While endodontic (dentoalveolar) abscesses can cause significant morbidity, in susceptible individuals they can pose life-threatening problems. This paper provides an overview of the more serious sequelae of endodontic abscesses, and provides examples of ‘high risk’ situations in practice in which these serious complications are more likely to occur.

Several administrations have adopted electronic fiscal devices (EFDs) in their quest to combat noncompliance, particularly as regards sales and the value-added tax (VAT) payable on sales. The introduction of EFDs typically requires considerable effort and has costs both for the administration and for the taxpayers that are affected by the requirements of the new rules. Despite their widespread ...

<p><em>The e-samsat application is an improvement from Bapenda service system in serving motor vehicle tax payments by Motor Vehicle Taxpayers. This study aims to determine the effect of taxpayers' perceptions usefulness and convenience as a factor that influences taxpayers using application. research use quantitative method with population Taxpayers who are registered Samsat Bekasi...

The field of digital economy income tax compliance is still in its infancy. limited collection government taxes has forced the Inland Revenue Board Malaysia (IRBM) to develop a solution improve sector so that taxpayers may report voluntary or take firm action. ability diagnose taxpayer's will ensure IRBM effectively collects and gives revenues country. However, it challenges extracting necessar...

In 1995 a group of 1724 randomly selected Minnesota taxpayers was informed by letter that the returns they were about to file would be ‘closely examined’. Compared to a control group that did not receive this letter, low and middle-income taxpayers in the treatment group on average increased tax payments compared to the previous year, which we interpret as indicating the presence of noncomplian...

Most state and local retirement plans strive for full funding, at least by actuarial standards. Funding measured at market values fluctuates and often falls short. A common argument for full funding is that pensions are a form of deferred compensation that does not justify a debt. The paper examines public finance, political economy, and financial market issues that bear on optimal funding, bro...

817 National Tax Journal Vol. LIX, No. 4 December 2006 Abstract Research on the effects of audits on individual compliance has been inconclusive. In this paper, we analyze for the fi rst time VAT tax return information and enforcement data to assess the impact of audits on subsequent compliance of taxpayers in Argentina and Chile. The evidence of this unique data set shows that audits have the ...