Abstract Tax payment is the basic form of fulfilling a tax obligation. It included in effective method removing liabilities. As part control payments local taxes carried out by authorities, it was found that an unauthorized employee this authority unlawfully accepted he did not pay to account authority. A legal doubt has arisen respect as whether made above-mentioned circumstances gives rise re...

This paper explores the mobile payment phenomenon from SME perspectives in the Kenyan retail sector. Following a qualitative approach, and in-depth interviews, the study concludes that the contextual challenges of Kenya have rendered other forms of mobile payment such as making contactless payments, unknown. However, when other mobile payment options were made known, there was strong support fo...

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...

Payment of Land and Building Tax in the Rural Urban Sector (PBB-P2) that exceeds maturity limit will be subject to administrative sanctions form interest 2% per month calculated from a maximum period 24 months time tax becomes due. This could potentially lead impartiality towards PBB P2 taxpayers who are late paying taxes. research is type normative legal research, which focuses on positive nor...

The aim of the study was to study the attitude among male and female athletes of different games and sports towards coaching. For this purpose, one hundred twenty (Males=60, Females= 60)) athletes of different games and sports were selected to serve as subjects for this study. The subjects were in age group of 19 to 26 years. The subjects were selected from amongst the male and female athletes ...

E-filing is a new service launched in the year 2005 by the Malaysian Inland Revenue Board. This is in line with the government’s vision to leverage on the Internet technology in extending its services to the citizens and to further embrace the cutting-edge technology of the information age. Via this system, the citizens or taxpayers are able to complete an electronic application form and the ne...

In this paper, we discuss the effect of refunding environmental charges. Taxes often are resisted by polluters because they imply both abatement and tax costs. We show that when charges are refunded, the incentives for abatement are essentially the same as for a tax, but the output reduction that often accompanies a tax scheme is forgone. We describe and examine the refund emissions payment (RE...