Relevant bibliographies by topics / Tax amnesty

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
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Academic literature on the topic 'Tax amnesty'

Author: Grafiati
Published: 4 June 2021
Last updated: 31 July 2024

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Journal articles on the topic "Tax amnesty"

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Viriany, Yanti, Henny Wirianata, Liana Susanto,. "Faktor-Faktor Yang Mempengaruhi Kemauan Wajib Pajak Orang Pribadi Untuk Mengikuti Tax Amnesty (Studi Empiris Pada Perguruan Tinggi Di Jakarta Barat)." Jurnal Ekonomi 23, no. 3 (October 24, 2018): 290. http://dx.doi.org/10.24912/je.v23i3.414.

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The purpose of this research was to obtained an empirical evidence about the influence of continuous Government’s campaign, easiness of tax amnesty, tax amnesty’s rate, and tax sanctions on taxpayer’s willingness to enroll tax amnesty. This study use primary data from quesioners. Continuous Government’s campaign measured by 5 questions, easiness of tax amnesty 7 questions, tax amnesty’s rate 7 questions, tax sanctions 2 questions, and taxpayer’s willingnes 4 questions. The respondents were Lecturers in Economic Faculty in Tarumanagara University. This study used statistical tests. The results showed that continuous Government’s campaign and easiness of tax amnesty have sifnificant and positive influence toward taxpayer’s willingness. Meanwhile, tax amnesty’s rate and tax sanctions has no significant influence toward taxpayer’s willingness to enroll tax amnesty.
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Kumalasari, Kiki Intan, Ainur Rahma Wardany, and Septi Kumalasari. "MENUJU BERAKHIRNYA PROGRAM TAX AMNESTY." Jurnal Penelitian Teori & Terapan Akuntansi (PETA) 2, no. 1 (January 7, 2017): 65–78. http://dx.doi.org/10.51289/peta.v2i1.203.

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Penelitian ini bertujuan untuk mendeskripsikan program tax amnesty yang menuju akhir program dalam bulan Maret 2017. Penelitian menggunakan metode deskriptif telaah literatur. Data yang utama kami amati adalah statistik amnesti pajak yang kami peroleh dari website pajak.go.id. statistik tersebut memberikan gambaran engenai respon masyarakat Indonesia terhadap Program ini, kemudian deskripsi kami perdalam dengan mengumpulkan berbagai literatur terkait. Hasil telaah kami menunjukkan menuju berakhirnya program tax amnesti maka kami melihat berdasarkan statistik jumlah repatriasi yang menjadi tujuan besar program ini belum menunjukkan hasil yang maksimal. Respon masyarakat akan program ini dinilai tidak sesuai harapan. Penelitian ini memiliki implikasi sebagai diskursus bagi pembuat kebijakan untuk dijadikan pertimbangan.Kata kunci : Tax Amnesty, repatriasi, deskriptif, telaah literatur
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Pratama, Arie. "Firm Characteristics, Earnings Management, Tax Amnesty, and Firm Value (study in Indonesia public listed companies)." AFEBI Accounting Review 6, no. 2 (January 1, 2022): 62. http://dx.doi.org/10.47312/aar.v6i2.339.

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<p>This research provided two analyses: (1) whether the firm characteristics and earnings management practices might influence the amount of tax amnesty's assets presented in the financial statement; and (2) whether the amount of tax amnesty's assets influenced the firm value. There are 86 observations obtained from Indonesian public listed companies that participate in the tax amnesty program during 2016 – 2017. This research used multiple regression to conduct each analysis. The results showed that a company with a high level of earnings management discloses more tax amnesty's assets. The result also showed that the higher the tax amnesty's assets, the lower the firm value would be. These results showed that a company that conducting earnings management utilise tax amnesty as a haven for avoiding political costs, but on the other side, the tax amnesty disclosure regarded by an investor as an act of confessions of past tax sins. Moreover, these results might contribute to the new insight into tax practices in global business.</p>
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Pratama, Arie. "Market Reaction to Tax Amnesty Information: Survey on Indonesian Public Listed Companies." AFEBI Accounting Review 6, no. 1 (October 7, 2021): 10. http://dx.doi.org/10.47312/aar.v6i01.338.

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<p>This article described the Indonesian market reaction on the announcement of tax amnesty related information in the financial statements. Statement of Financial Accounting Standards (SFAS) No. 70 required companies to recognized and measured the tax amnesty's assets. Tax amnesty's asset was selected as information to be analyzed. The total of 141 observations from the year 2016 – 2017 financial statements were selected as a sample. To measure market reaction, three proxies were used: value relevance, cumulative abnormal return, and trading volume activity. Data analyzed using linear regressions. This article showed that the market reacted to tax amnesty information, although the level of reaction was low. This article also showed that in general, market reaction toward tax amnesty was positive. These results also implied that the SFAS 70's accounting requirement improved the quality of financial statements. </p>
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Ispriyarso, Budi. "Keberhasilan Kebijakan Pengampunan Pajak (Tax Amnesty) di Indonesia." Administrative Law and Governance Journal 2, no. 1 (June 11, 2019): 47–59. http://dx.doi.org/10.14710/alj.v2i1.47-59.

