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The ‘Satisfactory Explanation’ Obligation for Tax Regulations

<p>In this article, Johnson argues that courts should determine whether agencies have provided the required “satisfactory explanation” for new regulations by examining the full internal administrative record of agency deliberations, including agency testimony and not just the official preamble.&nbsp; He counsels the courts to be humble ...
openaire   +1 more source

Socialization of Tax Obligations for MSMEs in Sudimara Pinang Village

Jurnal Pengabdian Masyarakat Bestari, 2023
Ikhfi Imaniah
exaly  

Investigating of Factors Affecting Tax Payers Compliance: The Moderating Role of Tax Authorities' Moral Obligations

Archives of Business Research, 2021
Vince Ratnawati
exaly  

The Influence of Moral Obligations, Service Quality, Tax Audit and Tax Sanctions on Personal Taxpayer Compliance

Jurnal Sistem Informasi, Manajemen Dan Akuntansi, 2023
Tenriwaru Tenriwaru, Bahar Sinring
exaly  

Influences of Tax Sanctions, Taxpayers Awareness and Social Norms on Motivation to Meet Tax Obligation

Point of View Research Accounting and Auditing, 2020
Mursalim Mursalim, Darwis Lannai
exaly  

A Study on the Tax Obligations and Perceived Tax Compliance of Small and Medium Enterprises (SMES) in Gia Lam, Hanoi

Vietnam Journal of Agricultural Sciences, 2021
Le Thi Thanh Hao   +2 more
exaly  

Tax Lien as a Way to Ensure the Fulfillment of the Constitutional Obligation to Pay Taxes and Fees

Law Review of Kyiv University of Law, 2020
Svitlana Hretsa
exaly  

The Effect of Tax Awarness, Tax Sanctions, Quality of Tax Services, and Level of Education on Taxpayer's Motivation to Fulfill Its Obligations

Jurnal Akuntansi, Perpajakan dan Auditing, 2022
exaly  

Tax Culture and Compliance with Tax Obligations of Peruvian Rural Microentrepreneurs

2023
Edwin Ramirez-Asis   +5 more
openaire   +1 more source

The Influence of Awareness, Moral Obligations, Tax Access, Service Quality and Tax Sanctions on Taxpayer Compliance in Paying Motor Vehicle Tax

Journal of Accounting and Strategic Finance, 2019
Ascaryan Rafinda   +2 more
exaly  
8. economic growth
tax compliance
16. peace & justice
tax evasion
1. no poverty
tax liability
tax
taxation
digitalization
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