Academic literature on the topic 'Office of Tax Enforcement'

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Journal articles on the topic "Office of Tax Enforcement"

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Zulianto, Indra Wahyu, Riduan Masud, and Nining Purwati. "Pengaruh Self Assessment System, Pemeriksaan, dan Penegakan Hukum Pajak Bank Syariah terhadap Penerimaan Kantor Pelayanan Pajak Pratama Mataram Barat." AS-SABIQUN 7, no. 3 (2025): 364–86. https://doi.org/10.36088/assabiqun.v7i3.5658.

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The Self Assessment System is a tax collection system where taxpayers are given the trust to calculate, calculate the taxes owed themselves and then pay them off and report them to the Tax Service Office where the taxpayer is registered. The purpose of this study was to examine the effect of Self Assessment System, tax audit, and tax law enforcement of Islamic Banks on tax revenue at the West Mataram Pratama Tax Service Office. This study used a saturated sampling technique by selecting 97 employee samples at the West Mataram Pratama Tax Service Office. This study used primary data from questi
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Primananda, Presta Ditya, Muh Salahuddin, and M. Syawahid. "Pengaruh Literasi Keuangan, Persepsi Resiko, dan Persepsi Imbal Hasil terhadap Minat Investasi Sukuk Tabungan di KPP Mataram Barat." AS-SABIQUN 7, no. 3 (2025): 405–29. https://doi.org/10.36088/assabiqun.v7i3.5662.

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Investment is a commitment to a certain amount of funds or other resources that are made now, with the aim of gaining profit in the future. Investment can also be said as a delay in the use of consumer goods for productive things in a certain period of time. The Self Assessment System is a tax collection system where taxpayers are given the trust to calculate, calculate the taxes owed themselves and then pay them off and report them to the Tax Service Office where the taxpayer is registered. The purpose of this study was to examine the effect of Self Assessment System, tax audit, and tax law e
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Nazarenko, Bogdan A. "Prosecutor's Supervision over Enforcement of Tax Laws: Relevant Problems and Prospects." Financial law 1 (January 18, 2024): 27–30. http://dx.doi.org/10.18572/1813-1220-2024-1-27-30.

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The article analyzes the main directions of prosecutorial supervision over the implementation of legislation in the tax sphere, taking into account the order of the Prosecutor General's Office of the Russian Federation dated October 24, 2023 No. 736 “On the organization of prosecutorial supervision over the implementation of legislation in the tax sphere”. The author also notes that compliance with the requirements of regulatory legal acts in the tax sphere is ensured not only by the implementation of prosecutorial supervision of the activities of tax authorities (their officials), but also by
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Żeżawski, Arkadiusz. "Head of the Tax Office – the Most Widely Empowered Administrative Enforcement Authority." Annales Universitatis Mariae Curie-Skłodowska, sectio G (Ius) 71, no. 2 (2024): 185–201. http://dx.doi.org/10.17951/g.2024.71.2.185-201.

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The article discusses the regulations relating to enforcement authorities contained in the Administrative Enforcement Proceedings Act. The study aims to indicate the special role of the head of the tax office in administrative enforcement proceedings. Analyzing the applicable regulations, the author points to the broad powers and practical consequences associated with this type of enforcement authority. He proves that administrative enforcement authorities are differently and unequally equipped in the application of enforcement measures.
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Yura Karlinda Wiasa Putri, Anik Yuesti, Ni Putu Candra Santi Lestari, and I Gusti Agung Arista Pradnyani. "FACTORS AFFECTING INDIVIDUAL TAXPAYER COMPLIANCE AT TABANAN TAX OFFICE." Jurnal Akuntansi dan Bisnis 5, no. 1 (2025): 302–11. https://doi.org/10.51903/jiab.v5i1.1001.

