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Legalize, tax, and deter: Optimal enforcement policies for corruptible officials
Journal of Development Economics, 2013Corruption of law enforcers remains a significant problem in many countries. We propose a model where deterrence of a harmful activity (such as trade in illicit drugs) is hindered by corruption, but standard anti-corruption policies might be too costly to implement.
Alfredo Burlando, Alberto Motta
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The Interpersonal Side of Tax Compliance: Interactions Between Taxpayers and Tax Officials in Rwanda
In the growing body of research on tax administration in low-income countries (LICs), one key aspect has received little attention – its interpersonal nature. Taxpayers in LICs interact with tax officials more often than those in higher income contexts, and their taxpaying experience is shaped by their interactions with the people who implement tax ...Giulia Mascagni +4 more
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New England State Tax Officials
The Bulletin of the National Tax Association, 1933Frank H. Holley +5 more
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Does the Strength of Incentives Matter for Elected Officials? A Look at Tax Collectors
B E Journal of Economic Analysis and Policy, 2021Sutirtha Bagchi
exaly
A STUDY ON TAX PERCEPTIONS OF PUBLIC OFFICIALS IN TURKEY
2018Verginin hukuki cebir unsuruna dayalı olarak tahsil edilmesi, mükellefler üzerinde baskı hissi oluşturarak, vergi algılarını ve vergiye karşısındaki tutum ve davranışlarını olumsuz etkileyebilir. Bu tutum ve davranışlar üzerinde mükellefin demografik özellikleri ile psikolojik yapısı ile birlikte çevresel faktörler de etkili olur.
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On the official definition of the concept of "value added tax"
VI International Scientific and Practical Conference, 2020N. L. Hres, K. V. Makobok
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OFFICIAL COMMITTEES OF THE NATIONAL TAX ASSOCIATION
The Bulletin of the National Tax Association, 1946openaire +1 more source
CONFERENCE OF NEW ENGLAND STATE TAX OFFICIALS
The Bulletin of the National Tax Association, 1935HENRY F. LONG, HAROLD S. LYON
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