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Social Network and Tax Evasion : Theoretical Model and Empirical Evidence in Bangladesh

Mannan, Dr Kazi Abdul; Farhana, Dr Khandaker Mursheda; … - 2021

This paper examines ethical and behavioral aspects of taxpayers, the financial condition of citizens, tax fairness, taxpayer services, complexities in the tax regime, tax rates, penalties and enforcement, and tax amnesties and the black economy. Primary data were collected by conducting a survey...

Persistent link: https://www.econbiz.de/10013223732

Does Credit-Card Information Reporting Improve Small-Business Tax Compliance?

Slemrod, Joel B.; Collins, Brett; Hoopes, Jeffrey L.; … - 2016

We investigate the response of small businesses operating as sole proprietorships to Form 1099-K, an information report introduced in 2011 which provides the Internal Revenue Service with information about electronic sales. Theory and distributional analysis isolates affected taxpayers, who...

Persistent link: https://www.econbiz.de/10014036772

Direct Taxes Code : Changing Paradigm of Tax Rules in India

Jain, Tarun - 2011

The Government of India submitted the ‘Direct Taxes Code' Bill, 2010 the Parliament in August, 2010. The Code, expected … existing direct tax laws in India. The drafters have also worked 'on a clean drafting slate'. This seems to be sufficient … impetus for a deeper scrutiny of the Code for all those who derive income from India and thus would be subject to the rigours …

Persistent link: https://www.econbiz.de/10013119842

Responsible Tax as Corporate Social Responsibility : The Case of Multinational Enterprises and Effective Tax in India

Muller, Alan - 2012

payments to make. Using firm-level data from three important sectors in India, the authors explore whether foreign MNE … MNEs with and without a reputation for CSR. The results for India show that MNEs pay considerably higher effective tax … set of findings suggests that MNEs operating in India see taxation in developing countries in relation to CSR …

Persistent link: https://www.econbiz.de/10013105958

Investments Through DTAA Route in India and Strategic Tax Planning

Jain, Tarun - 2014

Persistent link: https://www.econbiz.de/10013067507

Forfeitures by Airlines on 'No-Show' are Taxable Supplies : Appraising European Court of Justice's Clarification in Indian Context

Jain, Tarun - 2017

In its decision in the case of Air France KLM (C-250/14, decision dated 23.12.2015) the European Court of Justice (‘ECJ') has clarified the legal position regarding levy of tax on amounts forfeited by the airlines on account of no-show by the passengers for which the passenger is unable to...

Persistent link: https://www.econbiz.de/10012946000

Reconstructing the Treaty Network - India Branch Report, IFA 2020 Cancun

Rajgopalan, Ganesh - 2020

This report was drafted with a focus on India for IFA's general report on the same subject and was published by IFA in …, Mexico. India has actively participated in the Base Erosion and Profit Shifting (‘BEPS') initiative and its positions have … India can collect only limited tax, especially due to the operation of double tax avoidance treaties, India has been …

Persistent link: https://www.econbiz.de/10012826451

Transfer Pricing Rules for India’s Goods and Services Tax

Jain, Tarun - 2019

The Indian Goods and Services Tax (GST) regime recently replaced the earlier laws providing for tax on supplies of goods and services. Under the new regime, transfer pricing rules have been introduced, which were virtually non-existent earlier. The GST regime insists on arm's length pricing in...

Persistent link: https://www.econbiz.de/10012868565

Supply Rules Under the Proposed 'Goods and Service' Tax in India : Issues to Be Resolved

Jain, Tarun - 2011

The reform process for the indirect taxation regime in India has been ongoing for some time, with the prevailing view …

Persistent link: https://www.econbiz.de/10013119841

Appraising the ‘Goods and Service Tax’ as a ‘Means’ (and Not the ‘End’) to Improving the Business Climate of India

Jain, Tarun - 2017

seeks to usher a new indirect tax regime in India purported as the ‘Goods and Service Tax' The avowed intent of this … indirect taxes in India so as to seek a theoretical as well as pragmatic appraisal of the changes envisaged under GST. The idea … as to whether GST aids businesses generally, and positively redraw the business climate of India. This article is divided …

Persistent link: https://www.econbiz.de/10012971033