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Tax Compliance and Tax Morale

A Theoretical and Empirical Analysis

The book will be of considerable assistance to students and other researchers working in the area of compliance behaviour, or more generally, in the area of designing empirical studies. Margaret McKerchar, The British Accounting Review Torgler s book is a valuable contribution to the tax field, especially as it pioneers research into tax morale that is in its infancy and helps redress the US domination of the tax-compliance literature. It places econometric analysis where it rightly belongs as the supporting act, not the main feature! and takes a holistic approach in attempting to explain the complex area of human behaviour that tax compliance involves, whatever the country. Jeff Pope, Agenda Benno Torgler has written an exciting and important book. His careful and imaginative use of survey and experimental data explores important behavioral and institutional dimensions of tax policy and administration that have been too long neglected. The book provides a thorough exposition of what we now know about these issues as well as a rich menu of suggestions about how to do empirical research on the relation between citizens and states and how to build social capital through rethinking how states tax their citizens. Richard M. Bird, University of Toronto, Canada The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to resolve this puzzle, numerous researchers have argued that citizens attitudes towards paying taxes (defined as tax morale) help to explain the high degree of compliance. Yet most have treated tax morale itself as a black box, failing to discuss the issues influencing it. This unique volume provides important new insights into the factors that shape the emergence and maintenance of citizens willingness to cooperate with tax legislations in different societies. Distinctive in its examination of citizen tax morale and tax compliance, this book will be of great interest to academics, researchers and students concerned with economics, political science, sociology, social psychology and accounting. It will also appeal to policymakers and practitioners.

Tax amnesties are increasingly used by governments around the world. For
example, in November 2001, Italian finance minister Giulio Tremonti declared a
six-month tax amnesty, the 'scudo fiscale'. During the amnesty, some €56 billion
of exiled money was returned to the fold, and generated €1.4 billion additional
tax revenues (about 0.4 per cent of the total tax revenue). Similarly, the Polish
government enacted a tax amnesty between September 2002 and April 2003. In
summer ...

Economic and Political Determinants of Tax Amnesties in the U.S. States (EPub)

This paper revisits earlier studies on the determinants of tax amnesties. The novel findings are (i) amnesties are more likely to be declared during fiscal stress periods, and (ii) political factors significantly affect the introduction and timing of amnesties. In particular, the paper empirically disentangles opposite theoretical effects to show that governors perceive amnesties as another revenue source (rather than a tax increase alternative). Finally, supporting evidence shows that by breaking horizontal equity, amnesties might be perceived as unfair: a significant correlation exists between governors who lost their reelection bids and the introduction of a tax amnesty during their election years.

They could therefore blame the governor as being incompetent and not reelect
him/her. In the case where an amnesty is unsuccessful, then the governor's
reputation could also be tarnished by having introduced an unsuccessful
program. On the other hand, a positive and significant effect would arise if
governors think of tax amnesties and tax increases as substitutes. A tax amnesty
program is not a new tax but an administrative scheme to collect past taxes. With
tax increases ahead of ...

Tax Amnesties

The controversial assumption that underlies tax amnesties is that, at least in some situations, it is preferable to sacrifice the penalties for past non-compliance (and perhaps even the tax owing itself) in exchange for improved compliance in the future. Some commentators argue that tax amnesties actually undermine future compliance, because some taxpayers may be encouraged to engage in non-compliance in anticipation of future tax amnesty. Consequently, tax amnesties must be designed and implemented cautiously from a public policy perspective. The scope of this highly relevant book is impressive. It covers the experience with tax amnesties of a variety of countries, deals with the constitutionality, morality, and economic effects of tax amnesties, and discusses the compatibility of tax amnesties with international agreements, in particular, the Treaty of the European Community. As the renowned international tax expert Brian Arnold L71observes in the work s foreword: The book is an important contribution to the literature on tax amnesties, as there is no comparable source dealing with the topic . . . It is timely because the elimination of bank secrecy and the proliferation of Tax Information Exchange Agreements with tax havens have led several countries to adopt tax amnesty programs."

Consequently, tax amnesties must be designed and implemented cautiously from a public policy perspective. The scope of this highly relevant book is impressive.

