Search Results - subject:"Tax amnesty"

Reformation of Taxation of Income and Added Value in the Context of Legalisation of Financial Flows

Paientko Tetiana V. - In: Business Inform (2014) 1, pp. 262-268

economy and mobilisation into the budget using the mechanism of tax amnesty. Using foreign experience the article justifies …

Persistent link: https://www.econbiz.de/10010747452

Tax Amnesties

Marchese, Carla - Institute of Public Policy and Public Choice - POLIS - 2014

A tax amnesty can be a useful tax policy tool when exploited in exceptional circumstances. Amnesties can also be used …

Persistent link: https://www.econbiz.de/10010747847

СОВЕРШЕНСТВОВАНИЕ МЕХАНИЗМОВ ПРОТИВОДЕЙСТВИЯ ОТМЫВАНИЮ ТЕНЕВЫХ ДОХОДОВ: ОПЫТ УКРАИНЫ

ОЛЕЙНИКОВА Л.Г.; ЧУМАКОВА И.Ю. - In: TERRA ECONOMICUS 11 (2013) 3, pp. 111-121

Исследована динамика развития теневого сектора экономики в Украине и странах Европы. Определены факторы, влияющие на формирование теневого сектора экономики...

Persistent link: https://www.econbiz.de/10011217541

Is a tax amnesty a good fiscal policy? a review of state experience in the usa

Luitel, Hari S.; Mahar, Gerry J. - In: Economics Bulletin 33 (2013) 1, pp. 7-7

popularity. Is tax amnesty a good fiscal policy? To address this question, we review the experience of US state tax amnesty …

Persistent link: https://www.econbiz.de/10010629800

Sensitivity of assumptions in duration analysis

Luitel, Hari S. - In: Economics Bulletin 33 (2013) 1, pp. 5-5

In this short note, I examine the sensitivity of alternative assumptions of hazards in the duration analysis of state tax amnesties. I also point out inconsistencies in the arguments of previous study's selection and interpretation of variables as well as their functional forms. Taking these...

Persistent link: https://www.econbiz.de/10010630196

Constructed interpretation of tax compliance through the historicity, rationality, and actuality of Pancasila (cases in Indonesia)

Darmayasa, I Nyoman; Sudarma, I. Made; Achsin, H. M.; … - In: International journal of trade and global markets 11 (2018) 1/2, pp. 67-76

Persistent link: https://www.econbiz.de/10011973789

The influence of guilt cognitions on taxpayers’ voluntary disclosures

Dunn, Paul; Farrar, Jonathan; Hausserman, Cass - In: Journal of business ethics : JOBE 148 (2018) 3, pp. 689-701

Persistent link: https://www.econbiz.de/10011816697

Effect tax amnesty on the performance of employees directorate general of taxation West Java

Jamaludin; Triyasa, Ade - In: International journal of applied business and economic … 16 (2018) 1, pp. 71-75

Persistent link: https://www.econbiz.de/10011981708

An examination of firms’ responses to tax forgiveness

Shevlin, Terry; Thornock, Jacob; Williams, Braden - In: Review of accounting studies 22 (2017) 2, pp. 577-607

Persistent link: https://www.econbiz.de/10011690173

A New Action-Based Dataset of Fiscal Consolidation

Pescatori, Andrea; Leigh, Daniel; Guajardo, Jaime; … - International Monetary Fund (IMF) - 2011

This paper presents a new dataset of fiscal consolidation for 17 OECD economies during 1978-2009. We focus on discretionary changes in taxes and government spending primarily motivated by a desire to reduce the budget deficit and not by a response to prospective economic conditions. To identify...

Persistent link: https://www.econbiz.de/10009151218