behavior between these two approaches, then this may indicate that the current tax policy institutions are failing and need …

I was previously Director of Mutual Agreement Procedures, National Tax Agency ('NTA'), in Japan. This paper was written … be viewed as a successful model whereby tax authorities have reached agreement in a considerable number of cases of …

This study investigates the effects of tax, regulatory, and reimbursement policies and other factors exogenous to the … simultaneous equation model to assess interrelationships among these variables. We conclude that premium tax advantages enjoyed by …

Tax is very important for each and every Government. As we are all know that taxation can be classified into direct and … the income Government has a constitution as a law to charge a tax for different sectors of people which brought into … different categories of the people. No Tax, No Income; No Income, No Revenue; No Revenue, No Government. Government is a public …

Tax amnesty as a common practice has a very important place in the fiscal literature. Empirical evidence suggests that … tax amnesties in the short term can increase collection of tax revenues with very low cost. But on the other side tax … treatment. In this study we have addressed the effects of tax amnesty in the Republic of Kosovo. Based on the survey research …