Works matching DE "TAX amnesty"

Results: 139

The Influence of Personal Taxpayer Attitudes Related to the Implementation of Administrative Sanctions, Account Representative Services and Ability to Pay Tax Amnesty Ransom to the Compliance of Individual Taxpayers in Palembang City, Indonesia.

Published in:

Journal of Accounting, Finance & Auditing Studies, 2019, v. 5, n. 2, p. 38, doi. 10.32602/jafas.2019.19

By:

Intrada, Belgie;
Wahyudi, Tertiarto;
Azwardi

Publication type:

Article

DOS CUESTIONES RECIENTES EN TORNO A LA REGULARIZACIÓN TRIBUTARIA: LA DECLARACIÓN TRIBUTARIA ESPECIAL DE MARZO DE 2012 Y LA REFORMA DEL ARTÍCULO 305 DEL CÓDIGO PENAL MEDIANTE LA LEY ORGÁNICA 7/2012.

Published in:

Revista de Derecho Penal y Criminologia, 2013, n. 1, p. 53

By:

Gómez Lanz, Francisco Javier

Publication type:

Article

LA DESLEGITIMACIÓN DE LA PREVENCIÓN DEL BLANQUEO DE CAPITALES EN ESPAÑA. ANÁLISIS CRÍTICO DE ALGUNOS ASPECTOS DE LA LEY 10/2010, DE 28 DE ABRIL, DE PREVENCIÓN DEL BLANQUEO DE CAPITALES Y DE LA FINANCIACIÓN DEL TERRORISMO

Published in:

Revista de Derecho Penal y Criminologia, 2013, v. 10, p. 187

By:

REBOLLO, R.

Publication type:

Article

Tax efforts and tax evasion–economic development Nexus. Does institutional quality matter?

Published in:

Cogent Economics & Finance, 2023, v. 11, n. 2, p. 1, doi. 10.1080/23322039.2023.2243174

By:

Amoh, John Kwaku;
Ofori-Boateng, Kenneth;
Nsor-Ambala, Randolph;
Bugri Anarfo, Ebenezer

Publication type:

Article

Combating tax aggressiveness: Evidence from Indonesia's tax amnesty program.

Published in:

Cogent Economics & Finance, 2023, v. 11, n. 2, p. 1, doi. 10.1080/23322039.2023.2229177

By:

Khan, Muhammad Arsalan;
Nuryanah, Siti

Publication type:

Article

Older and wiser? The impact of CEO age on firm's tax amnesty participation.

Published in:

Cogent Business & Management, 2024, v. 11, n. 1, p. 1, doi. 10.1080/23311975.2023.2296142

By:

Soepriyanto, Gatot;
Zudana, Arfian Erma;
Meiryani, Meiryani

Publication type:

Article

Do more masculine-faced CEOs reflect more tax avoidance? Evidence from Indonesia.

Published in:

Cogent Business & Management, 2023, v. 10, n. 1, p. 1, doi. 10.1080/23311975.2023.2171644

By:

Harymawan, Iman;
Anridho, Nadia;
Minanurohman, Adib;
Ningsih, Sri;
Kamarudin, Khairul Anuar;
Raharjo, Yulianti

Publication type:

Article

Tax amnesty and taxpayers' noncompliant behaviour: evidence from Indonesia.

Published in:

Cogent Business & Management, 2022, v. 9, n. 1, p. 1, doi. 10.1080/23311975.2022.2111844

By:

Nuryanah, Siti;
Gunawan, Gunawan

Publication type:

Article

Tax amnesty from the perspective of tax official.

Published in:

Cogent Business & Management, 2019, v. 6, n. 1, p. 1, doi. 10.1080/23311975.2019.1659909

By:

Sayidah, Nur;
Assagaf, Aminullah;
Ntim, Collins G.

Publication type:

Article

Gelir Vergisi Mükelleflerinin Vergi Afları Karşısında Tutum ve Davranışlarını Belirlemeye Yönelik Bir Saha Araştırması: Tekirdağ İli Örneği.

Published in:

Balkan Journal of Social Sciences / Balkan Sosyal Bilimler Dergisi, 2020, v. 9, n. 17, p. 5

By:

Özkan, Ersan;
Karadeniz, Fikret

Publication type:

Article

DOES TAX AMNESTY INFLUENCE INTENTION TO COMPLY?: IF STUDENTS ARE TAXPAYERS ALREADY.

