Works matching DE "TAX amnesty"

Results: 139

Veräußerung eines Dividendenanspruchs zwischen beschränkt Steuerpflichtigen.

Published in:

FinanzRundschau, 2023, v. 105, n. 8, p. 369, doi. 10.9785/fr-2023-1050809

By:

Kleinert, Jens

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

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

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

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 as Asset-Laundering Devices.

Published in:

Journal of Law, Economics & Organization, 1996, v. 12, n. 2, p. 408, doi. 10.1093/oxfordjournals.jleo.a023369

By:

Das-Gupta, Arindam;
Mookherjee, Dilip

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

Türkiye'de Vergi Aflarının Vergi Gelirleri Üzerindeki Etkisinin Olay Analiziyle Ölçülmesi.

Published in:

Gaziantep University Journal of Social Sciences, 2020, v. 19, n. 1, p. 256

By:

GÜLER, Hünkar

Publication type:

Article

Offshore Assets of Pakistani Citizens.

Published in:

2024

By:

Hasan, Masuma

Publication type:

Conference Paper/Materials

Are Tax Amnesties Good for Us All? Understanding Influence of Tax Amnesties on Benefiters and Non-Benefiters.

Published in:

CESifo Economic Studies, 2020, v. 66, n. 3, p. 285, doi. 10.1093/cesifo/ifz020

By:

Yücedoğru, Recep;
Sarisoy, İdris

Publication type:

Article

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

Published in:

2021

By:

Alm, James;
Malézieux, Antoine

Publication type:

Literature Review

Tax Amnesties, Justice Perceptions, and Filing Behavior: A Simulation Study.

Published in:

Law & Policy, 2010, v. 32, n. 2, p. 214, doi. 10.1111/j.1467-9930.2009.00316.x

By:

RECHBERGER, SILVIA;
HARTNER, MARTINA;
KIRCHLER, ERICH;
HÄMMERLE, FRANZISKA KATHARINA

Publication type:

Article

Analysis of Presentation and Disclosure of Tax Amnesty Assets and Liability in the Financial Statements of Listed Public Company in Indonesia.

Published in:

KnE Social Sciences, 2020, p. 180, doi. 10.18502/kss.v4i7.6852

By:

Martani, Dwi;
Maharani, Ayu

Publication type:

Article

Analysis of Tax Amnesty Implementation in the Financial Statements of Publicly Listed Companies in Indonesia.

Published in:

KnE Social Sciences, 2020, p. 162, doi. 10.18502/kss.v4i7.6851

By:

Siahaan, Tika Delima;
Martani, Dwi

Publication type:

Article

Differences in Period I, Period II and Period III Tax Amnesty in Malang City.

Published in:

KnE Social Sciences, 2019, v. 2019, p. 131, doi. 10.18502/kss.v3i26.5366

By:

Nuris, Dudung Ma’ruf;
Prihastuti, Bintari Widya

Publication type:

Article

Tax Amnesty Policy Discourse in Perspective of Politic of Taxation.

Published in:

KnE Social Sciences, 2018, v. 2018, p. 250, doi. 10.18502/kss.v3i10.2915

By:

Rosdiana, Haula;
Putranti, Titi M.

Publication type:

Article

Legal Certainty and Ease of Administration to Increase Tax Compliance: Discourse on Indonesia's Tax Amnesty Program in Regional Office Area, Directorate General of Taxes East Java 1, Period 2016.

Published in:

KnE Social Sciences, 2018, v. 2018, p. 694, doi. 10.18502/kss.v3i11.2799

By:

Hartadinata, Okta S.

Publication type:

Article

Winners and Losers in "Cosentino" Cases: A Footnote to Professor Jensen's Article.

Published in:

Journal of Taxation of Investments, 2017, v. 34, n. 4, p. 79

By:

Wild, Richard P.

