Results 121 to 130 of about 37,068 (297)
Taxpayer Confidentiality: Federal, State, and Local Agencies Receiving Taxpayer Information [PDF]
, 1999 A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO assessed the disclosure practices and safeguards employed by the Internal Revenue Service (IRS) and other federal, state, and ...
United States. General Accounting Office.
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Reviewing fast or slow: A theory of summary reversal in the judicial hierarchy
American Journal of Political Science, EarlyView.Abstract Appellate courts with discretionary dockets have multiple ways to review lower courts. We develop a formal model that evaluates the trade‐offs between “full review”—which features full briefing, oral arguments, and signed opinions—versus “quick review,” where a higher court can summarily reverse a lower court. We show that having the option of
Alexander V. Hirsch +2 more
wiley +1 more source
This archived document is maintained by the State Library of Oregon as part of the Oregon Documents Depository Program. It is for informational purposes and may not be suitable for legal purposes.Mode of access: Internet from the Oregon Government ...
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The policy adjacent: How affordable housing generates policy feedback among neighboring residents
American Journal of Political Science, EarlyView.Abstract While scholars have documented feedback effects among a policy's direct winners and losers, less is known about whether such effects can occur among the indirectly affected—“the policy adjacent.” Using 458 geocoded housing developments built between two nearly identical statewide ballot propositions funding affordable housing in California, we
Michael Hankinson +2 more
wiley +1 more source
The Impact of Audit Risk, Materiality and Severity of Ethical Decision Making: An Analysis of the Perceptions of Tax Agents in Australia [PDF]
This paper focuses on the role of the tax agent as a preparer of tax returns and provider of professional tax advice under a system based on self-assessment principles. In particular it recognises the competing pressures under which tax agents attempt to
Malcolm Smith +2 more
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Seeing like a citizen: Experimental evidence on how empowerment affects engagement with the state
American Journal of Political Science, EarlyView.Abstract Building a strong and effective state requires revenue. Yet, in many low‐income countries, citizens do not make formal payments to the state or forego engaging with the state altogether due to vulnerability to opportunistic demands by state agents. We study two randomized interventions in Kinshasa, Democratic Republic of the Congo, designed to
Soeren J. Henn +4 more
wiley +1 more source
Journal of Information Systems and InformaticsEffective management of taxpayer data is crucial for enhancing compliance and optimizing regional revenue. This study addresses the limited use of data-driven taxpayer segmentation in local Samsat institutions by applying K-Means Clustering to support ...
Bimmo Fathin Tammam +4 more
doaj +1 more source
THE EFFECT OF THE MOBILE SAMSAT PROGRAM AND TAXPAYER SATISFACTION ON MOTOR VEHICLE TAXPAYER COMPLIANCE [PDF]
Taxpayer compliance with motor vehicle tax is a crucial factor in optimizing regional tax revenues. One of the government's efforts to improve compliance is through the Mobile Samsat Program, which facilitates motor vehicle tax payments.
Luqman Pratomo, Milzam
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Effects of taxpayer compliance with taxpayer consciousness as intervening variable
Advances in Social Sciences Research Journal, 2019 This study analyzes (1) the effect of tax authorities services on taxpayer awareness; (2) the effect of tax sanctions on taxpayer awareness; (3) the effect of tax audits on taxpayer awareness; (4) the effect of taxpayer awareness on mandatory compliance; (5) the effect of tax authorities services on taxpayer compliance; (6) the effect of sanctions on ...
openaire +2 more sources
Taxpayers' Response to Tax Rate Changes: A Canadian Panel Study [PDF]
Taxpayers may respond to changes in income tax rates in several manners. One way to classify them is to distinguish between behavioural changes (changes in labour supply, changes in the weights of the different types of labour income, changes in saving ...
François Vaillancourt +2 more
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