Published in:

Business, Management & Education / Verslas, Vadyba ir Studijos, 2020, v. 18, n. 1, p. 1, doi. 10.3846/bme.2020.10292

By:

DAMAYANTI, Theresia Woro;
NASTITI, Pambayun Kinasih Yekti;
SUPRAMONO, Supramono

Publication type:

Article

Who Wins When Uncle Sam Loses? Social Insurance and the Forgiveness of Tax Debts.

Published in:

U.C. Davis Law Review, 2012, v. 46, n. 2, p. 421

By:

Oei, Shu-Yi

Publication type:

Article

Is the forgiveness of a tax amnesty divine? Evidence from Argentina.

Published in:

International Tax & Public Finance, 2024, v. 31, n. 5, p. 1229, doi. 10.1007/s10797-023-09799-5

By:

Lauletta, Maximiliano;
Montano Campos, Felipe

Publication type:

Article

A reexamination of state fiscal health and amnesty enactment.

Published in:

International Tax & Public Finance, 2014, v. 21, n. 5, p. 874, doi. 10.1007/s10797-013-9278-8

By:

Luitel, Hari;
Tosun, Mehmet

Publication type:

Article

An examination of firms' responses to tax forgiveness.

Published in:

Review of Accounting Studies, 2017, v. 22, n. 2, p. 577, doi. 10.1007/s11142-017-9390-6

By:

Shevlin, Terry;
Thornock, Jacob;
Williams, Braden

Publication type:

Article

AN EMPIRICAL ANALYSIS OF THE IMPACT OF TAX AMNESTIES ON TAX INCOMES BETWEEN 1980-2014 IN TURKEY.

Published in:

International Journal of Eurasia Social Sciences / Uluslararasi Avrasya Sosyal Bilimler Dergisi, 2018, v. 9, n. 32, p. 1036

By:

BOZDOĞAN, Doğan;
ŞİMŞEK, Türker

Publication type:

Article

THE PENALTY OF TAX AMNESTY IN INDONESIA (FROM THE PERSPECTIVE OF TAX EXPIRY).

Published in:

Journal of Public Administration, Finance & Law, 2020, n. 18, p. 250

By:

HALIM, Arifin;
SUDARSONO;
SETIA NEGARA, Tunggul Anshari;
HADI, Heru R.

Publication type:

Article

TAX AMNESTY FOR SOCIAL CONTRIBUTION IN ROMANIAN LEGAL FRAMEWORK.

Published in:

Journal of Public Administration, Finance & Law, 2017, n. 11, p. 190

By:

TOFAN, Mihaela

Publication type:

Article

Tax Amnesties in Tax Reform Policy: A Case Study from Pakistan and Lessons for Developing Economies.

Published in:

Asian Journal of Law & Economics, 2021, v. 12, n. 1, p. 37, doi. 10.1515/ajle-2020-0059

By:

Shahryar, Bahawal

Publication type:

Article

Pakistan: Economy under Elites – Tax Amnesty Schemes, 2018.

Published in:

Asian Journal of Law & Economics, 2019, v. 10, n. 2, p. N.PAG, doi. 10.1515/ajle-2019-0016

By:

Ahmed, Muhammad Ashfaq

Publication type:

Article

VERGİ AFLARI VE VERGİLEMEDE ADALET ALGISININ VERGİ UYUMUNA ETKİSİ: BURSA İLİ ÖRNEĞİ.

Published in:

International Journal of Social Inquiry, 2019, v. 12, n. 2, p. 409, doi. 10.37093/ijsi.658995

By:

AKBELEN, Zuhal;
AYDIN, Zehra Berna

Publication type:

Article

AMNISTIA FISCALĂ ȘI DOSARELE PENALE AVÂND CA OBIECT INFRACȚIUNI DE EVAZIUNE FISCALĂ. APLICABILITATE ȘI EFECTE. DECIZIA NR. 203/A/2022 A CURȚI I DE APEL CLUJ.

Published in:

Studia Universitatis Babes-Bolyai, Iurisprudentia, 2022, n. 1, p. 210, doi. 10.24193/SUBBiur.67(2022).1.4

By:

BUGNAR-COLDEA, Oana

Publication type:

Article

An Overview of California's 2004 Tax Amnesty Legislation.

Published in:

Tax Executive, 2004, v. 56, n. 6, p. 468

By:

Coffill, Eric J.;
Roberts, Carley A.

Publication type:

Article

Tax Breaks for the Elderly.

Published in:

Regulation, 2016, v. 39, n. 1, p. 73

By:

Brannon, Ike

Publication type:

Article

40 years of tax evasion games: a meta-analysis.

