Results 211 to 220 of about 185,447 (241)

DO TAX SANCTIONS AFFECT TAXPAYER COMPLIANCE IN PAYING LAND AND BUILDING TAX?

E-Jurnal Ekonomi dan Bisnis Universitas Udayana
The research explores the relationship between taxpayer compliance with Land and Building Tax and factors such as tax understanding, awareness, and the presence of sanctions. Several previous studies have shown inconsistent results regarding how understanding, awareness, and tax penalties affect taxpayer compliance.
Wahidatul Husnaini, Tiara Annisa
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

Tax Sanctions: Notion, System and Prospects of Development

Journal of Russian Law, 2014
Modern states are searching for new instruments to encourage voluntary compliance by taxpayers. The Russian Federation states on the same way. The improving of national tax sanctions system should base on scientific analyses modern approach and international experience.
openaire   +1 more source

Stamp Taxes: Obligations to Pay; Sanctions for Non-Payment

SSRN Electronic Journal, 2023
Eberechukwu Benjamin-Akaogu, Utonwa Lauretta Onwumelu   +1 more
openaire   +1 more source

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, 2022
Lisa Rahmawati, Anna Atichasari, Rida Ristiyana   +2 more
openaire   +1 more source

Cross-Border Debt Assignment under Sanctions: Tax Aspects

Zakon
The article summarises analysis of the tax consequences of VAT and corporate income tax for e cross-border assignment of a monetary claim under contracts envisaging supply of goods (performance of work, provision of services). The authors point out the area of legal uncertainty when determining the place of property rights supply for VAT purposes, as ...
Mariya V. Semenova, Ekaterina E. Kovaleva   +1 more
openaire   +1 more source

The Influence of Tax Understanding, E-Form Implementation and Tax Sanctions on Tax Payer Compliance

International Journal of Research and Innovation in Social Science
Micro, 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.
openaire   +1 more source

Offences and Sanctions Under the Nigerian Tax Laws

2019
At the end of this chapter, readers are expected to i. know different punishments attached to different categories of tax offences in Nigeria.
openaire   +1 more source

Sanctions and taxes January 29 2019

2019
Taylor, Leon, Dulat Altynkhanov
openaire   +1 more source

The harsh effects of sanctions on Iranian health

Lancet, The, 2019
Payman Salamati, Claudia Chaufan
exaly   +2 more sources