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Abstract The Indonesian government has carried out a tax amnesty policy in 2016. The background for the tax amnesty policy is, among other things, the wealth of Indonesian citizens who have not or have not all been reported in the Annual Notice. Some of the objectives of the tax amnesty, among others, are in the short term to increase tax revenues, the long-term goals include strengthening domestic liquidity, increasing investment, accelerating tax reforms and increasing tax revenues. The problem is whether the tax amnesty carried out by the Indonesian government succeeded, what was the negative side of the implementation of the tax amnesty. Tax amnesty in Indonesia from ransom receipts specifically from the declaration can be said to be successful, but the repatriation failed and the number of participants participating in the tax amnesty program was not as expected. The negative side of the tax amnesty is the tax amnesty, giving rise to a sense of injustice especially for obedient taxpayers, the tax amnesty can lead to non-compliance of taxpayers because they hope that a future tax amnesty and tax amnesty are not in accordance with the principles of law enforcement. Keywords: Tax Amnesty, success and ransom Abstrak Pemerintah Indonesia telah melakukan kebijakan pengampunan pajak (Tax Amnesty ) pada tahun 2016. Latar belakang dilakukannya kebijakan tax amnesty tersebut, antara lain adalah karena banyaknya harta warga negara Indonesia yang belum atau belum semuanya dilaporkan dalam Surat Pemeritahuan Tahunan. Beberapa tujuan tax amnesty, antara lain adalah dalam jangka pendeknya meningkatkan penerimaan perpajakan, tujuan jangka panjangnya antara lain adalah memperkuat likuiditas domestik, peningkatan investasi, mempercepat reformasi perpajakan dan meningkatkan penerimaan pajak. Permasalahannya adalah apakah tax amnesty yang dilakukan pemerintah Indonesia berhasil, apa saja yang menjadi sisi negatif dari pelaksanaan tax amnesty tersebut. Tax amnesty di Indonesia dari penerimaan tebusan khususnya dari deklarasi dapat dikatakan berhasil, namun dari repatriasinya gagal dan dari jumlah peserta yang mengikuti program tax amnesty tidak seperti yang diharapkan. Sisi negatif dari tax amnesty adalah tax amnesty, menimbulkan rasa ketidak adilan khususnya bagi wajib pajak yang patuh, tax amnesty dapat menimbulkan ketidakpatuhan wajib pajak karena berharap ada tax amnesty di masa yang akan datang dan tax amnesty tidak sesuai dengan prinsip penegakan hukum. Kata kunci : Tax Amnesty, keberhasilan dan uang tebusan
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Salma, Aulia Mutiara, Ayuning Larasati, Diny Melgasari, and Tulus Suryanto. "Policy Analysis on Tax Amnesty, Tax Compliance, and Tax Audit on Tax Revenue: Bibliometric Analysis." Jurnal Audit, Pajak, Akuntansi Publik (AJIB) 1, no. 2 (December 30, 2022): 99. http://dx.doi.org/10.32897/ajib.2022.1.2.2196.

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Tax is one of the state revenues used to finance the State Expenditure Budget (APBN). This study aims to provide empirical evidence of the effect of implementing tax amnesty, tax compliance, and tax audit policies on tax revenues. The method used in this research is descriptive quantitative method. Data collection uses the help of the Harzing's Publish or Perish program with the keywords used Tax amnesty, Tax Compliance, Tax audit. From the results of the research carried out, then mapping the findings using the VOSviewers application to be taken as a bibliometric analysis tool to visualize the network of authors and keywords. The results of the study show that tax amnesty, tax compliance, and tax audits have an effect on tax revenues. The tax amnesty policy is more effective in increasing tax revenue compared to tax compliance and tax audits. Keywords: Tax Amnesty, Tax Compliance, Tax Audit, and Tax Revenue
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Nirwana, Nihlatul Qudus Sukma. "Dampak Tax Amnesty Terhadap Pelaku UMKM di Kabupaten Sidoarjo." Journal of Accounting Science 2, no. 2 (August 5, 2019): 91. http://dx.doi.org/10.21070/jas.v2i2.1566.

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This study aims to 1) To analyze interpretively the impact of the implementation of tax amnesty on MSMEs in Sidoarjo district. 2) To analyze and follow up the monitoring and evaluation model of the Tax Amnesty against MSME Actors in Sidoarjo Regency. The research subjects were MSME actors who performed Amnesty Taxes. The technique of collecting data uses In Depth Interview, Literature Study, Documentation. The technique of analyzing data uses qualitative data which is demonstrated by Focus Group Discussion (FGD). From the results of the study there are (1) negative impacts obtained: (a) weakening tax administration and reducing state revenues, (b) increasingly widening the income distribution gap, (c) creating social and racial jealousy, (d) the perception that Indonesia is a failed country because unable to enforce the rule of law in his own country. Whereas Dapak is positively obtained (a) Increasing state income, (b) Giving birth to new tax objects, (c) Secrets of taxpayers participating in the tax amnesty guaranteed security, (d) Increasing the growth of the property industry in the country, (e) Tax elimination that should be owed (f) Improve taxpayer compliance. (2) there are still many MSME actors in Sidoarjo who do not carry out Tax Amnesy because the public is afraid that in relation to the reduced profits (3) there is a lack of socialization and simulation of tax amnesty carried out by the government.
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Asrul, Asrul, Darwis Lannai, and Hamzah Ahmad. "Analisis Faktor-Faktor Yang Mempengaruhi Manajemen Perusahaan Mengikuti Tax Amnesty." PARADOKS : Jurnal Ilmu Ekonomi 1, no. 1 (October 31, 2018): 132–51. http://dx.doi.org/10.33096/paradoks.v1i1.92.

