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Voluntary External Audit and Tax Compliance
THE KOREAN TAX ASSOCIATIONIn this study, we analyze how voluntary external audits of corporations that are not subject to statutory external audits affect tax compliance, and determine whether voluntary external audits are compensated and what kind of effects they have on tax compliance when benefits (tax deductions, tax audit exclusion, etc.) are given.
Ki Yong Hong, Jin Joo Moon
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The Effect of Electronic Taxation System on Voluntary Tax Compliance
2019It is considered that if the taxes, which are the most important financing instrument of public expenditures, are easily paid by taxpayers and tax proceedings are carried out without difficulty, the taxpayers' voluntary tax compliance will increase. For this purpose, the government is working hard to carry out the tax transactions in every stage of the
Demir, Ihsan Cemil, Egmir, Rabia Tugba
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Corporate compliance and voluntary disclosure.
Health care law newsletter, 1995In any event, the decision to institute a corporate compliance program is a relatively simple one. In view of the ambiguity surrounding certain fraud and abuse provisions, and the corporate "death sentence" that may result from program exclusion, a compliance program is always sound corporate policy.
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The New Greek Voluntary Compliance Regime
European TaxationIn this note, the author introduces the new Greek voluntary compliance regime included in the new Tax Procedure Code (Law 5104/2024) and discusses whether it can be used as an effective tax dispute prevention mechanism.
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