Results 281 to 290 of about 3,110 (302)
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Sanction Evasion Through Tax Havens
SSRN Electronic Journal, 2023Kerim Can Kavakli +2 more
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Bypassing Sanctions: Hide ‘n Seek in Tax Havens?
Are sanctions bypassed by hiding money offshore? Using bilateral data on bank deposits, we compare how offshore deposits from sanctioned versus non-sanctioned countries develop after the U.S. and the EU impose financial sanctions. Sanctions targeting individuals increase offshore deposits, as (potential) targets attempt to hide their funds.Langenmayr, Dominika +2 more
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Principles of the Application of Tax Sanctions
Juridical Science and Practice, 2018openaire +1 more source
Stamp Taxes: Obligations to Pay; Sanctions for Non-Payment
SSRN Electronic Journal, 2023Eberechukwu Benjamin-Akaogu +1 more
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The Influence of Tax Understanding, E-Form Implementation and Tax Sanctions on Tax Payer Compliance
International Journal of Research and Innovation in Social ScienceMicro, Small and Medium Enterprises (MSMEs) have an important role in improving the Indonesian economy. As taxpayers, MSMEs can make a significant contribution to economic growth and development, and help reduce social inequality. The number of MSME taxpayers in Indonesia is very high compared to other corporate taxpayers.
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A collateral tax sanction: When does it mimic a welfare-improving tag?
International Tax and Public Finance, 2018Yulia Kuchumova
exaly
Increasing Tax Payer Compliance (PBB) with Tax Sanctions as Moderating Variable
Proceedings of the 1st International Conference on Social, Science, and Technology, ICSST 2021, 25 November 2021, Tangerang, Indonesia, 2022Lisa Rahmawati +2 more
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