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Penelitian ini bertujuan untuk menguji factor-faktor yang mempengaruhi manajemen perusahaan mengikuti tax amnesty. Penelitian ini menggunakan variabel pengetahuan, persepsi, pelayanan fiskus, manfaat, dan sanksi sebagai variabel independent dan motivasi manajemen perusahaan ikut amnesty pajak sebagai variable dependen. Sampel penelitian ini adalah manajemen perusahaan yang terdaftar pada Kantor Pelayanan Pajak Madya Makassar. Sampel dilakukan dengan rumus slovin. Metode pengumpulan data dilakukan dengan kuesioner disebarkan langsung ke manajemen perusahaan sebanyak 85 kuesioner. Data dianalisis dengan menggunakan Analisis Regresi Linear Berganda. Hasil penelitian ini menunjukkan bahwa secara simultan variable pengetahuan, persepsi, pelayanan fiskus, manfaat dan sangsi berpengaruh signifikan terhadap motivasi manajemen perusahaan mengikuti amnesti pajak. Berdasarkan uji parsial variable persepsi, dan manfaat, berpengaruh positif signifikan terhadap motivasi manajemen perusahaan ikut amnesty pajak, variable pelayanan berpengaruh positif tidak signifikan terhadap motivasi manajemen perusahaan ikut amnesty pajak, dan variabel pengetahuan dan sanksi berpengaruh negatif tidak signifikan terhadap motivasi manajemen perusahaan ikut amnesty pajak.
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Ardiansyah, Riyans, Made Sudarma, Ali Djamhuri, and Wuryan Andayani. "TAXPAYER COMPLIANCE AND TAX AMNESTY; DOES TAX AMNESTY WORK?" International Journal of Accounting and Business Society 29, no. 3 (December 1, 2021): 139–54. http://dx.doi.org/10.21776/ub.ijabs.2021.29.3.5.

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Purpose — This study aimed to analyze tax amnesty from the perspective of taxpayers, such as large-scale entrepreneurs, small-scale entrepreneurs, private company employees, tax consultants, and lecturers, and assess whether tax amnesty can increase taxpayer compliance Design/methodology/approach — This study used an interpretive paradigm and transcendental phenomenology. The interpretive paradigm aims to understand and explain the social world from a personal perspective. Transcendental phenomenology is a suitable method to analyze the experience of informants after joining the tax amnesty policy. Findings — Based on the results of the study, it can conclude several findings. First, taxpayers participate in tax amnesty because they want to report all assets without being penalized; second, taxpayers want to get a low tax rate. Third, taxpayers want to avoid tax audits. The analysis of transcendental phenomenology concluded that tax amnesty could increase taxpayer compliance but not for a long time. Practical implications — The tax authority should evaluate and improve in preparing the following tax amnesty policy, especially the tax amnesty implementation and targets. Taxpayers use tax amnesty to gain profits. Originality/value — This study reveals the views of taxpayers in-depth about the tax amnesty program. So that it can view the motivation of taxpayers to follow taxpayers. Hopefully, these findings can provide a broader and deeper picture of the views of taxpayers so that they can be taken into consideration by the government and future researchers Keywords — tax amnesty, transcendental phenomenology, low tax rates, taxpayer compliance Paper type — Field Research
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Mujiyati, Mujiyati, Muhammad Abdul Aris, and Zulfikar Zulfikar. "Tax amnesty and company value: Testing tax avoidance as an intervening variable." Investment Management and Financial Innovations 19, no. 3 (August 25, 2022): 176–88. http://dx.doi.org/10.21511/imfi.19(3).2022.15.

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This study aims to examine the relationship between tax amnesty on company value, analyze the role of tax avoidance behavior to determine the direct and indirect relationship of tax amnesty on company value. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange after the implementation of the tax amnesty in Indonesia in 2017–2020. The sample includes 54 companies in order to obtain 216 observational data points. A multiple linear regression model was used to analyze the relationship between the variables. The tests carried out include partial coefficient tests and model accuracy tests. The results of the study reveal that tax amnesty increases the company’s efforts to do tax avoidance. Second, the tax amnesty granted by the government could increase the value of a company. Third, success in tax avoidance efforts has an impact on increasing the value of a company. Fourth, tax avoidance mediates the relationship between tax amnesty and firm value. These results indicate that although tax amnesty can increase company value, it does not guarantee that taxpayers (companies) will stop tax avoidance.
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More sources

Dissertations / Theses on the topic "Tax amnesty"

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Zham, Olena Yuriyivna, and Lilia Alexandrovna Rudenko. "Prospects of "tax amnesty"." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53905.

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1. Zakon Ukrainy vid 15.06.2021 №1539-IX «Pro vnesennia zmin do Podatkovoho kodeksu Ukrainy ta inshykh zakoniv Ukrainy shchodo stymuliuvannia detinizatsii dokhodiv ta pidvyshchennia podatkovoi kultury hromadian shliakhom zaprovadzhennia odnorazovoho (spetsialnoho) dobrovilnoho deklaruvannia fizychnymy osobamy nalezhnykh yim aktyviv ta splaty odnorazovoho zboru do biudzhetu». URL: https://zakon.rada.gov.ua/laws/show/1539-20#Text (data zvernennia 05.10.2021).
Theses consider the goals of tax amnesty in Ukraine. In addition, these theses examine who can benefit from the amnesty, which assets can be amnestied, what collection rates and what are the prospects for this procedure.
У тезах розглядається цілі податкової амністії в Україні. Крім того, в даних тезах досліджується хто може скористатися амністією, які активи можна амністувати, які ставки збору та які перспективи даної процедури.
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Basson, Louwrens Lewis. "Die effektiwiteit van belasting amnestieprogramme in Suid–Afrika / L.L. Basson." Thesis, North-West University, 2010. http://hdl.handle.net/10394/4568.

