizing their expertise to anti-austerity protestors targeting the consequences of tax dodging.
Michael Vaughan
semanticscholar   +1 more source

Does procedural justice in a tax audit situation affect taxpayers’ acceptance of tax audit assessments?

Social Science Research Network, 2023
This study examines the effects of procedural justice and authority power on corporate taxpayers’ decisions to accept tax audit assessments via an experiment related to a hypothetical tax audit.
Soo-A Shim, Haerin Shim, Taesup Shim
semanticscholar   +1 more source

Comparative Analysis of Public Perceptions of Tax Justice and Public Responses to Changes in the Tax System

Advances in Taxation Research
Purpose: This study examines public perceptions of tax justice and responses to systemic tax reforms, particularly in the context of digitalization and reform-driven economies like Indonesia.
Tri Eka Saputra, Rahmat Eko Prabowo
semanticscholar   +1 more source

Qualitative Analysis of Taxpayers’ Lived Experience of Tax Justice in Iran: An Approach Based on In-Depth Interviews

Business, Marketing, and Finance Open
The purpose of this study is to explore the lived experiences of taxpayers regarding justice within the Iranian tax system. Given the importance of tax justice in enhancing voluntary compliance and reducing tax avoidance behaviors, gaining a deeper ...
Mohammad Javad Akbari, Faegh Ahmadi, Seyyed Nima Valinia   +2 more
semanticscholar   +1 more source

Harmonization of Tax Criminal Law Enforcement with the New Criminal Code (KUHP): A Restorative Justice Perspective

Sinergi International Journal of Law
This study examines the harmonization of tax criminal law enforcement with the application of restorative justice within the framework of Indonesia's new Criminal Code (KUHP). This reform introduces a new paradigm in criminal law enforcement, focusing on
Heriantonius Silalahi
semanticscholar   +1 more source

Cosmopolitan Rights, Global Tax Justice, and the Morality of Cooperation

Florida Tax Review, 2020
This Article addresses two related first-order questions about morality that enable us to discern solutions that address second-order questions in the specific policy context of regulation of tax competition and BEPS: (1) what kind of justice conception ...
C. Garbarino
semanticscholar   +1 more source

Two Accounts of International Tax Justice

Canadian Journal of Law & Jurisprudence, 2020
The contemporary international tax regime has been increasingly criticized over the years from varied perspectives, particularly as to the unfairness it produces for developing countries.
Ivan Ozai
semanticscholar   +1 more source

Justice, Wealth, Taxes

Journal of Religious Ethics, 2015
AbstractA story of rabbinic poverty relief serves as the fulcrum of this presentation of a rabbinic perspective on wealth and taxes. The rabbinic move, from biblical to Mishnaic law, places the obligation of poverty relief on the city and suggests that the institutions of the polis are the only way to achieve justice on this scale.
openaire   +1 more source

TAXES AND JUSTICE

European Journal of Sociology, 2003
A RATHER dim recollection of Thomas Nagel's books over the decades leaves the impression of an extraordinarily perceptive and deep thought, straightforwardly revealing the essentials of the topic, yet remaining at a high level of abstraction and generality.
openaire   +1 more source

Tax Justice - Justice of Taxation

SSRN Electronic Journal, 2018
The paper searches literature for the treatment of "Tax Justice" or "justice of taxation" and finds that there is not much work done so far. In turn, it develops some criteria and norms based on Catholic Social Teaching and argues, that it makes pragmatically more sense to remove injustice in present taxation than developing an ideal of "tax justice ...
openaire   +1 more source