The article in question deals with the problems of respect for rights taxpayers when applying procedural provisions Russian legislation regards to specific taxes. author stresses need ensure guarantees not only terms tax control implementation, but also authority’s and taxpayer’s interaction within framework calculation collection illustrates consolidation foreign jurisdictions’ legislation, an...

Taxpayer compliance is based on the trust in tax officers who are not corrupt and fairness obtained from paying taxes. Obedient Taxpayers obedient fulfill carry out their obligations by provisions of laws regulations. This study aims to determine effect corruption justice variables individual taxpayer compliance. research was conducted at Tax Office (KPP) Batu. The type data used this descripti...

corruption in any social system. At the same time, taxes are a measure of justice and should not only ensure economic stability state, but also instill members taxpayer society positive tolerance to state. The term for defining state as "social" implies meeting needs each member society. According author's view, this does mean that sponsor people, who do want work. must provide an appropriate l...

This paper analyses the relationship between governance, asset allocation, and risk among state and local government-operated pension systems in the United States. It is argued that governance influences investment decisions and risk profiles of public sector pension systems, creating the potential for agency problems to exist between decision makers, plan members, and taxpayers. JEL Codes: J2,...

This study analyzes how the tax incentive policies that have been given to MSME actors. research was conducted in one of capital areas Semarang regency, namely Ungaran. The problem this observation is examine a policy form incentives provided by government during COVID-19 pandemic can be accepted or enjoyed taxpayers, especially aims determine socialization taxation and understanding on issuanc...