Publication type:

Article

CONSIDERATIONS ON DETERMINING THE SUBJECTS OF VOLUNTARY (SPECIAL) TAX DECLARATION INSTITUTION.

Published in:

Law of Ukraine / Pravo Ukraini, 2021, n. 10, p. 192, doi. 10.33498/louu-2021-10-192

By:

Bondarenko, Iryna

Publication type:

Article

Pennsylvania--amnesty and legislative update.

Published in:

CPA Journal, 1996, v. 67, n. 7, p. 70

By:

Krevitsky, Philip K.

Publication type:

Article

New Jersey establishes tax amnesty program.

Published in:

CPA Journal, 1996, v. 66, n. 4, p. 9

By:

Preis, Alan J.

Publication type:

Article

New York State amnesty program.

Published in:: CPA Journal, 1994, v. 64, n. 11, p. 78
Publication type:: Article

Offshore Account Compliance: The Evolution of a Revolution.

Published in:

Florida Bar Journal, 2014, v. 88, n. 10, p. 36

By:

Dorot, Datan Z.

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

State income tax amnesties: Causes.

Published in:

Quarterly Journal of Economics, 1992, v. 107, n. 3, p. 1057, doi. 10.2307/2118374

By:

Dubin, Jeffrey A.;
Graetz, Michael J.;
Wilde, Louis L.

Publication type:

Article

A NOVA AMNISTIA FISCAL.

Published in:

Actualidad Jurídica (1578-956X), 2012, n. 31, p. 117

By:

Durham Agrellos, Miguel;
Castro Mendes, João Pedro

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

Muhasebe Meslek Mensuplarının Sorunları ve Beklentileri: Malatya İlinde Nitel Bir Çalışma.

Published in:

Gümüshane University Journal of Social Sciences (GUSBID) / Gümüshane Üniversitesi Sosyal Bilimler Dergisi (GUSBID), 2024, v. 15, n. 1, p. 99

By:

Gümüş, Arif;
Karaca, Halime

Publication type:

Article

Muhasebe Meslek Mensuplarının Vergi Affına Yönelik Görüş ve Beklentilerinin Araştırılması: Kırşehir ve Hatay İlleri.

Published in:

Bartin University Journal of Faculty of Economics & Administrative Sciences / Bartın Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2021, v. 12, n. 24, p. 337, doi. 10.47129/bartiniibf.958020

By:

GÖRGÜLÜ, Fatma;
Pınar KAYA, Üyesi H.

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

Konstytucyjna zasada równości w kontekście przepisów abolicyjnych w ustawie Polski Ład.

Published in:

Przeglad Sejmowy, 2022, v. 173, n. 6, p. 45, doi. 10.31268/PS.2022.151

By:

Doktór-Bindas, Kamila;
Duda-Hyz, Michalina

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

SERBEST MUHASEBECİ MALİ MÜŞAVİRLERİN GENEL SORUNLARI: ERZURUM İLİ ÖRNEĞİ.

Published in:

Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış, 2012, v. 12, n. 36, p. 35

By:

Yildirim, Suat;
Güney, Selami

Publication type:

Article

Inland Revenue law repealed.

Published in:: Parliamentarian, 2005, v. 86, n. 2, p. 180
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

Tax Breaks for the Elderly.

Published in:

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

By:

Brannon, Ike

Publication type:

Article

Evaluating the Use of Tax Amnesty by State Governments.

Published in:

Public Administration Review, 1986, v. 46, n. 3, p. 246, doi. 10.2307/3110440

By:

Parle, William M.;
Hirlinger, Mike W.

Publication type:

Article

¿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

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

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

The effect of taxpayer religiosity, tax amnesty, and tax sanction on taxpayer compliance with micro, small and medium enterprises (MSMEs) taxes.

Published in:

International Journal of Research in Business & Social Science, 2025, v. 14, n. 2, p. 153, doi. 10.20525/ijrbs.v14i2.3926

By:

Prasetia, Tomy

Publication type:

Article