This paper describes the framework of the institutional relationship between financial reporting and taxation in Japan and discusses how the relationship contributes corporate governance from viewpoints of reduction of some kinds of costs concerning tax compliance and political processes and both honest financial reporting and tax filing, in Japan. It has been criticized that the connection bet...

L ow tax incomes and the large size of the government in Iran lead into budget deficit, which increases the inflation rate. It also causes economic instability and fluctuations in inflation, leading to tax non-compliance and the transfer of people to the informal economy. Therefore, considering the variables of financial discipline and behavioral factors, this research examines the e...

S IMPLIFICATIONwas one of the prinforms with pages of confusing directions, cipal objectives of the tax reform the need to keep complex and detailed movement of the 1980's that culminated records and to understand the personal in the Tax Reform Act of 1986 (TRA86). impact of a code which treats alternative To emphasize the importance of simplifieconomic behaviors differentially, the cation, the...

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh sosialisasi perpajakan keadilan pajak terhadap kepatuhan dengan kesadaran sebagai variabel Intervening pada wajib Usaha Mikro, Kecil Menengah di Bojonegoro, Jawa Timur. akan menggunakan jenis penelitian deskriptif kuantitatif data primer melalui penyebaran kuesioner. Teknik pengambilan sampel yang digunakan adalah metode purposive...

For some countries, tax amnesty is viewed as a shortcut tool to raise additional revenue. However, many of them seem be unaware the medium long-term impact compliance. This study aims evaluate repeated amnesties in Indonesia from compliance perspective. It focuses on effects and uses income revenue variable measure The research methods employed are both qualitative quantitative, allowing for co...

This paper summarizes the arguments and counterarguments within scientific discussion on tax evasion. The main purpose of research is to explore how leaders in manufacturing industries could understand drivers evasion companies, which may prevent sanctions from authorities Lagos State, Nigeria. Systematization literary sources approaches for solving problem low revenues indicated presence a sig...