Results 21 to 30 of about 122,115 (312)
Performance of tax investigations and tax sanctions for income concealment in Poland
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2022 This paper gives an insight into the application of one of the institutions of law adopted nearly twenty years ago by the government to counteract income tax evasion in Poland. The contents of the paper focusses on two main issues. First it enquires into the institution in question – in particular into its design, giving consideration both to ...
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Fine in the tax law: between a method of providing and sanction
Теорія і практика правознавства, 2016 Doctrinal idea of the tax and legal nature of fines can be reduced to three areas, according to the fine which means: as a means of support; as a sanction; as such, has a dual legal nature (consisting properties sanctions and way of security).
П. М. Дуравкин
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Survey Evidence on Conditional Norm Enforcement [PDF]
, 2009 We discuss survey evidence on individuals' willingness to sanction norm violations - such as evading taxes, drunk driving, fare dodging, or skiving o work - by expressing disapproval or social exclusion.
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Mabsya, 2019 Dealing with taxation in Cilacap Regency, an MoU was conducted between Cilacap Regional Police and the Regional Revenue Service Unit or Samsat Cilacap. The signing was to help the government raise awareness of paying taxes for motor vehicle owners.
Yoiz Shofwa Shafrani
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Jurnal Akuntansi, 2021 This study examines the effect of understanding tax regulations, service quality, taxation, tax obligations, and application of e-filling on individual taxpayer compliance at KPP Pratama Kosambi.
Muhamad Sirojudin +3 more
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Journal of Leadership, Accountability and Ethics, 2019 Are sanctions the most efficient means for convincing a nation to stop threatening security? We incorporate sanctions in a Robert Kohn trade model, likening security threats to global pollutants. Results suggest that Pigouvian taxes may contain the threats more efficiently than sanctions can.
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Journal of Digitainability, Realism & Mastery (DREAM), 2023 This research aims to examine the influence of tax socialization, tax understanding, and tax sanctions on the compliance of Small Micro Business (SMB) taxoayers in the city of Dili, Timor-Leste. The population in this study consists of individual taxpayers registered with the Public Business Registration and Verification Office in Dili, Timor – Leste ...
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Legal Responsibilities of Taxpayers Intentionally Not Reporting SPT Correctly
Yurisdiksi: Jurnal Wacana Hukum dan SainsThe source of revenue in Indonesia was divided into two: domestic revenue and foreign revenue. In this regard, tax was one of the sources of domestic revenue. The tax was also one of the largest revenue sources for Indonesia.
Rogantino Sampetua Pasaribu
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Accounting Analysis Journal, 2019 ABSTRAK Tujuan dari penelitian ini adalah untuk menguji dan menganalisis faktor-faktor yang mempengaruhi ketidakpatuhan wajib pajak badan dalam pelaksanaan Tax Amnesty.
UMI WAKHIDAH, Prabowo Yudho Jayanto
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Liquidity crisis, criminal sanctions and non-payment of VAT according to the Court of Justice of the European Union [PDF]
Crónica Tributaria, 2020 The continuing cash-flow crise of taxpayers, and in particular of businesses, recently exacerbated by the effects of Covid-19, raises the question whether it is acceptable in law today that the fulfilment of a debt, even if that debt is of a fiscal ...
Antonio Del Sole
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