Academic literature on the topic 'Additional penalties'

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Journal articles on the topic "Additional penalties"

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Rahmat, Muhajirin, Nur Sariono Joko, and Tri Vinata Ria. "Additional Criminal Sentences Can Be Used as Substitutes in Corruption Cases." International Journal of Social Science and Human Research 07, no. 08 (2024): 6292–302. https://doi.org/10.5281/zenodo.13709589.

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This research is entitled "Additional Criminal Penalties Can Be Used as a Substitute in Corruption Cases". The type of research used in this research is normative, namely by basing it on the applicable laws and regulations (positive law) using the approach of laws and regulations and conceptual. Where all the legal materials collected, both primary legal materials and secondary legal materials, will be processed and analyzed systematically, which are presented in the form of descriptions related to the theory or legal principles so as to obtain a clear conclusion and picture in the discussion
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., Amrin, Rodliyah ., and Ufran . "Additional Criminal Penalties in Eradication of Criminal Acts of Corruption." International Journal of Social Science Exceptional Research 4, no. 4 (2025): 62–69. https://doi.org/10.54660/ijsser.2025.4.4.62-69.

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Corruption is a crime classified as having multidimensional and multi-faceted impacts. Therefore, addressing it through criminal law requires an approach that not only uses principal penalties but also requires additional penalties. The purpose of this research is to analyze corruption policy. law about arrangement criminal addition in eradication action criminal corruption moment This. The second goal is to understand and reflect on the implementation criminal addition to perpetrator action criminal corruption by law enforcement legal research. The method used in this research is normative le
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蒋, 承霄. "Research on Additional Penalties for Sexual Assault of Minors." Dispute Settlement 11, no. 01 (2025): 161–69. https://doi.org/10.12677/ds.2025.111023.

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Sine, Jeremy Alexander, Orpa Ganefo Manuain, and Rosalind Angel Fanggi. "Penerapan Pidana Tambahan Berupa Uang Pengganti Dalam Perkara Tindak Pidana Korupsi Mantan Bupati Kabupaten Kupang Ibrahim Agustinus Medah (Putusan No.78/Pid.Sus-TPK/2021/PN. KPG)." Artemis Law Journal 2, no. 2 (2025): 570–82. https://doi.org/10.35508/alj.v2i2.21118.

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This study examines the provisions of additional criminal penalties in the form of replacement money in the corruption case of the former Regent of Kupang Regency, Ibrahim Agustinus Medah, based on Decision No. 78/Pid.Sus-TPK/2021/PN.KPG. Based on these problems, this study focuses on two main aspects, namely how to apply additional criminal penalties in the form of replacement money in corruption crimes in accordance with applicable law. This study uses an empirical legal research method with a regulatory-statutory approach and a conceptual approach. The results of the study show that althoug
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Ambast, Sanhita, Hazal Atay, and Antonella Lavelanet. "A global review of penalties for abortion-related offences in 182 countries." BMJ Global Health 8, no. 3 (2023): e010405. http://dx.doi.org/10.1136/bmjgh-2022-010405.

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Public health research and human rights bodies have demonstrated the risks involved with criminalising abortion services and noted a need for full decriminalisation. Despite this, abortions are criminalised in some circumstances in almost all countries in the world today. This paper uses data from the Global Abortion Policies Database (GAPD) to analyse what criminal penalties exist for those who are seeking, providing and assisting in abortions in 182 countries.This paper uses data on abortion-related penalties available on the GAPD as of October 2022. It includes which actors are penalised, w
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Karpoff, Jonathan M., D. Scott Lee, and Gerald S. Martin. "The Cost to Firms of Cooking the Books." Journal of Financial and Quantitative Analysis 43, no. 3 (2008): 581–611. http://dx.doi.org/10.1017/s0022109000004221.

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AbstractWe examine the penalties imposed on the 585 firms targeted by SEC enforcement actions for financial misrepresentation from 1978–2002, which we track through November 15, 2005. The penalties imposed on firms through the legal system average only $23.5 million per firm. The penalties imposed by the market, in contrast, are huge. Our point estimate of the reputational penalty—which we define as the expected loss in the present value of future cash flows due to lower sales and higher contracting and financing costs—is over 7.5 times the sum of all penalties imposed through the legal and re
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Gryziak, Bartosz. "On para-penal evolution of administrative tax sanctions on the example of additional tax liability and default interests (Polish and Italian comparative analysis)." Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych 7, no. 287 (2020): 4–17. http://dx.doi.org/10.5604/01.3001.0014.3293.