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South Africa has already implemented three tax–amnesty programmes: the Second Small Business Tax Amnesty 10 of 2006, the Exchange Control Amnesty Act 12 of 2003 and the Tax Amnesty Act 19 of 1995. In the 2010 budget announcement the Minister of Finance, Mr. Pravin Gordan, announced that there will be another chance for taxpayers to get their tax affairs in order with the Voluntary Disclosure Programme. The main goal of this study is to determine whether the Voluntary Disclosure Programme will prove to be effective or not. The research method utilised is based on an advanced literature study. The secondary goals are as follows: * to obtain a thorough knowledge regarding the three previous tax–amnesties that was implemented in South Africa. A prediction as to the success of the Voluntary Disclosure Programme can be made when using the total number of applications received and the amount of revenue that was received by the previous amnesties, as a measure of success; * to obtain a thorough knowledge of other countries' amnesty–programs, including the following: Australia, Ireland, Canada and the United Kingdom. Their experience and successes regarding their amnesty–programs will be used to predict the success of the Voluntary Disclosure Programme; an * to determine whether the Voluntary Disclosure Programme can be declared as fair. This study indicated that the Voluntary Disclosure Programme may not be effective and that it may have a negative impact on the tax compliance of taxpayers. A recommendation from this study is that the government should win the trust of taxpayers, which will lead to an automatic improvement in tax compliance. This study indicated that the tax amnesty programs should not be used as a mechanism to enhance tax compliance. An issue that needs further exploration is the impact that the Voluntary Disclosure Programme will have in the long–term on tax compliance in South Africa.
Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.
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Granova, Olga. "A critical analysis of the VAT Act amendments relevant to South African municipalities." Diss., Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-03022009-111032/.

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Jaramba, Toddy. "Voluntary disclosure programmes and tax amnesties: an international appraisal." Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1015666.

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Tax amnesties are government programs that typically allow a short period of time for tax evaders to voluntarily repay previously evaded taxes without being subject to penalties and prosecution that discovery of such tax evasion normally brings. Tax amnesties differ widely in terms of coverage, tax types, and incentives offered. A state’s Voluntary Disclosure Programme is another avenue available to taxpayers to assist them in resolving their state tax delinquencies. This programme is an on-going programme as compared to a tax amnesty, which is there for a limited time period only. The main goal of the research was to describe the tax amnesty and the voluntary disclosure programmes in South Africa and to assess their advantages and disadvantages. This thesis also discussed another form of voluntary disclosure programme, referred to as an Offshore Voluntary Disclosure Programme, which allows taxpayers with unreported foreign bank accounts, and presumably unreported foreign income, to voluntarily disclose their affairs. The study found that, due to tax amnesties, Government raises more tax revenue not only in the short run from collecting overdue taxes but also by bringing former non-filers back into the tax system for the long run. It was also found that, initially short-run revenue brought in from overdue taxes will be positive for the first amnesty and then decline each time the amnesty is offered repeatedly. The reason for the decline in revenue might be that tax amnesties provide incentives for otherwise honest taxpayers to start evading taxes because they will anticipate the offering of future amnesties, thereby weakening tax compliance. The costs associated with amnesty programmes include negative long run revenue impact and also that amnesty programmes reduce compliance by taxpayers in the long-run. In South Africa tax amnesties, especially the voluntary disclosure programme, are likely to be successful since they will increase the revenue yield and also bring non-filers back on the tax rolls.
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Skaff, Charbel. "Les manifestations psychopathologiques chez les mères des enlevés de la guerre libanaise (1975-1990) : du complexe de Pénélope au deuil paradoxal." Thesis, Strasbourg, 2015. http://www.theses.fr/2015STRAG009/document.

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La Guerre Civile libanaise (1975-1990) fut notamment marquée par l’enlèvement de militaires mais aussi de civils. Depuis la loi d’Amnistie de 1991, nous examinerons précisément les répercussions sur la santé psychique de familles d’enlevés, grâce à des entretiens non directifs et la collecte de récits poétiques comme épistolaires, selon la lecture du TAT. La justice transitionnelle est une prospective de reconstruction du Liban. Elle permettrait de lever le voile d’ignorance sur le sort des disparus, pour faciliter le processus de deuil. Mais pour l’heure, les familles souffrent du silence de l’Etat qui enterre l’histoire du Liban, ceci tant que le sort des disparus demeurera inidentifiable. En dépit de ce silence qui annihile toute entreprise de séparation psychique entre les familles et les disparus, condamnant ainsi les mères libanaises à la répétition infinie du trauma, à l’instar de Pénélope tissant et détissant sans cesse les liens du linceul de Télémaque, celles-ci peuvent réaccoucher d’elles-mêmes ; et se tourner, en pleine conscience, vers un avenir, une destinée propre, via le processus du « deuil paradoxal ». Ce concept, loin d’abonder dans le sens de l’évitement ou du déni des disparus, consiste en une réapparition du moi des mères, dans l’opération psychosomatique de procéder au deuil, non de leurs proches, mais du traumatisme qui les avait de prime abord anéanties, jusqu’au vide dépressif. C’est, paradoxalement, grâce à leur fonctionnement limite que les mères des disparus libanais vont pouvoir opérer ce « retour » à leur moi qu’elles imaginaient perdu
The Lebanese Civil War (1975 - 1990) has been mainly remarkable as far as the kidnapping of soldiers as much as of civilians is concerned. Up to the 1991 Amnesty Law, we will precisely examine the consequential effects on psychic health on rapted families thanks to non guiding interwiews, and the gathering poetical or written accounts, according to the reading of TAT.The transitional justice is a prospective for the rebuild of Lebanon. It could help to clear the mist about the missing's fate, to help people to go out of mourning. But at the present time, the families are enduring the silence of the State, that is burying and forgetting the history of Lebanon, that the missing's fate will remain unestablished for ever. In spite of this silence that destroys any attempt of psychic breaking up between the families and the missings, blocking up that way the Lebanese mothers in the perpetual repetition of the trauma, like Penelope doing and undoing her work that consisted in weawing the shroud of Telemaque's father- in - law, they can deliver of herselves; and decide to look at a future, an own destiny, through the process of "paradoxal nourning".This concept,far from avoiding or denying the missings, consists in a new coming out of the mother's ego, in the psychosomatic way to initiate mourning not of the next of kin, but the traumatism that had prostrated them first up to the depressive emptyness. Paradoxically, bringing the mothers of Lebanese missings to their extreme limits will next allow them to get back to their ego that they imagined as lost for ever at first
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Allschwang, Alan Louis. "Come into my parlour said the spider to the fly! The 2003 income tax amnesty: a golden opportunity or a tax trap?" Thesis, 2008. http://hdl.handle.net/10539/4783.

