Results 21 to 30 of about 660,760 (259)
PERLINDUNGAN HUKUM BAGI WAJIB PAJAK DALAM PENYELESAIAN SENGKETA PAJAK
Jurnal Wawasan Yuridika, 2014 In the legal protection to tax payers in tax dispute, there is a legal effort which has been accommodated and provided by Act of Tax, both outside and through tax judicature.
Etty Rochaeti
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Refund of Consumption Tax to Low-Income People: Impact Assessment Using Difference-in-Differences
Economies, 2023 One way to reduce inequality and poverty is to promote tax justice. In 2021, the government of the state of Rio Grande do Sul, Brazil, implemented a program (the Devolve-ICMS Program) that refunds consumption tax to low-income citizens (cashback).
Jorge Luis Tonetto +2 more
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Financing child rights in Malawi
BMC Public Health, 2023 Background Nearly all countries have ratified the United Nations Convention on the Rights of the Child and, therefore, support children having access to their rights. However, only a small minority of children worldwide have access to their environmental,
Rachel Etter-Phoya +9 more
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Journal of Economics, Business & Accountancy Ventura, 2018 The purpose of this study was to determine the effect of understanding on tax accounting, tax justice toward tax compliance on SMEs tax. The research method applied in this study is quantitative deductive method. The population taken were SMEs registered
Christina Tri Setyorini, Dewi Susilowati
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Keadilan dan Diskriminasi Pajak Terhadap Penggelapan Pajak: Persepsi Wajib Pajak Orang Pribadi
AFRE (Accounting and Financial Review), 2019 This study aims to analyze the effect of tax justice and tax discrimination on the perception of individual taxpayers (WPOP) regarding tax evasion.
Enggar Pratiwi, Ronny Prabowo
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Does tax amnesty influence intention to comply?: If students are taxpayers already
Business, Management and Education, 2020 Purpose – The implementation of the tax amnesty program in Indonesia is expected to increase the intention to comply. However, the effectiveness of the program is likely to depend on the intention of taxpayer compliance.
Theresia Woro Damayanti +2 more
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Equitable Tax Effort for the Provinces of Iran: Fuzzy Logic Approach [PDF]
فصلنامه پژوهشهای اقتصادی ایران, 2015 Tax capacities and the lack of justice in taxing Iranian provinces are among the authorities’ concerns. Therefore, identifying the tax capacity of provinces is an inevitable necessity.
Majid Sameti +2 more
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THE DETERMINANTS PERCEPTION OF TAX EVASION ETHICS [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2018 This study aimed to examine the determinants perception of tax evasion ethics, and combined three models based on the research of McGee et al (2012), Lau et al (2013), Lemvora et al (2013). Data collection used survey method on 148 auditors who worked at
Ningsih D.N.C., Sudarma M., Baridwan Z.
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Ways of Mobilizing Funds from the Population by Municipalities: Foreign and Russian Experience
Financial Law Review, 2021 It is generally recognized that local self-government is the most effective way to meet the basic socio-economic needs of the population.
Dmitriy Kopin +2 more
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BEPS, tax sovereignty and global justice [PDF]
Critical Review of International Social and Political Philosophy, 2016 The base erosion and profit shifting (BEPS) initiative of the Organisation for Economic Co-operation and Development (OECD) and G20 countries marks an important development in the reform of the international taxation regime. In this paper I argue that the initiative nevertheless fails to provide a coherent account of what global justice requires in the
openaire +2 more sources