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In recent decades administrative tax penalties in Italy evolved in para-penal direction. This means they have acquired some of the principles and features typical for criminal law. In the meantime administrative tax penalties in Poland were developed significantly and, so, doubts on mutual relation of criminal and administrative sanctions emerged. Comparative analysis in terms of the phenomenon noted in Italy might help to solve this problem. So far, the Polish administrative tax penalties have not evolved in para-penal direction as Italian ones. Yet, there are signs of similar tendencies.
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Galbraith, Jean, Latifa AlMarri, Lisha Bhati, et al. "Poverty Penalties as Human Rights Problems." American Journal of International Law 117, no. 3 (2023): 397–440. http://dx.doi.org/10.1017/ajil.2023.25.

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AbstractFines and other financial sanctions are frequently imposed by criminal justice systems around the world. Yet they also raise grave concerns about economic discrimination. Unless they are perfectly scaled to defendants’ financial circumstances, they will penalize poor persons far more than rich ones—and poor defendants’ inability to pay can lead to further penalties like imprisonment or additional financial sanctions. These “poverty penalties” have received attention in domestic jurisdictions but are understudied as a global phenomenon. This Article takes up this issue and makes three c
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Shubin, Ilya V. "On the Consistency and the System of Administrative Punishments, the Place and Role of an Administrative Fine Therein." Administrative law and procedure 8 (July 22, 2021): 80–82. http://dx.doi.org/10.18572/2071-1166-2021-8-80-82.

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The article analyzes the system of administrative penalties, the combination of certain types of these punishments, the possibility and necessity of rethinking the place and role of an administrative fine in this system. In particular, it is proposed to consider the expediency of expanding the list of additional penalties established by the Administrative Code of the Russian Federation.
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Davis, Stephen F., and H. Wayne Ludvigson. "Additional Data on Academic Dishonesty and a Proposal for Remediation." Teaching of Psychology 22, no. 2 (1995): 119–21. http://dx.doi.org/10.1207/s15328023top2202_6.

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In this article, we present data from 2,151 upper division undergraduate students regarding the frequency of cheating, reasons for cheating, and influence of penalties on cheating. We also discuss how a model that develops an internalized code of ethics will counteract academic dishonesty.
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Dissertations / Theses on the topic "Additional penalties"

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Goldswain, George Kenneth. "Remission of penalties in income tax matters." Diss., 2003. http://hdl.handle.net/10500/2104.

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The additional tax ("penalties") imposable in terms of section 76(1) of the Income Tax Act (No 58 of 1962) when a taxpayer is in default, can be very harsh (up to 200% of the tax properly chargeable). The Commissioner may, in terms of section 76(2)(a), remit any penalty imposed, as he sees fit. However, when there was intent on the part of the taxpayer to evade the payment of tax, the Commissioner may not remit any portion of the 200% penalty imposable, unless he is of the opinion that "extenuating circumstances" exist. This dissertation examines the meaning of "extenuating circumstances
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Feuth, Johannes Alexander. "Refining the understatement penalty in terms of the Tax Administration Act / Johannes Alexander Feuth." Thesis, 2013. http://hdl.handle.net/10394/13330.

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The Tax Administration Act (28 of 2011) (TA Act), which was promulgated on 4 July 2012 and came into effect on 1 October 2012, was enacted with the purpose of aligning all the administrative provisions dealt with under the various sections of the Income Tax Act (58 of 1962) (IT Act) and the Value-Added Tax Act (89 of 1991) (VAT Act) under one piece of legislation. The TA Act (28 of 2011) provides guidance on various matters of tax administration, including a very controversial penalty levying regime. Prior to the TA Act (28 of 2011), section 76 of the IT Act (58 of 1962) and section 60 the VAT
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Books on the topic "Additional penalties"

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United States. Congress. Senate. Committee on Energy and Natural Resources. The Federal Onshore Competitive Oil and Gas Leasing Act of 1986: Report together with additional and minority views (to accompany S. 2439). U.S. G.P.O., 1986.