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Junpath, Sachin Vir. "Multiple tax amnesties and compliance in South Africa." Thesis, 2014. http://hdl.handle.net/10321/1153.

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Submitted in fulfillment of the requirement for the Degree of Master of Technology: Taxation, Durban University of Technology, 2013.
South Africa has seen tremendous changes since 1994, from the introduction of a new government to structural changes in tax administration; one of the challenges the government faced in the new democracy, was the restructuring of the tax system. Multiple tax amnesty programs were thus introduced between 1995 and 2010 to provide immunity for limited periods to citizens and small businesses for past non-compliance without being subjected to additional tax, interest, penalties or prosecution. Although extensive research conducted abroad has illustrated the potential problems and complexities that could arise from multiple amnesties, very little research has been conducted in South Africa to evaluate the viability of offering repeated amnesties. The emphasis in this study was therefore on the Small Business Tax Amnesty of 2006, and its primary purpose was to explore the effects that multiple tax amnesties have on compliance and whether it is possible for tax compliance to improve if further tax amnesties are introduced. This study used a quantitative research approach to gather data from 146 respondents from an Audit firm database containing information about taxpayers qualifying as small business who applied for amnesty and taxpayers that did not apply for amnesty between 1 August and 30 June 2007. Analysis of the data revealed that tax amnesties in South Africa should not be offered on a frequent basis to non-compliant taxpayers as it causes non-compliant taxpayers to anticipate further amnesties which could impact negatively on tax compliance as a whole. The findings also indicated that educating taxpayers about tax issues could result in better tax compliance thus contributing to the development of a fair and equitable society. Based on the findings, this study makes recommendations to government, the tax authority and policy makers regarding the effects of multiple tax amnesties.
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Davis, Ann Boyd. "Can a Financial Statement Pronouncement Increase State Tax Compliance and Revenues? Understanding the Effect of FIN 48 on the National Nexus Program." 2010. http://trace.tennessee.edu/utk_graddiss/687.

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Thesis (Ph. D.)--University of Tennessee, Knoxville, 2010.
Title from title page screen (viewed on July 14, 2010). Thesis advisor: LeAnn Luna. Vita. Keywords: Permanent tax amnesty program, FIN 48, MTC, NNP. Includes bibliographical references.
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Whitfield, Royden Bryan. "Taxation implications arising from South African residents owning or having a tax interest in fixed property in Greece." Diss., 2008. http://hdl.handle.net/10500/2202.

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This study investigates, identifies and provides flowchart summaries of the various forms of taxation in South Africa and to a lesser extent Greece affecting South African residents who own or have financed fixed property in Greece. These residents have to comply with the Income Tax and Estate Duty Acts in South Africa and the relevant taxation laws in Greece. An amnesty gave South Africans an opportunity to voluntarily declare their fixed properties and to regularise their foreign assets and tax affairs without the fear prosecution. The practical application of the various taxation provisions in both countries is extremely complex and often residents are not even aware that certain provisions apply to them. In addition there is the risk of paying nearly double the marginal rate of Income Tax and Estate Duty in South Africa and double taxation on donations. This study also provides suggestions and possible solutions to problems identified.
Taxation
M. Tech. (Taxation)
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Blanchette, Maude. "L’effet des lois sur l’évasion fiscale : une synthèse systématique des recherches évaluatives." Thèse, 2009. http://hdl.handle.net/1866/4057.