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This study examines the factors influencing individual taxpayer compliance (WPOP) at the Tabanan Tax Office (KPP Pratama Tabanan), focusing on tax socialization, tax knowledge, tax sanctions, taxpayer awareness, and tax rates. Using a quantitative approach with data from 100 respondents, the results reveal that tax socialization, tax knowledge, sanctions, and taxpayer awareness positively affect compliance, while tax rates have a positive impact, though weaker. These findings suggest that improving tax awareness and knowledge, alongside stricter enforcement of sanctions, is crucial for enhanci
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Nurjanah, Sherly, Novianita Rulandari, and Ibrahim Abubakar. "Analysis Of The Effectiveness Of Law Enforcement In The Framework Of Improving Taxpayer Compliance At Jakarta Kelapa Gading Service Office." Sinergi International Journal of Law 1, no. 1 (2023): 85–101. http://dx.doi.org/10.61194/law.v1i1.45.

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The purpose of this study is to determine the effectiveness of law enforcement in order to increase taxpayer compliance at the Jakarta Kelapa Gading service office. Tax law enforcement is carried out by way of supervision, tax audit, tax investigation, and tax collection. This study uses a qualitative method with a descriptive approach. Based on the results of this study, there are still taxpayers who have not carried out their obligations in reporting SPT and paying their taxes, so that taxpayers are still subject to administrative sanctions.
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Sudirman, Sitti Rahma, Nurfiza Widayati, Yunita Fitria, and Muh Ainul Yaqin. "The Effect of Warning Letters and Forced Letters on the Disbursement of Tax Arrears at the South Makassar Pratama Tax Service Office." Amnesty: Jurnal Riset Perpajakan 7, no. 2 (2024): 163–72. https://doi.org/10.26618/jrp.v7i2.15369.

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This study aims to determine the effect of warning letters and forced letters on the disbursement of tax arrears at the South Makassar Primary Tax Service Office. The research employed documentation data collection techniques, gathering data on warning letters, forced letters, and the amount of arrears disbursement from 2020 to 2022 at the South Makassar Primary Tax Office. Data analysis was conducted using multiple linear regression analysis and partial tests. The results of the study revealed two key findings: (1) Warning letters have a positive but insignificant effect on the disbursement o
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Rosyidi, Fahim. "PENGARUH PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP KEPATUHAN WAJIB PAJAK DI LINGKUNGAN KANWIL DJP JAWA TENGAH I DAN JAWA TENGAH II." Jurnal Akuntansi Indonesia 3, no. 1 (2016): 47. http://dx.doi.org/10.30659/jai.3.1.47-58.

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The purpose of this research is to determine the effect of tax addiction with admission letter and enforcement letter toward tax payer compliance. The method that be used in this research is multiple linier regression which test using SPSS Program In this research, the sample is taken from admission letters and enforcement letter that issued by tax office in the Directorate General of Taxation Central Java I and Central Java II Territory during period 2010 and 2011. The method for choosing the sample is nonprobability, choosing sample based on simplycity Based on the result of the research, sh
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Yanto, Alif Faruqi Febri, Tomy Rizky Izzalqurny, and Mochammad Ilhamy. "Determinants of Tax Arrears Revenue at the Surabaya Mulyorejo Primary Tax Service Office: Deterrent Effect of Taxpayers on Auction Announcement." Jurnal Ekonomi dan Bisnis Digital 3, no. 3 (2024): 625–42. http://dx.doi.org/10.55927/ministal.v3i3.10851.

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This study aims to analyze the determinants of tax arrears revenue at the Surabaya Mulyorejo Primary Tax Service Office, with a focus on the deterrent effect of taxpayers on auction announcements. This study uses a quantitative approach by examining variables such as warning letters, forced letters, and confiscation warrants. Data were obtained from the annual report of KPP Pratama Surabaya Mulyorejo, with the observation period from 2019 to 2023. The results showed that warning letters, Billing with Forced Letters, warrant to carry out confiscation and auction announcements have a significant
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Novita Sari, Silvia, Yulfa Mulyeni, and Eri Arianto. "Penegakan Sanksi Hukum Administrasi Bagi Wajib Pajak Yang Tidak Patuh Dalam Pembayaran Pajak Bumi Dan Bangunan Berdasarkan Peraturan Daerah Kota Solok Nomor 6 Tahun 2013 Tentang Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan." Jurnal Sarak Mangato Adat Mamakai 7, no. 2 (2022): 19–28. http://dx.doi.org/10.36665/sarmada.v5i1.148.

