Tax Amnesty dalam Perspektif Good Governance
نویسندگان
چکیده
منابع مشابه
The desirability of a permanent tax amnesty
There are two main concerns about tax amnesty. First, if it is anticipated it may increase cheating and reduce the efficiency of the tax system. Second, amnesty may be inequitable by letting cheaters ‘off the hook’. However, several federal governments currently hold a policy of long-term, or permanent, tax amnesty, in apparent defiance of these concerns. This paper examines fully anticipated t...
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متن کاملTax Compliance, Tax Compliance, Tax Morale, and Governance Quality
Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the “puzzle of tax compliance”. In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle. The results reveal a strong correlation between tax morale and tax evasion/compliance which confirms t...
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ژورنال
عنوان ژورنال: Jurnal Ilmiah Administrasi Publik
سال: 2016
ISSN: 2302-2698,2503-2887
DOI: 10.21776/ub.jiap.2016.002.04.6