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Contexte et objectif. L’évasion fiscale a généré des pertes annuelles variant entre 2 et 44 milliards au Canada entre 1976 et 1995. Avec la croissance de l’évasion fiscale dans les années 1980 et 1990 plusieurs législations se sont attaquées à ce phénomène en mettant en place des mesures telles que les amnisties, les réformes fiscales et les nouvelles lois. Ces dernières reposent non seulement sur des principes théoriques distincts, mais leur efficacité même est remise en question. Bien que plusieurs auteurs affirment que les criminels en col blanc sont réceptifs aux sanctions pénales, une telle affirmation repose sur peu de preuves empiriques. L’objectif de ce mémoire est donc de réaliser une synthèse systématique des études évaluatives afin de faire un bilan des lois fiscales et d’évaluer leurs effets sur la fraude fiscale. Méthodologie. La synthèse systématique est la méthodologie considérée comme la plus rigoureuse pour se prononcer sur l’effet produit par une population relativement homogène d’études. Ainsi, 18 bases de données ont été consultées et huit études ont été retenues sur les 23 723 références. Ces huit études contiennent neuf évaluations qui ont estimé les retombés des lois sur 17 indicateurs de fraude fiscale. L’ensemble des études ont été codifiées en fonction du type de loi et leur rigueur méthodologique. La méthode du vote-count fut employée pour se prononcer sur l’efficacité des lois. Résultats. Sur les 17 indicateurs, sept indiquent que les lois n’ont eu aucun effet sur l’évasion fiscale tandis que six témoignent d’effets pervers. Seulement quatre résultats sont favorables aux lois, ce qui laisse présager que ces dernières sont peu efficaces. Toutefois, en scindant les résultats en fonction du type de loi, les réformes fiscales apparaissent comme une mesure efficace contrairement aux lois et amnisties. Conclusion. Les résultats démontrent que les mesures basées sur le modèle économique de Becker et qui rendent le système plus équitable sont prometteuses. Les amnisties qui visent à aller chercher des fraudeurs en leur offrant des avantages économiques et en suspendant les peines sont non seulement inefficaces, mais menaceraient le principe d’autocotisation basé sur l’équité.
Introduction and objectives. Between 1976 and 1995, tax evasion has generated losses varying between 2 to 44 billions in Canada. In order to stop the upward trend observed in tax evasion in the 1980s and 1990s, several jurisdictions introduced legal measures such as amnesties, tax reforms and new legislations. Not only these measures rest on different paradigms but their effectiveness has yet to be proven. While it is generally argued that threats of legal sanctions are effective to deal with offenders involved in economic crimes, such a claim rests on weak empirical evidence. By conducting a systematic review, the objective of this thesis is to further our understanding about the effect of tax laws on tax evasion. Method. Systematic review is referred to as the most suitable method to review a body of literature on a given subject and to determine its effect on a particular outcome. We searched 18 databases that led to the identification of 23,723 references. Overall, 8 studies containing 9 evaluations met inclusion criteria and were kept for the review. These studies assess the effect of tax laws on a total of 17 variables. All studies were assessed based on the type of law and their methodological robustness. The vote-count method was then used to identify effective measures. Results. Out of the 17 outcomes, 7 indicate that laws have no effect on tax evasion while 6 show increases in tax evasion indicators. Only 4 outcomes were in the expected direction. On the other hand, by grouping results according to the type of measures, tax reform appears as the only effective intervention. Conclusion. Our results suggest that programs based on Becker’s economic model and that promote equity are promising. Amnesties seeking to identify tax evaders by offering economic advantages and sanction immunity are not only ineffective but could compromise a system based on self-assessment, which rest on the principle of perceived equity.
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Books on the topic "Tax amnesty"

1

United States. Congress. Joint Committee on Taxation., ed. Tax amnesty. Washington: U.S. G.P.O., 1998.

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Muttaqin, Zainal. Tax amnesty di Indonesia. Bandung: Refika Aditama, 2013.

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Iowa. Dept. of Revenue & Finance., ed. Iowa tax amnesty report. [Des Moines]: State of Iowa, Dept. of Revenue and Finance, 1987.

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Malherbe, Jacques. Tax amnesties. Alphen aan den Rijn: Kluwer Law International, 2011.

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Goldstein, Louis L. Maryland's tax amnesty: A final report. [Annapolis, Md.]: Treasury Dept., Comptroller's Office, 1988.

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Baer, Katherine. Tax amnesties: Theory, trends, and some alternatives. Washington, D.C: International Monetary Fund, 2008.

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Collector, San Francisco (Calif ). Office of the Treasurer and Tax. The San Francisco business & payroll tax penalty amnesty. San Francisco, CA: Tax Collector's Office, 1994.

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Nelson A. Rockefeller Institute of Government., ed. State tax amnesty programs: A comparative analysis. Albany, NY: Nelson A. Rockefeller Institute of Government, State University of New York, 1987.

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New York (State). Dept. of Taxation and Finance, ed. New York State tax amnesty final report. [Albany, NY]: New York State Dept. of Taxation and Finance, 1988.

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New York (State). Office of Tax Policy Analysis., ed. Tax amnesty: Review of New York State's 1996-97 amnesty program : report to the governor and legislature. Albany, N.Y: The Office, 1998.

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Book chapters on the topic "Tax amnesty"

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Marchese, Carla. "Tax Amnesty." In Encyclopedia of Law and Economics, 1991–2001. New York, NY: Springer New York, 2019. http://dx.doi.org/10.1007/978-1-4614-7753-2_24.

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Marchese, Carla. "Tax Amnesty." In Encyclopedia of Law and Economics, 1–12. New York, NY: Springer New York, 2014. http://dx.doi.org/10.1007/978-1-4614-7883-6_24-1.

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Marchese, Carla. "Tax Amnesty." In Encyclopedia of Law and Economics, 1–12. New York, NY: Springer New York, 2021. http://dx.doi.org/10.1007/978-1-4614-7883-6_24-2.

