Results 271 to 280 of about 3,110 (302)

Fines, Fees, and Families: Monetary Sanctions As Stigmatized Intergenerational Exchange. [PDF]

Sociol Q
Horowitz VL, Larson RP, Stewart R, Uggen C.   +3 more
europepmc   +1 more source

Sanction-busting through tax havens

WIDER Working Paper, 2023
Financial sanctions, which aim to economically hurt a target by restricting its access to financial assets and markets, require the ability to identify who owns an asset. Although experts have long claimed that offshore financial centres that offer secrecy ('tax havens') undermine sanctions by hiding ownership information, so far data limitations have ...
Kavakl¸, Kerim Can, Marcolongo, Giovanna, Zambiasi, Diego   +2 more
openaire   +3 more sources

Coercion in international tax cooperation: identifying the prerequisites for sanction threats by a great power

Review of International Political Economy, 2016
Published online: 20 Jan 2016Tax cooperation puts offshore centers worse off, as their compensation for forgone profits is a hard political sell, and unlikely to produce the same spillover effects on wages and employment as the attraction of foreign tax ...
Lukas Hakelberg
exaly   +2 more sources

Pengaruh Tax Innovation, Taxpayer Awareness, Tax Knowledge, Tax Sanction, Kualitas Pelayanan Fiskus dan Kepercayaan Pada Pemerintah Terhadap Kepatuhan Wajib Pajak PBB-P2

Journal of Economic Bussines and Accounting (COSTING)
Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh tax innovation, taxpayer awareness, tax knowledge, tax sanction,  kualitas pelayanan fiskus dan kepercayaan pada pemerintah terhadap kepatuhan wajib pajak bumi dan bangunan di Desa Pagak ...
Lintang Kurniawati
exaly   +3 more sources

The conduct of the taxpayer ‐ Can the conduct of the taxpayer affect the level of the penalty or sanction imposed in income tax matters?

Meditari: Accountancy Research, 2002
An offending taxpayer may plead “extenuating circumstances” in order to reduce the penalty or sanction that may be imposed in terms of section 76(1) of the Income Tax Act.
G.K. Goldswain
exaly   +2 more sources

Some of the next articles are maybe not open access.

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Self‐Dealing Sanctions: Pigouvian Taxes?

Bruce R. Hopkins' Nonprofit Counsel, 2020
I am indebted to law professor Ellen Aprill for introduction (for me, anyway) to the notion of the Pigouvian tax, by means of a paper she recently published concerning the character of the private foundation self‐dealing sanctions. (The paper is to be an article in the Pittsburgh Tax Review.) Not well‐schooled in economic theory, I am part of the group
openaire   +1 more source

Intermediate tax sanctions: an overview.

Healthcare financial management : journal of the Healthcare Financial Management Association, 1997
New federal tax law applies intermediate tax sanctions when tax-exempt organizations enter into so-called excess benefit transactions with corporate insiders. The sanctions take the form of a two-tiered penalty excise tax, which is assessed not on the tax-exempt organization itself but on the insider who receives the excess benefit and the ...
openaire   +1 more source

The Effect of Tax Administration, Tax Knowledge and Tax Sanctions on Taxpayer Compliance

Proceedings of the 3rd International Conference on Applied Economics and Social Science, 2021
Annisyah Aprillia, Dwi Sari
openaire   +1 more source

THE EFFECT OF TAX KNOWLEDGE, TAX SANCTIONS, AND TAX AWARENESS ON MSME TAX COMPLIANCE IN SURAKARTA CITY

Iqtishaduna : International Conference Proceeding
This study aims to analyze the effect of knowledge, sanctions, and tax awareness on the level of taxpayer compliance in MSMEs in Surakarta. Primary data in this study were obtained through distributing questionnaires. This study involved 120 respondents as a sample. The analysis technique used is multiple linear regression.
null Taura Aurelia Siera Putri, null Devi Narulitasari   +1 more
openaire   +1 more source

Intermediate sanctions: tax traps for the unsuspecting.

Trustee : the journal for hospital governing boards, 2002
In an effort to keep your CEO from leaving, your board is overly generous--with salary, benefits, and perks. But if that generosity goes far beyond the norm for your region and type of organization, you could be letting your CEO and fellow trustees in for some very stiff penalties.
openaire   +1 more source