TAX REFORM AND NONCOMPLIANCE IN INDONESIA
The purpose of this paper is to examine the impact of Indonesia’s tax reforms of 2000 and 2008/2009 on taxpayers’ noncompliance. Noncompliance is defined as the difference between the Value Added Tax (VAT) liability and the actual revenue. Data are mainly collected from the World Input-Output Databa...
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| Autor principal: | |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Universitas Gadjah Mada
2017-05-01
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| coleção: | Journal of Indonesian Economy and Business |
| Assuntos: | |
| Acesso em linha: | https://jurnal.ugm.ac.id/jieb/article/view/18153/18191 |
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