Tax Enforcement of Execution and Insolvency Proceedings
نویسندگان
چکیده
منابع مشابه
Protection of Business and Production of Private Sector in Enforcement Proceedings
Forced enforcement of judicial decisions such as seizure causes difficulties in the production cycle. There are no restrictions on the seizure in the enforcement of sentences against production centers, including legal entities, and the determination of the type of property for seizure is belonged to winner and in contrast to the real persons, the rule of "immunity" is not identified for them. ...
متن کاملRandomness 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...
متن کاملRandomized 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...
متن کاملTax Enforcement and Tax Havens under Formula Apportionment
In this paper, we consider optimal tax enforcement policy in the presence of pro t shifting towards tax havens. We show that, under separate accounting, tax enforcement levels may be too high due to negative scal externalities. In contrast, under formula apportionment, tax enforcement is likely to be too low due to positive externalities of tax enforcement. Our results challenge recent contrib...
متن کاملFiscal Equalization and Decentralized Tax Enforcement
We study tax evasion and decentralized tax enforcement in a federal economy with mobile capital and the endogenous formation of multiregional companies. Regions use their enforcement policy as a strategic instrument to engage in fiscal competition. Within this framework, we analyze the uncoordinated policy choice under formula apportionment (FA) and compare it to the incentives which derive fro...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Acta Oeconomica Pragensia
سال: 2017
ISSN: 0572-3043,1804-2112
DOI: 10.18267/j.aop.582