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Judiciary, United States Congress House Committee on the. Anti-Hoax Terrorism Act of 2001: Report together with additional views (to accompany H.R. 3209) (including cost estimate of the Congressional Budget Office). U.S. G.P.O., 2001.

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Judiciary, United States Congress House Committee on the. Anti-Hoax Terrorism Act of 2001: Report together with additional views (to accompany H.R. 3209) (including cost estimate of the Congressional Budget Office). U.S. G.P.O., 2001.

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United States. Congress. House. Committee on the Judiciary. Anti-Hoax Terrorism Act of 2001: Report together with additional views (to accompany H.R. 3209) (including cost estimate of the Congressional Budget Office). U.S. G.P.O., 2001.

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United States. Congress. House. Committee on the Judiciary. Anti-Hoax Terrorism Act of 2001: Report together with additional views (to accompany H.R. 3209) (including cost estimate of the Congressional Budget Office). U.S. G.P.O., 2001.

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Office, General Accounting. Federal courts: Determining the need for additional judges : briefing report to the Honorable Frank R. Lautenberg, United States Senate. The Office, 1987.

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Office, General Accounting. Federal courts: Determining the need for additional judges : briefing report to the Honorable Frank R. Lautenberg, United States Senate. The Office, 1987.

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Office, General Accounting. Federal courts: Determining the need for additional judges : briefing report to the Honorable Frank R. Lautenberg, United States Senate. The Office, 1987.

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United States. Congress. House. Committee on the Judiciary. Animal Rights Terrorism Act of 1992: Report together with dissenting and additional views (to accompany H.R. 2407) (including cost estimate of the Congressional Budget Office). U.S. G.P.O., 1992.

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United States. Congress. House. Committee on the Judiciary. Animal Rights Terrorism Act of 1992: Report together with dissenting and additional views (to accompany H.R. 2407) (including cost estimate of the Congressional Budget Office). U.S. G.P.O., 1992.

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Book chapters on the topic "Additional penalties"

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Alarian, Hannah M. "Immigrant Economic Rights in the European Union." In IMISCOE Research Series. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-25726-1_5.

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AbstractEconomic rights in many EU member states no longer distinguish between citizens to non-EU immigrants. How do these non-EU immigrants respond to expansive economic rights? This chapter argues that providing rights below citizenship improves the psychological, political, and social lives of non-EU immigrants within the EU. Combining cross-national surveys with policy indicators, I find that immigrant access to the labour market and social assistance are powerful tools for immigrant integration both above and below citizenship. Specifically, immigrants with equal opportunities to citizens
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Kosorukov, Oleg, Sergey Maslov, Olga Sviridova, and Karmak Bagisbayevc. "Models for Optimizing the Supply Volume in Conditions of Uncertainty in Demand, Taking into Account the Risks of Accrual of Penalties, Loss of Customers and Additional Costs." In Algorithms and Solutions Based on Computer Technology. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-93872-7_21.

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Radoniewicz, Filip. "Monetary Penalties in the National Cybersecurity System Act." In Cybersecurity in Poland. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-78551-2_22.

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AbstractThis chapter presents the provisions of Chapter 14 (“Provisions regarding monetary penalties”) of NCSA containing provisions directed at implementing the provisions of Art. 21 of the NIS which obliging Member States to lay down sanctions applicable to infringements of the national provisions adopted pursuant to the NIS Directive and to take all necessary measures to ensure their implementation.Pursuant to the above provision of the NIS Directive, the Polish legislator adopted an appropriate provisions providing for administrative liability for three groups of entities: operators of ess
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Karimova, Dildora, and Uygun Nigmadjanov. "Perspectives on Introducing Corporate Criminal Liability for the Crime of Bribery in Uzbekistan." In International Political Economy Series. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-55341-7_3.

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AbstractThis chapter explores Uzbekistan’s introduction of corporate criminal liability (CCL) for bribery, where criminal liability has largely been levied against individuals. However, the increasing number of businesses, the cultural specificities of excessive gratitude and hospitality, and the rapid growth in various industries call for more sophisticated anticorruption measures, specifically bribery. Here, we discuss current corruption and bribery regulations in Uzbekistan. In addition, we attempt to determine how these regulations work in practice through interviews with representatives f
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Neves, Inês. "A Reading of the Digital Markets Act in the Light of Fundamental Rights." In European Union and its Neighbours in a Globalized World. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-65381-0_8.