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Enforcement of administrative sanctions, namely a fine of 2% of the tax payable a maximum of 24 months from maturity, this results in non-compliance of taxpayers to carry out their obligations in paying PBB where tax payments made by taxpayers are not on time and there are still taxpayers who do not want to pay taxes. pay the UN. However, one of the current problems at the Solok City Tax Office is the lack of firmness in giving sanctions to taxpayers who violate their non-compliance in paying their taxes, so that taxpayers do not feel afraid not to pay their taxes. The purpose of the study was
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Dissertations / Theses on the topic "Office of Tax Enforcement"

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Vejmělek, Jiří. "Analýza vývoje a vymáhání daňových nedoplatků." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-73873.

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The object of this graduation theses is the analysis of tax arrears registered by Financial Headquarters in České Budějovice. The theoretical part of this study contains the description of key concepts with the introduction of tax functions and stages of tax proceedings. The practical part contains the analysis of tax arrears in given period. Tax arrears are analysed in separate offices which fall within ghe copmetence of Financial Headquarters. Tax arrears are captured according to separate tax sorts. This study contains ways of blocking tax arrears and possibilities of tax execution. The aim
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Revel, Tyler. "Perceptions of the Hays County Sheriff's Office pertaining to the Texas Commission on Law Enforcement Officers Standards and Education's stress management curriculum /." View online, 2006. http://ecommons.txstate.edu/arp/202/.

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Christian, Philip C. "Sales Tax Enforcement: An Empirical Analysis of Compliance Enforcement Methodologies and Pathologies." FIU Digital Commons, 2010. http://digitalcommons.fiu.edu/etd/335.

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Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignored and dismissed as immaterial. This paper explored the differences between income tax and sales tax evasion and demonstrated that sales tax enforcement is deserving of and requires the use of different tools to achieve compliance. Specifically, the major enforcement problem with sales tax is not evasion: it is theft perpetrated by companies that act as collection agents for the state. Companies engage in a principal-agent relationship with the state and many retain funds collected as an agent o
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LI, Yongbo. "Tax-induced earnings management, auditor conservatism, and tax enforcement." Digital Commons @ Lingnan University, 2014. https://commons.ln.edu.hk/acct_etd/17.

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Prompted by the recent statutory corporate income tax-rate reduction in China, in this study I investigate whether the constraining effect that quality auditors have on tax-related discretionary current accruals (DCA) differs for two sub-groups of listed firms with tax incentives to manage earnings upward versus downward. I also explore whether the effectiveness of tax authority scrutiny (i.e. tax enforcement) on DCA differs for the same two groups. I find that the firms’ two external monitors are sensitive to the direction of managerial incentives for earnings management. Specifically, higher
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Galmarini, Umberto. "Optimal taxation, imperfect competition and tax enforcement policies." Thesis, University of Warwick, 1993. http://wrap.warwick.ac.uk/4492/.

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This thesis contains four papers in the area of Public Economics. Chapter 1 looks at producers' taxation in a model of vertically related oligopolies. Both ad valorem and specific taxes are considered and formulae expressing their effects on prices and profits are derived, showing how these depend on factors such as demand conditions, technology and market structure. Conditions for taxation to cause price overshifting and to raise profits are given. Also, tax instruments are compared in terms of the amount of revenue collected and the effect on the price for the final good. Chapter 2 applies t
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Brown, Sara E. "Code enforcement, tax delinquency, and strategic management of problematic properties." Thesis, Massachusetts Institute of Technology, 2014. http://hdl.handle.net/1721.1/90090.

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Thesis: M.C.P., Massachusetts Institute of Technology, Department of Urban Studies and Planning, 2014.<br>Thesis: S.M. in Real Estate Development, Massachusetts Institute of Technology, Program in Real Estate Development in conjunction with the Center for Real Estate, 2014.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (pages 129-137).<br>This thesis considers two interrelated sources of blight in cities: so-called "problem properties" (PP), or properties in poor physical condition where owners have stopped performing basic maintenance, and tax-delinquent prop
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Wu, Hao. "Towards a new research field: tax analytics using Australian Taxation Office data." Thesis, University of Sydney, 2020. https://hdl.handle.net/2123/23530.