Tax Amnesties

Theory, Trends, and Some Alternatives

Tax amnesties remain as popular as ever as a tool for raising revenue and increasing tax compliance. International experience, however, shows that the costs of tax amnesty programs often exceed the programs’ benefits. This paper weighs the advantages and disadvantages of tax amnesties, drawing on results from the theoretical literature, econometric evidence, and selected country and U.S. state case studies. The authors conclude that “successful” tax amnesties are the exception rather than the norm. Improvements in tax administration are the essential ingredient in addressing the main problems that tax amnesties seek to address. Indeed, the most successful amnesty programs rely on improving the tax administration’s enforcement capacity. ?Given the potential drawbacks of tax amnesties, a few alternative measures are discussed.

In this section we analyze the recent trends in tax amnesties, and some evidence
is provided regarding their revenue and compliance effects. The first section is
devoted to a review of the econometric literature on the (mainly revenue) effect of
tax amnesties. The second section describes the U.S. states' experience with
amnesties (through a general overview and then two case studies: the tax
amnesty programs of Kentucky and Michigan, both in 2002). The experience of
the U.S. ...

Is Tax Amnesty a Good Tax Policy?

Evidence from State Tax Amnesty Programs in the United States

Is a tax amnesty a good tax policy? To address this question, this book examines whether a typical state tax amnesty is likely to generate substantial short term tax revenues without a corresponding significant negative effect on long run tax compliance. Although U.S. states have several motivations for implementing tax amnesties, the underlying objective boils down to raising tax revenues, either through the taxes collected immediately or through additions of new tax payers to the tax rolls and through an enlarged tax base. Are state tax amnesties successful in achieving this basic objective (i.e. bringing revenues to the state treasury that would not otherwise be collected)? This book revisits this critical question, given the significant fiscal crisis that many state governments have confronted since the turn of the twenty-first century.

the suit of the state governments in the United States, many developed countries
and developing countries have conducted tax amnesties as part of their fiscal
program. For example, Argentina, France, India, Ireland, and Italy have offered
tax amnesties for a number of times and sometimes the repetition of amnesty took
place at an interval as short as every two years. Just like the US states, some of
these countries have made repeated use of amnesties. The terms and conditions
of tax ...

Memahami Bisnis Bank Syariah

Bisnis perbankan syariah saat ini tumbuh cukup pesat. Hampir setiap bank besar membuka layanan berbasis syariah. Selain untuk melayani nasabah yang memerlukan perbankan syariah, secara bisnis peluang pertumbuhannya masih sangat besar. Sebelumnya, Ikatan Bankir Indonesia pernah menerbitkan buku Memahami Bisnis Bank. Buku tersebut membahas segala hal mendasar yang perlu diketahui terkait pengelolaan bank. Buku ini bisa dikatakan merupakan “versi syariah” dari buku tersebut. Pada buku ini, Ikatan Bankir Indonesia ini bertujuan memberikan informasi selengkap-lengkapnya mengenai pengelolaan bisnis bank syariah. Diharapkan buku ini dapat menjadi panduan dasar bagi setiap insan perbankan yang ingin atau sudah terlibat dalam pengelolaan bank syariah. Selain itu, diharapkan juga dapat menjadi referensi bagi masyarakat umum yang ingin memahami lebih jauh tentang bisnis bank syariah. Buku Memahami Bisnis Bank Syariah ini juga merupakan bacaan wajib bagi para peserta yang akan mengikuti sertifikasi terkait perbankan syariah yang diadakan oleh Lembaga Sertifiaksi Profesi Perbankan.

Buku Memahami Bisnis Bank Syariah ini juga merupakan bacaan wajib bagi para peserta yang akan mengikuti sertifikasi terkait perbankan syariah yang diadakan oleh Lembaga Sertifiaksi Profesi Perbankan.

