Tax amnesty and taxpayers’ noncompliant behaviour: evidence from Indonesia
This study aims to analyse tax noncompliant activities by specifically examining the effect of tax amnesty on taxpayers’ compliant behaviour. Indonesia is taken as a case study since it is a populous country with a high dependency on tax revenue and a long history of tax reforms of more than 20 year...
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| Autors principals: | , |
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| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
Taylor & Francis Group
2022-12-01
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| Col·lecció: | Cogent Business & Management |
| Matèries: | |
| Accés en línia: | https://www.tandfonline.com/doi/10.1080/23311975.2022.2111844 |
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