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Tax datasets are becoming increasingly available in Australia; however, discussions on how such information can be utilised to benefit the tax literature are scarce. This thesis aimed to develop a general approach to explore tax datasets and form expectations of data patterns based on understandings of tax. Three substantial and independent research projects were used to illustrate how this approach can lead to tangible research outputs that benefit the tax literature. The first project developed an income tax deduction monitoring system in Australia using a linear mixed model, due to the conc
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Finley, Andrew Rhodes. "The Impact of Large Tax Settlements on Firms' Subsequent Tax and Financial Reporting." Diss., The University of Arizona, 2015. http://hdl.handle.net/10150/555888.

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In this study, I examine how firms change their tax avoidance and financial reporting following large tax settlements. I find that firms decrease tax avoidance following large settlements and this effect is concentrated among firms under-reserved for the settlement for financial accounting purposes. Additionally, my results suggest firms learn from tax examination resolutions in a way that affects their financial reporting over the tax account. Finally, I find that the effect of large settlements also spills over to firms within the same auditor network. This study provides context to the tax
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Schmoll, Moritz. "Broken promises : the politics of lax enforcement of tax laws in Egypt." Thesis, London School of Economics and Political Science (University of London), 2017. http://etheses.lse.ac.uk/3765/.

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This thesis seeks to explain the lax enforcement of tax laws in Egypt. While I acknowledge that existing explanations emphasising amongst other things the importance of low administrative capacity, neopatrimonialism, or rentseeking may discern some of the drivers of tax collection performance, I claim that other factors have been neglected. Based on a combination of historical and ethnographic research, I show how historical legacies and contemporary political dynamics intertwine and shape taxation at the three levels of microlevel tax relations, intra-bureaucratic relations, and the administr
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Brady, Ann. "Enforcing local taxes." Thesis, University of Bristol, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.323624.

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Books on the topic "Office of Tax Enforcement"

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New York (State). Office of the State Comptroller. Division of Management Audit. Department of Taxation and Finance, Office of Tax Enforcement performance measurement. The Division, 1996.

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Willis, Lynda D. Tax administration: IRS' use of enforcement authorities to collect delinquent taxes : statement of Lynda D. Willis, Director, Tax Policy and Administration Issues, General Government Division, before the Committee on Finance, U.S. Senate. The Office, 1997.

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Willis, Lynda D. Tax administration: IRS' use of enforcement authorities to collect delinquent taxes : statement of Lynda D. Willis, Director, Tax Policy and Administration Issues, General Government Division, before the Committee on Finance, U.S. Senate. The Office, 1997.

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Office, General Accounting. Child support enforcement: Families could benefit from stronger enforcement program : report to the Chairman, Subcommittee on Federal Services, Post Office and Civil Service, Committee on Governmental Affairs, U.S. Senate. The Office, 1994.

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Office, General Accounting. Tax administration: IRS should continue to expand reporting on its enforcement efforts : report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives. GAO, 2003.

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Clinton), United States President (1993-2001 :. Proposed legislation: "Immigration Enforcement Improvements Act of 1995" : message from the President of the United States transmitting a draft of proposed legislation entitled, "Immigration Enforcement Improvements Act of 1995.". U.S. G.P.O., 1995.

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Office, General Accounting. Child support enforcement: Certification process for state information systems : report to congressional requesters. The Office, 1998.

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Office, General Accounting. Child support enforcement: Certification process for state information systems : report to Congressional requesters. The Office, 1998.

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Office, General Accounting. Tax administration: IRS' audit and criminal enforcement rates for individual taxpayers across the country : report to the Honorable Harold E. Ford, Jr. and the Honorable Henry A. Waxman, House of Representatives. The Office, 1998.

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Office, General Accounting. Tax administration: IRS' audit and criminal enforcement rates for individual taxpayers across the country : report to the Honorable Harold E. Ford, Jr. and the Honorable Henry A. Waxman, House of Representatives. The Office, 1998.

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Book chapters on the topic "Office of Tax Enforcement"

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Olokooba, Saka Muhammed. "Tax Enforcement and Litigation." In Nigerian Taxation. Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-2607-3_10.

