This study analyzes the content of tax court decision on primary dispute imposition Export VAT tax. A qualitative analysis method with an inductive approach was applied. The performed 17 (seventeen) minutes decisions from 2017 year, two categories base disputes, namely corrections to for foreign currencies and affiliated transactions. Whereas in category export currency maintains authorities' c...

This paper investigates the role of Value Added Tax (VAT) and excises in first wave tax transition (movement away from international trade taxes towards domestic revenue collection) developing countries. Focusing on a sample 96 countries over period 1985–2013, we investigate whether adoption VAT enables to increase likelihood succeeding transition. Results indicate that having VAT, allows proba...

Today, the concept of tax compliance has become a common phenomenon in the most countries and identifying the factors which affecting on it, specially internal and psychological factors instead of economic factors, attracted the attention of a large number of researchers in all over the world. So, the purpose of this study is to present a model of tax compliance with the realization approach of...