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Herawati, N., Rahmawati Bandi, D. Setiawan, and D. Indudewi. "Taxpayer considerations when utilizing Indonesia’s tax amnesty policy." In Facing Global Digital Revolution, 111–14. Boca Raton : CRC Press, Taylor & Francis Group, [2020] | “Proceedings of the 1st International Conference on Economics, Management, and Accounting (BES 2019), July 10, 2019, Semarang, Indonesia”--Title page.: Routledge, 2020. http://dx.doi.org/10.1201/9780429322808-26.

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Puspitasari, Chandra Dewi, Adi Sulistiyono, and I. Gusti Ayu Ketut Rachmi Handayan. "Repatriation Through Tax Amnesty: An Effort for Indonesia to Overcome Tax Evasion in Tax Haven Countries." In Proceedings of the International Conference on Law, Economic & Good Governance (IC-LAW 2023), 238–44. Paris: Atlantis Press SARL, 2024. http://dx.doi.org/10.2991/978-2-38476-218-7_39.

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Prawira, I. F. A. "Understanding taxpayers’ attitudes towards tax amnesty policy." In Advances in Business, Management and Entrepreneurship, 358–65. CRC Press, 2020. http://dx.doi.org/10.1201/9780429295348-79.

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Svobodová, Tereza, and Michal Radvan. "Tax Amnesty in the Czech Republic – Cui Bono?" In Interaction of Law and Economics: Sustainable Development, 183–92. Sciendo, 2024. http://dx.doi.org/10.2478/9788367405331-021.

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Rahayu, N., and N. Dwiyanto. "Tax amnesty policy implementation: The supporting and inhibiting factors." In Competition and Cooperation in Social and Political Sciences, 83–91. Routledge, 2017. http://dx.doi.org/10.1201/9781315213620-11.

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Daszyńska, Jolanta A. "Rebelia Johna Friesa (1799–1800)." In Władza i polityka w czasach nowożytnych. Dyplomacja i sprawy wewnętrzne. Wydawnictwo Uniwersytetu Łódzkiego, 2020. http://dx.doi.org/10.18778/8220-090-4.15.

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Fries’ Rebellion of 1799 was an uprising, in opposition to a direct federal property tax. It was an armed tax revolt led by John Fries. In July 1798, the Federalist-controlled U.S. Congress, voted a direct tax on all real property, including buildings, land and slaves. This tax widespread the national resentment against the “Allien and Sedition Acts”, which infuriated the German farmers of Bucks, Northampton, and Montgomery counties in Pennsylvania. Several hundred farmers took up arms. At Bethlehem, Pa. Fries and his men forced a group of tax resisters who had been imprisoned under the custody of the federal marshal. In response, President Adams called out a force of federal troops of militia, who marched into the rebellious counties and began making wholesale arrests of the insurgents. John Fries was captured and subsequently tried twice, convicted of treason and sentenced to hang. He was pardoned by Adams who declared a general amnesty for all those who had been involved in the rebellion.
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Hockenos, Paul. "Between Harrisburg and Hiroshima." In Joschka Fischer and the Making of the Berlin Republic, 131–71. Oxford University PressNew York, NY, 2007. http://dx.doi.org/10.1093/oso/9780195181838.003.0006.

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Abstract With a mandate to reform and liberalize, the Social Democrats put the Adenauer era and two decades of conservative rule definitively behind the Federal Republic. “We haven’t arrived at the end of our democracy, we’re just getting started,”Willy Brandt announced with pomp to the Bundestag upon his 1969 inauguration.1 He replaced Adenauer’s slogan “No Experiments” with his own: “No Fear of Experiments!”2 The Brandt government ushered in the new era with a flurry of domestic reforms and obsessive restructuring. New legislation in the domains of voting rights, the environment, labor law, social policy, the tax code, and civil liberties breathed fresh life into the body politic. Funding for education was doubled, which dramatically facilitated the access of lower income groups to higher education. Between 1970 and 1975, federal outlays for social and welfare policies increased by more than a third.3 Also, in an act of extending the olive branch to the post-student movement left, the new government declared a general amnesty for extra-parliamentary activists who had run afoul of minor laws, such as trespassing.
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Conference papers on the topic "Tax amnesty"

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Kurnia Rahayu, Siti. "Tax Amnesty Policy as Tax Reform Foundation." In Proceedings of the International Conference on Business, Economic, Social Science and Humanities (ICOBEST 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/icobest-18.2018.3.

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Darma, Sapta, Tubagus Ismail, Rudi Zulfikar, and Tri Lestari. "Tax Avoidance towards Tax Ratio after Tax Amnesty Program." In Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia. EAI, 2023. http://dx.doi.org/10.4108/eai.4-11-2022.2329789.

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Munir, Ahmad. "Good Governance on Tax Amnesty." In International Conference on Law, Governance and Globalization 2017 (ICLGG 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/iclgg-17.2018.5.

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Santoso, Muhammad Rifky, Azhar Maksum, Rina Br Bukit, and Ramli. "Shareholders, Tax Amnesty and Tax Planning for Manufacture Industry in Indonesia." In Economics and Business International Conference 2019. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0009200701620169.

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Henna, Mahda, Deki Fermansyah, and Sulistiyono Sulistiyono. "How the Tax Amnesty Affects the State Revenue Tax Sector in Indonesia." In The First International Conference On Islamic Development Studies 2019, ICIDS 2019, 10 September 2019, Bandar Lampung, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.10-9-2019.2289351.

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Darmayanti, Novi. "The Effects Of Tax Sanction, Fiscal Services, Tax Knowledge, And Tax Amnesty On Taxpayer Compliance." In Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.13-2-2019.2286025.