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Kaçamak, Yeliz. "Tax Evasion and Enforcement." In Routledge Handbook of the Informal Economy. Routledge, 2024. http://dx.doi.org/10.4324/9781003370888-2.

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McGill, Ross K. "Governance and Enforcement." In Cross-Border Investment Withholding Tax. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-32785-8_10.

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Fox, Russell. "The Office." In Tax Strategies for the Small Business Owner. Apress, 2013. http://dx.doi.org/10.1007/978-1-4302-4843-9_6.

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Kelly, Roy. "Property Tax Collection and Enforcement." In A Primer on Property Tax. Blackwell Publishing Ltd, 2012. http://dx.doi.org/10.1002/9781118454343.ch6.

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Kerzner, David S., and David W. Chodikoff. "International Tax Enforcement in Canada." In International Tax Evasion in the Global Information Age. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-40421-9_4.

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Escher, Jens. "Reliable Handling of Legal and Tax Issues." In The Family Office. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-99085-9_5.

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degl’Innocenti, Duccio Gamannossi, and Matthew D. Rablen. "Optimal income tax enforcement in the presence of tax avoidance." In The Routledge Companion to Tax Avoidance Research. Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-22.

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Dubin, Jeffrey A. "Recent Patterns in IRS Enforcement." In The Causes and Consequences of Income Tax Noncompliance. Springer New York, 2011. http://dx.doi.org/10.1007/978-1-4419-0907-7_3.

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Kerzner, David S., and David W. Chodikoff. "International Tax Enforcement in the United States." In International Tax Evasion in the Global Information Age. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-40421-9_5.

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Conference papers on the topic "Office of Tax Enforcement"

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"A NEW APPROACH FOR TAX ADMINISTRATION IN TURKEY: DIGITAL TAX OFFICE." In 2nd International Conference on Frontiers in Academic Research ICFAR 2023. All Sciences Academy, 2023. http://dx.doi.org/10.59287/as-proceedings.499.

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Leonyca, Merda Listana, and Christine Tjen. "Analysis of Separation the Functions of Account Representative to Increase Tax Revenues and Compliance of Taxpayers - A Case Study at Serpong Tax Office, Jakarta Duren Sawit Tax Office and Jakarta Matraman Tax Office." In Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0007021708200829.

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Trіasov, D. A. "Mechanism of legal regulation of tax duty enforcement." In MODERN ACHIEVEMENTS IN LEGAL SCIENCE AND PRACTICE. Baltija Publishing, 2025. https://doi.org/10.30525/978-9934-26-558-7-20.

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Firmansyah, Amrie, and I. Putu. "The Effect of Tax Knowledge Reward and Enforcement Strategies on SMEs Tax Compliance Behavior." In Seventh International Conference on Advances in Social Science Management and Human Behaviour SMHB 2018. Institute of Research Engineers and Doctors, 2018. http://dx.doi.org/10.15224/978-1-63248-160-3-22.

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Vdovichena, Lidiia. "THE NECESSITY OF LIVING LAW IN TAX-LAW ENFORCEMENT." In THEORETICAL AND EMPIRICAL SCIENTIFIC RESEARCH: CONCEPT AND TRENDS. European Scientific Platform, 2020. http://dx.doi.org/10.36074/24.07.2020.v4.10.

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Robertson, D. J. "The road to Home Office type approval." In IEE Colloquium on Camera Enforcement of Traffic Regulations. IEE, 1996. http://dx.doi.org/10.1049/ic:19961347.

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Ferreira, Lindemberg Naffah, Rogerio Zupo Braga, Bruno Meira Tenorio D'Albuquerque, et al. "Secure Tax State Line: a Brazilian State Platform for Monitoring Roads, Designed to Support Tax Enforcement and Compliance." In 2022 IEEE International Carnahan Conference on Security Technology (ICCST). IEEE, 2022. http://dx.doi.org/10.1109/iccst52959.2022.9896597.

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Yanty, Devi, and Milla Setyowati. "Analysis on The Impact of Modernization of Tax Administration on Taxpayers’ Satisfaction on Large Tax Office 2." In Proceedings of the 1st International Symposium on Indonesian Politics, SIP 2019, 26-27 June 2019, Central Java, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.25-6-2019.2287973.

