Imprisonment for Civil Debt (Gizjeling) in Indonesian Praxis Tax Law Enforcement

Law Enforcement; a Function of Criminal Liability or Civil Liability

Despite the fact that in investigations and legal writings enough consideration has been paid to the founding principles and rules governing civil and criminal liability as well as damages of crime, the legal or disciplinary responsibility accompanying these two types of legal responsibilities has not been taken seriously into account and the people involved it - in particular, the authorities ...

Randomness in Tax Enforcement

When there is tax evasion, increased randomness about how much taxable income an auditor would assess generally leads to higher reported income and more revenue. When reducing randomness is costly, optimality requires some randomness in assessed taxable income. Even if reducing randomness is costless, taxpayers may prefer some randomness when the increased revenue can be rebated, so that the go...

Randomized Tax Enforcement Messages

Increasing tax revenue and reducing tax evasion is a key challenge for tax administrations around the world, particularly in developing countries. This paper presents a methodology to generate information to optimize audit strategies. Randomly selected taxpayers are presented with a deterrence message, and their subsequent tax payments are compared to a control group. This allows estimating wha...

Civil Law in India

the legal study about ex officio assessment and enforcement of tax; symbols of taxation public power in iranian tax law

generally speaking, tax is deemed as a manifestation of the government's authority and plays a key role in procuring public revenues, as the most critical factor. indeed, we might say, that continuity of the governmental activities depend on receiving taxes. thus, taxes occupy a high rank of importance in most of the countries, especially iran and england. therefore, lots of powers and privileg...