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Assessing the effectiveness of law enforcement on improving tax compliance in Indonesia : an empirical investigation

Rosid, Arifin; Romadhaniah - In: Bulletin of Indonesian economic studies 59 (2023) 2, pp. 243-267

Persistent link: https://www.econbiz.de/10014391658

Does procedural justice in a tax audit situation affect taxpayers’ acceptance of tax audit assessments?

Shim, Soo-A; Shim, Haerin; Shim, Tae Sup - In: Applied economics 56 (2024) 22, pp. 2629-2645

Persistent link: https://www.econbiz.de/10014525382

Tax Justice and the Informal Sector Taxation : Advocacy for Improved Revenue Base in Nigeria

Oyedokun, Godwin - 2017

investigate the effect of Tax Justice and the Informal Taxation Advocacy on Revenue Base in Sub-Saharan Africa (Nigeria). This … base in Nigeria and in term of GDP is explained by the independent variables captured in this study. This means that 96 … Nigeria is accounted for by other exogenous variables not included in the model for the present study. From this study, it is …

Persistent link: https://www.econbiz.de/10012963727

Mutual learning for reducing tax gaps in V4 countries and Ukraine : final report

Frizis, Iakov; Głowacki, Krzysztof - 2017

The paper is a summary of the exchange of knowledge and experience that took place in the course of the project "Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine" co-financed by the Visegrad Fund in the years 2016-2017. Five institutions took part in the project: Center for...

Persistent link: https://www.econbiz.de/10011852785

Effect of fairness and knowledge on tax compliance for Micro, Small, and Medium Enterprises (MSMEs)

Pertiwi, Ajeng Rachma; Iqbal, Syaiful; Baridwan, Zaki - 2020

Persistent link: https://www.econbiz.de/10012147420

On income tax avoidance : the case of Germany revisited

Fauser, Hannes - 2019

I study tax avoidance along the income distribution based on micro data from the Income and Consumption Survey (EVS) for the year 2013. The richness of the survey concerning income, taxes and expenditures is exploited by modelling the German tax code in terms of the items available in the EVS....

Persistent link: https://www.econbiz.de/10012285955

Revenue administration : implementing a high-wealth individual compliance program

Buchanan, John; McLaughlin, Lucilla - 2017

This technical note is provided as guidance to tax administrations that are considering a program to enhance the tax compliance of high wealth individuals. The note explains the rationale for a specialized compliance program for this segment of the taxpayer base and provides guidance on defining...

Persistent link: https://www.econbiz.de/10011671646

Influence of perceived trust in rural consumer mobile payment service adoption : an understanding of moderation effect

Masele, Juma James; Taluka, Eliezer - In: Business management review : journal of the University … 19 (2016) 2, pp. 82-104

Persistent link: https://www.econbiz.de/10012035946

Revenue administration gap analysis program : an analytical framework for personal income tax gap estimation

Thackray, Mick; Jennings, Sarah; Knudsen, Martin B. - 2021

It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated revenue losses. Good tax gap analysis enables the detection of changes in taxpayer behavior by consistent estimates over time. This...

Persistent link: https://www.econbiz.de/10013334908

Who does and doesn't pay taxes?

Advani, Arun - In: Fiscal studies : the journal of the Institute for … 43 (2022) 1, pp. 5-22

Persistent link: https://www.econbiz.de/10013187757