Published in:

2021

By:

Alm, James;
Malézieux, Antoine

Publication type:

Literature Review

¿PUEDE EL ÓRGANO JUDICIAL DECLARAR LA NULIDAD DE LIQUIDACIONES FIRMES Y CONSENTIDAS CUANDO SE HA INSTADO UNA SOLICITUD DE DEVOLUCIÓN DE INGRESOS INDEBIDOS POR CONTRAVENIR EL DERECHO EUROPEO O ES NECESARIO ACORDAR LA RETROACCIÓN PARA QUE SE TRAMITE PREVIAMENTE UN PROCEDIMIENTO REVISOR DE NULIDAD O DE REVOCACIÓN?: STS DE 13 DE ABRIL DE 2023, REC. NÚM. 3774/2021

Published in:

Revista Técnica Tributaria, 2023, n. 142, p. 199, doi. 10.48297/rtt.v3i142.2394

By:

Sesma Sánchez, Begoña

Publication type:

Article

Corporate Tax Avoidance and Investment Efficiency: Evidence from the Enforcement of Tax Amnesty in Indonesia.

Published in:

Economies, 2022, v. 10, n. 10, p. 251, doi. 10.3390/economies10100251

By:

Ngelo, Agnes Aurora;
Permatasari, Yani;
Harymawan, Iman;
Anridho, Nadia;
Kamarudin, Khairul Anuar

Publication type:

Article

Vergi Aflarına Yönelik Mükellef Görüşleri ve Sosyo-Ekonomik Faktörlere İlişkin Bir Analiz.

Published in:

Optimum: Journal of Economics & Management Sciences / Ekonomi ve Yönetim Bilimleri Dergisi, 2020, v. 7, n. 1, p. 215

By:

AYDIN, Z. Berna;
AKBELEN, Zuhal

Publication type:

Article

Tax Amnesties and the Self-Selection of Risk-Averse Taxpayers.

Published in:

European Journal of Law & Economics, 2004, v. 18, n. 3, p. 319, doi. 10.1007/s10657-004-4276-z

By:

Marchese, Carla;
Privileggi, Fabio

Publication type:

Article

Tax Amnesty as Price-Discriminating Behavior by a Monopolistic Government.

Published in:

European Journal of Law & Economics, 2000, v. 9, n. 1, p. 21, doi. 10.1023/A:1018755600219

By:

Marchese, Carla;
Cassone, Alberto

Publication type:

Article

Increasing Tax Compliance Behaviour Through Accommodative Approaches and Tax Rewards.

Published in:

International Journal of Economics & Management, 2023, v. 17, n. 2, p. 211, doi. 10.47836/ijeam.17.2.05

By:

HASSAN, NORUL SYUHADA ABU;
PALIL, MOHD RIZAL;
RAMLI, ROSIATI;
MAELAH, RUHANITA

Publication type:

Article

ANALYSIS OF THE EFFECT OF TAX SANCTIONS, TAX KNOWLEDGE ON POST TAX AMNESTY TAXPAYER COMPLIANCE AT PRATAMA TAX SERVICE OFFICE MEDAN POLONIA.

Published in:

Economics: Time Realities, 2023, v. 69, n. 5, p. 33, doi. 10.15276/ETR.05.2023.3

By:

Sally, Ina;
Tarigan, Aremi Evanta;
Hutagalung, Galumbang;
Purba, Melfrianti Romauli

Publication type:

Article

Tax Amnesties In A Dynamic Model of Tax Evasion.

Published in:

Journal of Public Economic Theory, 1999, v. 1, n. 4, p. 439, doi. 10.1111/1097-3923.00020

By:

Macho-Stadler, Inés;
Olivella, Pau;
Pérez-Castrillo, David

Publication type:

Article

Offshore Assets of Pakistani Citizens.

Published in:

2024

By:

Hasan, Masuma

Publication type:

Conference Paper/Materials

Zurückweisung von Anträgen auf Aussetzung der Einhebung.

Published in:

Zeitschrift für Abgaben-, Finanz- und Steuerrecht, 2023, n. 1, p. 2, doi. 10.33196/afs202301000201

By:

Ritz, Christoph

Publication type:

Article

Reforming the Malaysian Tax System: The Effects of Special Voluntary Disclosure Programme (SVDP), Role of Inland Revenue Board Malaysia (IRBM), and Demographics of Taxpayers on Malaysian Tax Awareness.