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Trisnawati, Estralita, Elizabeth S. Dermawan, and M. F. Djeni Indrajati. "Tax Avoidance Strengthens Customers’ Concentration on Tax Aggressiveness Before and After the Tax Amnesty Period." In Tenth International Conference on Entrepreneurship and Business Management 2021 (ICEBM 2021). Paris, France: Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220501.016.

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Tofan, Mihaela. "TAX AMNESTY FOR SOCIAL CONTRIBUTION IN ROMANIAN LEGAL FRAMEWORK." In Law & Political Science Conference, Vienna. International Institute of Social and Economic Sciences, 2017. http://dx.doi.org/10.20472/lpc.2017.001.006.

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Sugiartha, I. Nyoman Gede, I. Nyoman Sutama, and I. Nyoman Sujana. "The Provision of Sanction in Tax Amnesty in Indonesia." In Proceedings of the International Conference on Business Law and Local Wisdom in Tourism (ICBLT 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/icblt-18.2018.15.

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Nurameliani, Noni, and Abdul Rahman. "Tax Amnesty Policy on Good Governance Principle in Indonesia." In Proceedings of the Third International Conference Administration Science, ICAS 2021, September 15 2021, Bandung, Indonesia. EAI, 2022. http://dx.doi.org/10.4108/eai.15-9-2021.2315245.

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Reports on the topic "Tax amnesty"

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

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Rukundo, Solomon. Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda. Institute of Development Studies (IDS), December 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. It is also argued that tax amnesties might incentivise non-compliance – taxpayers may engage in non-compliance in the hope of benefiting from an amnesty. This paper examines the administration of tax amnesties in various jurisdictions around the world, including the United States, Australia, Canada, Kenya and South Africa. The paper makes a cost-benefit analysis of these and other tax amnesties – and from this analysis develops a model tax amnesty, whose features maximise the benefits of a tax amnesty while minimising the potential costs. The model tax amnesty: (1) is permanent, (2) is available only to taxpayers who make a voluntary disclosure, (3) relieves taxpayers of penalties, interest and the risk of prosecution, but treats intentional and unintentional non-compliance differently, (4) has clear reporting requirements for taxpayers, and (5) is communicated clearly to attract non-compliant taxpayers without appearing unfair to the compliant ones. The paper then focuses on the Ugandan tax amnesty introduced in July 2019 – a Voluntary Disclosure Programme (VDP). As at 7 November 2020, this initiative had raised USh16.8 billion (US$6.2 million) against a projection of USh45 billion (US$16.6 million). The paper examines the legal regime and administration of this VDP, scoring it against the model tax amnesty. It notes that, while the Ugandan VDP partially matches up to the model tax amnesty, because it is permanent, restricted to taxpayers who make voluntary disclosure and relieves penalties and interest only, it still falls short due to a number of limitations. These include: (1) communication of the administration of the VDP through a public notice, instead of a practice note that is binding on the tax authority; (2) uncertainty regarding situations where a VDP application is made while the tax authority has been doing a secret investigation into the taxpayer’s affairs; (3) the absence of differentiated treatment between taxpayers involved in intentional non-compliance, and those whose non-compliance may be unintentional; (4) lack of clarity on how the VDP protects the taxpayer when non-compliance involves the breach of other non-tax statutes, such as those governing financial regulation; (5)absence of clear timelines in the administration of the VDP, which creates uncertainty;(6)failure to cater for voluntary disclosures with minor errors; (7) lack of clarity on VDP applications that result in a refund position for the applicant; and (8) lack of clarity on how often a VDP application can be made. The paper offers recommendations on how the Ugandan VDP can be aligned to match the model tax amnesty, in order to gain the most from this compliance tool.
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Castro, Edgar, and Carlos Scartascini. Imperfect Attention in Public Policy: A Field Experiment during a Tax Amnesty in Argentina. Inter-American Development Bank, April 2019. http://dx.doi.org/10.18235/0001661.

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Akalu, Mulugeta, Misganaw Gashaw, and Zerihun Asegid. The Tax Response to COVID-19 in Ethiopia: Lessons for the Future. Institute of Development Studies, January 2023. http://dx.doi.org/10.19088/ictd.2023.002.

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The government of Ethiopia, like other governments, has provided tax response measures in order to mitigate the socio-economic impacts of COVID-19. These measures, among others, include a waiver of outstanding tax liabilities that taxpayers owe to the government; a tax amnesty or relief on interest and penalties for tax debt; and an extension of filing and tax payment deadlines. These tax measures were adopted with the purposes of helping affected businesses, to keep employees at work, to stimulate the economy and to reduce COVID-19 infections. To be effective, tax relief measures should have been targeted, temporary, speedy, abuse resistant, cost recoverable, predictable, reversible, scalable, easy to administer, resilient to health measures, and adapted to the specific needs of Ethiopia. The strong sides of the Ethiopian tax responses are their speedy nature and the fact that they consider the revenue space and address the status of the poor. The challenges observed on the design and enforcement of the tax measures include lack of adequate targeting, lack of prior assessment, administrative uneasiness, lack of records on the revenue loss, absence of monitoring and evaluation, and that they unfairly benefitted those who failed to comply with their tax duties. Prior assessment, targeted support, convenient response administration, coordination among the government organs, the need for the tax responses to be free from discrimination, the need for appropriate data recording, fair dispute settlement procedures and the need for a permanent disaster response department are suggested for similar incidents in the future.
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