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AbstractThe Digital Markets Act or DMA is a Regulation of the European Union. It introduces a set of obligations directed at companies designated as ‘gatekeepers’. The DMA aims to ensure contestable and fair markets in the digital sector by protecting business users and end users of core platform services. Non-compliance with the obligations laid down in the DMA can lead to behavioural and structural measures in addition to fines and penalties. The DMA’s enforcement is centralised in the European Commission. Civil liability in the context of private enforcement is not excluded. Although usuall
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Ambos, Kai. "Enforcement of Sentences and Other Penalties." In Treatise on International Criminal Law. Oxford University Press, 2016. http://dx.doi.org/10.1093/law/9780199665617.003.0008.

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Abstract This chapter analyses the enforcement of sentences of imprisonment imposed by international criminal tribunals and courts, especially as opposed to the enforcement of fines and other financial measures. Article 77 of the Statute of the International Criminal Court (ICCS) provides for imprisonment as the main penalty, and fines and forfeiture of proceeds, property, and assets as additional (‘in addition’) penalties. Its division between deprivation of liberty and other, financial measures adds another layer to our understanding of the enforcement regime. Furthermore, the enforcement of
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Moss QC, Gabriel, Bob Wessels, and Matthias Haentjens. "Titles VII and VIII: Financing Arrangements and Penalties." In EU Banking and Insurance Insolvency. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780198759393.003.0013.

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In most insolvencies, liquidity is a problem. This is no different in bank insolvencies, which are often triggered by liquidity stress. Moreover, the application of resolution tools may require additional funding; a transfer of part of the failing institutions’ assets and liabilities to a private purchaser, for instance, may come at a cost if the value of the liabilities transferred exceeds the value of the assets. In addition, the effectiveness of the resolution tools applied may depend on the availability of short-term funding for an institution or a bridge institution, the provision of guar
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"Integrated Resource Planning." In Power System Planning Technologies and Applications. IGI Global, 2012. http://dx.doi.org/10.4018/978-1-4666-0173-4.ch010.

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IRP can provide a vehicle to test and put into force regulatory policies and actions. Environmental externalities, risk reduction, improving continuity of service, market distortions, and lack of inexpensive financing are all included in the IRP process. Policies are usually translated to fiscal or monetary measures through licensing procedures, tariff design, environmental penalties, renewable energy encouragement acts, and additional taxes or levies. This would certainly provide demand side options with some advantage over the conventional ones.
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"The Comparative Study of Ethnic Inequalities in Educational Careers." In Unequal Attainments, edited by Anthony Heath and Yaël Brinbaum. British Academy, 2014. http://dx.doi.org/10.5871/bacad/9780197265741.003.0001.

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This chapter provides an introduction to the volume. It describes the scope of the work, namely the comparative analysis of ethnic educational inequalities in ten Western countries at different stages of the educational career, and provides the intellectual rationale. In particular, the authors ask whether ethnic inequalities can be explained by the differences in the socioeconomic circumstances of the different ethnic communities, or whether minorities experience additional ethnic penalties (or premia) over and above their socioeconomic disadvantages (or, more rarely, socioeconomic advantages
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Öztürk-Göktuna, Bilge, and Mert Erinç. "Auditors in the Economy and the Impact of Rent-Seeking Behaviour and Penalties." In Emerging Applications of Differential Equations and Game Theory. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-0134-4.ch003.

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Society often relies on information disclosed by enterprises and verified by auditors to decide on an efficient allocation of capital. Auditing sector serves as a means of verification to protect investors from making decisions based on inaccurate information. However, auditors can use their superior information for extracting additional rents. This study explores an economy where entrepreneurs choose their financial reporting quality considering incentives imposed by the society, and rent-seeking auditors may manipulate their reports to extract gains in the expense of public interest. The ana
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Conference papers on the topic "Additional penalties"

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Stokkermans, Tom, Bambang Soemarwoto, Raphaél Fukari, Mark Voskuijl, Leo Veldhuis, and Paul Eglin. "Aerodynamic Installation Effects of Lateral Rotors on a Novel Compound Helicopter Configuration." In Vertical Flight Society 74th Annual Forum & Technology Display. The Vertical Flight Society, 2018. http://dx.doi.org/10.4050/f-0074-2018-12684.