Published in:

Asian Journal of Accounting & Governance, 2022, v. 18, p. 57, doi. 10.17576/AJAG-2022-18-04

By:

HAMID, NADIAH ABD;
SANUSI, SOLIHA;
ADZLAN, MIRA ATILIA NOOR;
ROSLAN, NUR MUNIRAH;
AYOB, AMIRUL AZRI

Publication type:

Article

Tax amnesty and secondary tax evasion.

Published in:

Acta Oeconomica, 2020, v. 70, n. 1, p. 123, doi. 10.1556/032.2020.00007

By:

YU-KUN WANG;
LI ZHANG;
WE-ME HO

Publication type:

Article

New Jersey’s 2019 State Budget.

Published in:

CPA Journal, 2018, v. 88, n. 9, p. 69

By:

Rosenthal, Corey L.;
Golematis, Harry

Publication type:

Article

State and Local Tax Roundup of Current Developments.

Published in:

CPA Journal, 2016, v. 86, n. 12, p. 58

By:

Rosenthal, Corey L.;
Annie Yang

Publication type:

Article

State Programs for Delinquent Taxpayers.

Published in:

CPA Journal, 2015, v. 85, n. 10, p. 56

By:

Seiden, David

Publication type:

Article

The Influence of Guilt Cognitions on Taxpayers’ Voluntary Disclosures.

Published in:

Journal of Business Ethics, 2018, v. 148, n. 3, p. 689, doi. 10.1007/s10551-016-3031-z

By:

Dunn, Paul;
Farrar, Jonathan;
Hausserman, Cass

Publication type:

Article

Irrtum über die zutreffende Höhe des Steuersatzes – Nationale Praxis, einen Erstattungsanspruch aufgrund einer Änderung der Bemessungsgrundlage zu verweigern, da keine Rechnungen ausgestellt wurden, die zuvor berichtigt werden müssten – Entbehrlichkeit einer Rechnungsberichtigung bei fehlenden Rechnungen an Endverbraucher

Published in:: Umsatzsteuer-Rundschau, 2023, v. 72, n. 24, p. 949, doi. 10.9785/ur-2023-722406
Publication type:: Article

Tax Amnesty Establishment, Abnormal Return and Trading Volume Activity in Indonesia Stock Exchange.

Published in:

Journal of Applied Economic Sciences, 2018, v. 13, n. 4, p. 1101

By:

NADIRSYAH;
SAPUTRA, Mulia;
DJALIL, Muslim A.;
DAMAYANTI, Riska

Publication type:

Article

A Muslim of Chinese Descent in Soekarno's Cabinet: The Multifaceted Life of H. Mohammad Hasan.

Published in:

SOJOURN: Journal of Social Issues in Southeast Asia, 2024, v. 39, n. 2, p. 353, doi. 10.1355/sj39-2o

By:

Habir, Manggi

Publication type:

Article

IRS-Revived Scrutiny of Foreign Accounts: Amnesty Offered But Uncertainty and Perils Remain.

Published in:

Florida Bar Journal, 2003, v. 77, n. 7, p. 57

By:

Harris, Steven M.

Publication type:

Article

2013 CONNECTICUT TAX LAW DEVELOPMENTS.

Published in:

Connecticut Bar Journal, 2014, v. 88, n. 2, p. 111

By:

HOENIGER, FELICIA S.

Publication type:

Article

Tax Evasion and Tax Avoidance.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2025, v. 73, n. 1, p. 263, doi. 10.1016/j.jpubeco.2021.104587

By:

A. M.

Publication type:

Article

MÜKELLEFLERİN VERGİ ALGILAMA ŞEKİLLERİ: UYUMLU MU İSYANCI MI?

Published in:

Sakarya Journal of Economics / Sakarya Iktisat Dergisi, 2023, v. 12, n. 3, p. 305

By:

ULUSAY, Nurten

Publication type:

Article

TÜRKİYE'DE VERGİ AFLARININ ÇIKARILMASININ ALTINDA YATAN GEREKÇELERİN TESPİTİ: PROBİT MODEL İLE ANALİZ.

Published in:

Sakarya Journal of Economics / Sakarya Iktisat Dergisi, 2019, v. 8, n. 2, p. 177

By:

EKİNCİ, Filiz;
ACAR, Yasin;
EKERYILMAZ, Şebnem

Publication type:

Article

VERGİ AFLARI SONRASINDA VERGİ UYUM SÜRECİ.

Published in:

Sakarya Journal of Economics / Sakarya Iktisat Dergisi, 2013, v. 2, n. 6, p. 1

By:

TEKİN, Ahmet;
TUNCER, Güner;
SAĞDIÇ, Ersin Nail

Publication type:

Article