Memahami Audit Internal Perbankan

Terpenuhinya secara baik kepentingan bank dan masyarakat penyimpanan dana merupakan bagian dari misi Audit internal bank. Audit internal bank harus dapat menempatkan fungsinya di atas berbagai kepentingan untuk memastikan terwujudnya bank yang sehat, berkembang secara wajar dan dapat menunjang perekonomian nasional. Pekerjaan audit internal harus mencakup seluruh aspek dan unsur kegiatan bank yang secara langsung ataupun tidak langsung diperkirakan dapat mempengaruhi tingkat terselenggaranya secara baik kepentingan bank dan masyarakat. dalam hubungan ini, selain pemeriksaan dan penilaian atas kecukupan dan efektivitas struktur pengendalian internal dan kualitas pelaksanaannya, juga mencakup segala aspek dan unsur dari organisasi bank sehingga mampu menunjang analisis yang optimal dalam membantu proses pengambilan keputusan oleh manajemen. Modul Audit Internal ini merupakan kelanjutan dari beberapa modul yang telah diterbitkan oleh IBI dalam bidang perbankan. Isi modul ini terbagi menjadi lima bagian yaitu Banking Knowledge, Banking Product and Regulation, Bank Accounting, Principles and Processes of Internal Audit, dan Audit Engagement and Follow Up Monitoring. Penyusunan materi ini dilakukan oleh tim penyusun yang berasal dari kalangan auditor internal perbankan. Modul ini diharapkan dapat menjadi salah satu materi pelatihan untuk uji kompetensi bidang audit internal dan sumber pengetahuan tentang kompetensi pimpinan bidang audit internal, di samping menjadi salah satu upaya program peningkatan kompetensi bankir di Indonesia secara keseluruhan.

Asas keterbukaan: asas yang membuka diri terhadap hak masyarakat untuk
memperoleh informasi yang benar, jujur, dan tidak diskriminatif tentang
penyelenggaraan Otoritas Jasa Keuangan, dengan tetap memperhatikan
perlindungan atas hak ... Jasa lances. tara tugas, Sejalan fungsi, Keuangan dan
Hal wewenang ini dengan tugas, diwujudkan harus dan prinsip pengaturan
memiliki wewenangDig dengan tata it alPu struktur kelola blis pengaturan serta
melakukan hing /K dan G ...

Memahami Motif & Mengantisipasi Penyalahgunaan Wewenang

Pembobolan bank menjadi penghalang bagi institusi perbankan untuk bisa berkembang, Usaha pembinaan sumber daya manusia menjadi tersendat sehingga bank tidak bisa meningkatkan keuntungan yang diharapkan. Diduga penyebab terjadinya penyalahgunaan wewenang adalah karyawan dan atau pimpinan perbankan itu sendiri. Untuk lebih jelasnya, buku ini antara lain membahas: • Pengertian penyalahgunaan wewenang dan korupsi • Motif-motif penyalahgunaan wewenang • Sekilas tentang pembobolan bank dan bentuk pelanggaran karyawan dalam pengelolaan operasional • Motif pelaku • Detail faktor-faktor penyebab penyalahgunaan wewenang yang terjadi yang berasal dari si pelaku • Faktor-faktor penyebab penyalahgunaan wewenang Kesimpulannya adalah bahwa untuk mengatasinya, bank harus memperhatikan keamanan keuangan nasabah agar tidak terjadi manipulasi dengan cara memperhatikan gejala yang berkembang dalam bank dari beberapa faktor antara lain gaya hidup, inteligensi, moralitas, motivasi dan pengawasan bagi seluruh karyawan bank tersebut. Buku ini sangat bermanfaat bagi para bankir dan siapa pun mereka yang berkecimpung dalam perbankan untuk menghindari praktik penyalahgunaan wewenang yang dapat merugikan nasabah maupun perusahaan itu sendiri.

Sementara pengawasan masyarakat menerapkan prinsip keterbukaan. Sistem
pengendalian internal yang efektif sekurangkurangnya menyediakan data/
informasi internal yang cukup dan menyeluruh mengenai keuangan, kepatuhan
bank terhadap ketentuan dan peraturan yang berlaku, informasi pasar (kondisi
eksternal), dan setiap kejadian serta kondisi yang diperlukan dalam rangka
pengambilan keputusan yang tepat dan dapat dipertanggungjawabkan.
memelihara tem yang ...