Results 71 to 80 of about 661,421 (220)

Encountering ‘Broken’ Public Services: Defiance and Disaffection at the Frontlines of the Democratic State

The Political Quarterly, EarlyView.
Abstract The apparently parlous state of public services in advanced liberal democracies has become a hot topic, nowhere more so than in ‘broken Britain’. Indeed, there is much debate in both politics scholarship and political rhetoric about the nature and causes of this decline, and its potential remedies. All perspectives are at pains to characterise
John Boswell
wiley   +1 more source

Tax Service Quality And Sanctions On Individual Taxpayer Compliance: The Moderating Role Of Tax Awareness

Journal of Applied Taxation and Policy
This study aims to test the effect of the quality of tax authorities' services on individual taxpayer compliance, test tax sanctions on individual taxpayer compliance, test whether taxpayer awareness is able to moderate the relationship between the ...
Ilfa Damayanti, Della Fadhilatunisa, Puspita Hardianti Anwar   +2 more
doaj   +1 more source

Stretching Scarce Authorizing Legislation as Far as Possible: A Legislative History of the 340B Drug Pricing Program

The Milbank Quarterly, EarlyView.
Policy Points The original purpose of the 340B program was to exempt Public Health Service Act funded clinics and state and local public hospitals from the inflationary best‐price component of the recently enacted Medicaid drug rebate program. The secondary purpose was to reduce drug prices for these clinics and hospitals in order to preserve and ...
SAYEH NIKPAY, MIKAYLA REINKE, NICOLE QUINONES   +2 more
wiley   +1 more source

The Effect of Tax Awareness Level and Tax Service Effectiveness on Taxpayer Compliance in Sukabumi Regency

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to examine the effect of Taxpayer Awareness and the Effectiveness of Tax Services on Taxpayer Compliance in Sukabumi Regency. This research employs a quantitative approach using primary data collected through structured questionnaires ...
Tiara Nurul Hikmah, Vita Citra Mulyandini   +1 more
doaj   +1 more source

Obligation, Exemption and Remission: The Multi‐Layered Functioning of the Poll Tax (Cizye) in Ottoman Governance during the Long Eighteenth Century

History, EarlyView.
Abstract This article examines the poll tax (Ottoman Turkish cizye; Arabic jizya) levied on non‐Muslim subjects of the Ottoman Empire, not as a fixed, one‐dimensional tax item within the Ottoman fiscal system but as a multi‐layered administrative instrument organized around obligation, exemption and remission.
ÖZLEM BAŞARIR
wiley   +1 more source

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

Tax audit and compliance of Indonesian individual taxpayers

INFO ARTHA, 2020
This research is conducted to answer the question whether the audit increases the tax compliance or not. The results shows that there is an increase in the amount of gross income reported by the taxpayer after audit although the result is weak.This study adopt the research of Norman Gemmell and Marissa Ratto (2012) by using difference-in-difference to ...
Arif Nugrahanto, Dwi Ardika Cahyono
openaire   +1 more source

Easy come, easy go: non‐compliance, overwithholding and income tax revenue in Germany

Fiscal Studies, EarlyView.
Abstract This paper examines tax non‐compliance among individuals in Germany who were legally required to file a tax return but failed to do so. Using administrative tax data and simulation‐based analysis, we quantify the financial implications of non‐compliance for approximately 1.5 million affected individuals.
Sven Stöwhase
wiley   +1 more source

Analysis of the Factors Affecting Individual Taxpayers Compliance

Accounting Analysis Journal, 2018
This research aimed to analyze the effect of Service Quality, Tax Penalties, Tax Amnesty and Religiosity on taxpayer’s. The population of this study are 90.485 private taxpayers who registered in KPP Pratama Semarang Candisari.
Rizki Rahmawati, Agung Yulianto
doaj   +1 more source

Tax amnesty and taxpayer morality in predicting taxpayer compliance

International Journal of Applied Economics, Finance and Accounting
This study examines how the implementation of tax amnesty affects the morality of taxpayers and how well they follow the rules, as well as how the morality of taxpayers affects those two things. This study is a quantitative study using a survey instrument distributed to tax officers at the West Java Regional Tax Service Office. Questionnaires were sent
Sony Devano, Sri Mulyani, Srihadi Winarningsih, Erlane Ghani   +3 more
openaire   +1 more source