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Installation effects of the lateral rotors for a compound helicopter were investigated by means of unsteady CFD simulations. The helicopter featured a box-wing design for additional lift in cruise and wingtip-mounted lateral rotors in pusher configuration for additional thrust in cruise and counter-torque in hover. It was found that propeller performance installation effects for a compound helicopter are highly beneficial in cruise, while some penalties exist in extreme and specific cases in hover and autorotation. In cruise the main interaction was between the wing and lateral rotors, resulti
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Munk, Torben, and Daniel Kane. "Evaluating Hull Coatings for Precise Impact on Vessel Performance." In Paint and Coatings Expo (PACE) 2006. SSPC, 2006. https://doi.org/10.5006/s2006-00053.

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Abstract Focusing on the invention of new measurement methods in order to analyze hull coating efficiency more precisely is one approach. However, it is possible to treat performance data from in-situ observations carried out at specified intervals onboard any vessel (over 10,000 dwt) by means of a data collection protocol. The data gathered from the existing monitors and weather observations onboard the ship are compared against the original sea trial data by means of advanced hydrodynamics analysis will result in reliable information regarding the additional power required to overcome foulin
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Wang, C., A. Neville, S. Ramachandran, and V. Jovancicevic. "Understanding the Action of Inhibitors in Mitigating Erosion-Corrosion in Impinging Flows." In CORROSION 2004. NACE International, 2004. https://doi.org/10.5006/c2004-04658.

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Abstract Erosion-corrosion is a complex mechanism of material degradation resulting from interactions between electrochemical and mechanical processes. The consequences of erosion-corrosion are severe with economic penalties resulting from premature failure of components, increased downtime and increased maintenance costs. This paper assesses the efficiency of two commercial corrosion inhibitors in reducing material damage occurring as a consequence of erosion - corrosion processes. An assessment of the damage is made using gravimetric techniques, electrochemical measurements and visual observ
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Licina, George J. "Monitoring Biofilms on Metallic Surfaces in Real Time." In CORROSION 2001. NACE International, 2001. https://doi.org/10.5006/c2001-01442.

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Abstract Microbiologically Influenced corrosion (MIC) and microbiological fouling of piping and heat exchanger materials is a common and often costly problem in industrial cooling water and process water systems. MIC failures have caused expensive unplanned outages, the need for local repairs, and, in some cases, complete system replacement. The control of biofilm on surfaces has been shown to be the most effective tool for mitigating MIC as well as for maintaining heat transfer in heat exchangers. The most common method for control of microbiological fouling is the use of oxidizing biocides.
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Brouwers, Edward, Louis Centolanza, Thomas Zientek, et al. "Multi-Role Rotor - Adaptive Performance (MRRAP)." In Vertical Flight Society 72nd Annual Forum & Technology Display. The Vertical Flight Society, 2016. http://dx.doi.org/10.4050/f-0072-2016-11394.

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The next generation of rotorcraft will require advanced rotor systems to deliver better performance and vibration characteristics. Rotor system design has always been one of compromise - traditionally between the hover and cruise regimes. It has long been recognized that the optimal geometry (twist, chord, sweep) for hover performance does not perform optimally in forward flight. In addition, optimizing the rotor design for hover can result in unintended consequences, such as increased vibration, that often accompanies suboptimal cruise performance. The long-sought benefit of an active rotor s
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Licina, George J., and Curtis S. Carney. "Monitoring Biofilm Formation and Incipient MIC in Real Time." In CORROSION 1999. NACE International, 1999. https://doi.org/10.5006/c1999-99175.

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Abstract Microbiologically Influenced corrosion (MIC) and microbiological fouling of piping and heat exchanger materials is a common and often costly problem in industrial cooling water and process water systems. MIC failures have caused expensive unplanned outages, the need for local repairs, and, in some cases, complete system replacement. The control of biofilm on surfaces has been shown to be the most effective tool for mitigating MIC as well as for maintaining heat transfer in heat exchangers. The most common method for control of microbiological fouling is the use of oxidizing biocides.
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Huang, Weiji, Chong Li, Amit Kumar, and David Fischer. "SSC Resistance of a Double Quench and Tempered T-95 Casing in Extremely Sour and High Pressure Environment." In CORROSION 2017. NACE International, 2017. https://doi.org/10.5006/c2017-09718.

