Tax design needs to balance considerations of economic efficiency, equity and enforceability Modern OECD economies have fundamental economic and social objectives that require public spending. This in turn must be financed mainly through taxation. However, because taxation inevitably impinges on most aspects of economic activity, careful consideration must be given to its design – in addition t...

Micro, Small, and Medium Enterprises (MSMEs) have an essential role in Indonesian's economy. However, the contribution of MSMEs to Indonesian taxation is still far from reaching maximum point. This research examines effect three critical factors on tax compliance among Micro Indonesia, namely Tax Knowledge, Rate, Equity Fairness, by using multiple regression. An online survey was conducted coll...

This study analysis the effects of internal control system on Tax revenue audit performance in Ministry of Revenue South and southwestern districts under explanatory research design. The study employed primary data sources and analyzed it using a multiple regression analysis on SATA 14 software. The regression analysis results exhibited that control activities, control environment and informati...

Although the U.S. health care system has made remarkable advancements, it is costly and wasteful, and it leaves many people without appropriate care. The challenge for public policy is to enable consumers and taxpayers to obtain good value for their health care dollars. Achieving this objective stands the greatest chance of success if health care markets function well. To make markets work, we ...