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Sawitri, Dyah, Titis Shinta Dhewi, Candra Hastiwibowo, and Ahmad Ridwan. "The Effect of Amnesty Tax Policy and Tax Sanction on Taxpayer Compliance through Motivation (Study on Primary Tax Office in Malang Raya Area)." In Proceedings of the 2019 International Conference on Organizational Innovation (ICOI 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/icoi-19.2019.81.

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Rahadi, Andi, and Tuti Bahfiarti. "Bailiff’s Interpersonal Communication Skill in Enhancing Good Governance in Maros Tax Office." In International Conference on Communication, Policy and Social Science (InCCluSi 2022). Atlantis Press, 2022. http://dx.doi.org/10.2991/978-2-494069-07-7_54.

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Reports on the topic "Office of Tax Enforcement"

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Gupta, Bhanu, Tejaswi Velayudhan, Prince Dhawan, and Ankur Garg. Why Don’t Firms File Tax Returns on Time? Evidence from the Indian GST. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.086.

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We study the prevalence and reasons for non-filing and late-filing of electronically-filed Goods and services Tax (GST) returns in the Indian context. Despite being easily observable and punitive, we document that about 30 percent of returns are routinely filed late, and about 10 per cent of returns are never filed. Our findings suggest that non-compliance is coming from cases where tax officer intervention is required and that light-touch nudges delivered through automated calls can raise compliance. Encouraging filing increases tax revenue, as non-compliance is not limited to taxpayers with
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Tilahun, Nathanael, and Abebe G. Yihdego. Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low-Income Countries: The Case of Ethiopia. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.033.

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This policy brief is extracted from a full-fledged research report financed by the International Centre for Tax and Development through the Ethiopian Tax Research Network and published in the British Tax Review, Issue 2, 2023. Much international technical assistance is directed towards increasing the capacity of tax authorities in low-income countries to understand and effectively implement the OECD Transfer Pricing Guidelines and thus retain their fair share of revenue from the transnational economic transactions of multinational enterprises. The outcome of such assistance in the case of Ethi
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Slemrod, Joel. Tax Compliance and Enforcement. National Bureau of Economic Research, 2018. http://dx.doi.org/10.3386/w24799.

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Scotchmer, Suzanne, and Joel Slemrod. Randomness in Tax Enforcement. National Bureau of Economic Research, 1988. http://dx.doi.org/10.3386/w2512.

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Gamannossi degl’Innocenti, Duccio, and Matthew D. Rablen. Tax avoidance and optimal income tax enforcement. The IFS, 2017. http://dx.doi.org/10.1920/wp.ifs.2017.1708.

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Troiano, Ugo. Intergovernmental Cooperation and Tax Enforcement. National Bureau of Economic Research, 2017. http://dx.doi.org/10.3386/w24153.

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Besley, Timothy, Anders Jensen, and Torsten Persson. Norms, Enforcement, and Tax Evasion. National Bureau of Economic Research, 2019. http://dx.doi.org/10.3386/w25575.

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Leonard, Herman, and Richard Zeckhauser. Amnesty, Enforcement and Tax Policy. National Bureau of Economic Research, 1986. http://dx.doi.org/10.3386/w2096.

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Aizenman, Joshua. Inflation, Tariffs and Tax Enforcement Costs. National Bureau of Economic Research, 1985. http://dx.doi.org/10.3386/w1712.

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Occhiali, Giovanni, and Michael Falade. Missing the Forest for the Trees: Ekiti State’s Quest for Forestry Revenue and its Impact on Forest Management. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.039.

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Forests are important socio-economic assets in many low-income countries. However, they are often over-exploited as governments do not sufficiently valorise them, including by taxing them inefficiently. This is the case across Nigeria, where forest management and taxation has been effectively decentralised from the federal government to individual states. In this paper we assess the current forestry tax regime in Ekiti State, one of the eight Nigerian states where forests represent more than 50 per cent of land area, and where forest revenue has been historically relevant. Based on 16 intervie
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