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Abstract One of the biggest technical challenges in the recent developments of upstream oil and gas fields is the presence of extremely sour reservoirs which contain high concentration of acid gases. The H2S and CO2 concentrations have been observed to reach upwards of 45% and 20%, respectively. In addition, bottomhole conditions can experience extremely high pressure in excess of 10,000 psi. To design wells for safe operation under these aggressive conditions, a high SSC resistance of low alloy steel casing is demanded. In this study, a double quench and tempered 95 ksi grade casing was selec
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Patel, Romil K., Sami Mumtaz, Marco A. Fernandes, et al. "Low-Complexity Frequency Packing to Enable Filtering-Tolerant DSCM Transmission." In Optical Fiber Communication Conference. Optica Publishing Group, 2024. http://dx.doi.org/10.1364/ofc.2024.w1e.6.

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Employing optimized frequency packing over digital subcarrier multiplexing (DSCM), we exploit the mitigation of WSS filtering penalties. After transmitting a 60 Gbaud 8-DSCM with 0.2 roll-off over 5-10 WSSs, we experimentally demonstrate OSNR gains of >3 dB, without additional DSP complexity.
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Singh, Kuldeep, Palvi Aggarwal, and Cleotilde Gonzalez. "Does penalty help people learn to detect phishing emails?" In 15th International Conference on Applied Human Factors and Ergonomics (AHFE 2024). AHFE International, 2024. http://dx.doi.org/10.54941/ahfe1004767.

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Phishing attacks are increasingly prevalent and pose a significant threat to organizations worldwide. Many organizations implement phishing training programs to educate employees on how to recognize and avoid phishing attacks. Incentives are often used in these training programs to motivate employees to participate and engage with the material. However, the impact of incentives on the effectiveness of these training programs is not well understood. Similarly, how often such training should be provided, remains an additional factor in improving detection ability. Past research has provided evid
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Cohen, Stuart M., Michael E. Webber, and Gary T. Rochelle. "The Impact of Electricity Market Conditions on the Value of Flexible CO2 Capture." In ASME 2012 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/imece2012-88119.

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Carbon dioxide (CO2) capture with amine scrubbing at coal-fired power plants can remove 90% of the CO2 from flue gas, but operational energy requirements reduce net electrical output by 20–30%. Temporarily reducing the load on energy intensive components of the amine scrubbing process could temporarily increase power output and allow additional electricity sales when prices are high. Doing so could entail additional CO2 emissions, or amine solvent storage can be utilized to allow increased power output without additional CO2 emissions. Price-responsive flexible capture is studied for $0–200/tC
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Reports on the topic "Additional penalties"

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Rukundo, Solomon. Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda. Institute of Development Studies (IDS), 2020. http://dx.doi.org/10.19088/ictd.2020.005.

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Tax amnesties have taken centre stage as a compliance tool in recent years. The OECD estimates that since 2009 tax amnesties in 40 jurisdictions have resulted in the collection of an additional €102 billion in tax revenue. A number of African countries have introduced tax amnesties in the last decade, including Nigeria, Namibia, South Africa and Tanzania. Despite their global popularity, the efficacy of tax amnesties as a tax compliance tool remains in doubt. The revenue is often below expectations, and it probably could have been raised through effective use of regular enforcement measures. I
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Masuku, Phindile T., Ziyanda Dlamini, and Fabrizio Santoro. Understanding the Tax Payment Compliance of Companies: Evidence from Eswatini. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.040.

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Corporate income tax (CIT) compliance is a critical aspect of maintaining a fair and robust tax system. It ensures that businesses fulfil their legal tax obligations and contribute their fair share to public finances. However, achieving high compliance rates is often challenging due to various factors including, among others, the complexity of the tax system, economic factors (income levels, audit probabilities, liquidity constraints, tax benefits etc.) and businesses’ perceptions about the tax system and government. The Eswatini Revenue Service (ERS) database was used to access returns and pa
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