Results 281 to 290 of about 6,700 (308)
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Self‐Dealing Sanctions: Pigouvian Taxes?
Bruce R. Hopkins' Nonprofit Counsel, 2020I 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
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Intermediate tax sanctions: an overview.
Healthcare financial management : journal of the Healthcare Financial Management Association, 1997New 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 ...
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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, 2021Annisyah Aprillia, Dwi Sari
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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 +1 more
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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 +1 more
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Intermediate sanctions: tax traps for the unsuspecting.
Trustee : the journal for hospital governing boards, 2002In 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.
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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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