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Tax Law Enforcement and Its Impact on Restorative Justice and Islamic Law in Tax Crime Cases
This study aims to analyze the dynamics of tax law enforcement in Indonesia, which faces significant challenges in balancing legal certainty with the recovery of state financial losses. Specifically, this research explores the implementation of Article 44B of the Law on General Provisions and Tax Procedures as a crucial instrument reflecting a ...Mubarok, Muhammad Husni +3 more
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The effect of a fiscal squeeze on tax enforcement: Evidence from a natural experiment in China
Journal of Public Economics, 2017Shawn Xiaoguang Chen
exaly
Decentralization, incentives, and local tax enforcement
Journal of Urban Economics, 2020Yongzheng Liu
exaly
The effect of tax enforcement on tax morale
European Journal of Political Economy, 2013Antonio Filippin +2 more
exaly
Criminal Tax Law in the U.S. – A Model for Improving German Criminal Tax Law Enforcement? [PDF]
DICE, 2006 openaire +1 more source
The Tax Compliance Game: Toward an Interactive Theory of Law Enforcement
Journal of Law, Economics, and Organization, 1986Louis L Wilde
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Intergovernmental revenue relations, tax enforcement and tax shifting: evidence from China
International Tax and Public Finance, 2019Chengrui Xiao
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Earnings and balance-sheet properties and the interplay of tax incentives and tax enforcement
International Journal of Economics and Accounting, 2021exaly
Conflict of Laws: Enforcement of Tax Claim Arising under Foreign Law
California Law Review, 1946openaire +1 more source