During the COVID-19 crisis, many tax administrations had to close offices and move almost full or partial remote working. For many, this has also coincided with peak filing season an increase for some in administration of benefits affected by COVID-19. This impacts on normal operations, as have not been able carry out business usual all areas, including difficulties dealing paper communications...

Over the last decade, Indonesian Tax Authority, DGT (Directorate General of Taxes) has introduced digital transformations on tax administration as a part Reform in Indonesia. These practices were done to improve taxpayer trust and compliance. The objective this study is look into relationship between administrations’ transformation trust, well taxpayers’ compliance decisions. We emphasized perc...

In June 2003, the Koizumi administration created the "Trinity Reform Package." In this context, "trinity" means the decentralization reform process that involves three factors: local tax, local allocation tax grant and national government disbursement. There is, however, a missing link in the reform. This is local bond, which is one of major revenue source for local governments. In particular, ...

Similar to most countries, the objectives of the taxation system in Pakistan are not well-defined. Historically, the primary objective has been resource generation for the government. The taxation system has simultaneously addressed the secondary objectives of promoting area/sectorspecific economic activities, discouraging undesired imports/production, encouraging savings and investment. These ...

Using a probability-based sample of the Norwegian population, we test whether an informational treatment about fewer audits by Tax Administration during peak COVID-19 crisis affects support for economic relief program designed to save jobs and prevent bankruptcies. The information significantly reduces program. underlying mechanisms are lower trust in tax administration’s handling more pessimis...

the corporate income tax rate plays a worthwhile role in developing fiscal and tax policies for companies, lawmakers and analysts. so, one of the most important issues in tax field, is to determine effective tax rates. the study and scientific calculations of the effective tax rates provide an enhanced tax justice and a careful study of tax pressure on taxpayers would be possible. the objective...