BEPS Hybrid Entities Proposal: A Slippery Slope, Especially for Developing Countries

2017 ◽  
Author(s):  
Dhruv Sanghavi
Keyword(s):  
Developing Countries ◽  
Slippery Slope ◽  
Proposal A

scholarly journals Tax Compliance After the Implementation of Tax Amnesty in Indonesia

SAGE Open ◽  
2020 ◽  
Vol 10 (4) ◽  
pp. 215824402096879
Author(s):  
Fany Inasius ◽  
Giri Darijanto ◽  
Engelwati Gani ◽  
Gatot Soepriyanto
Keyword(s):  
Developing Countries ◽  
Linear Regression ◽  
Linear Regression Model ◽  
Tax Compliance ◽  
Slippery Slope ◽  
Trust In Government ◽  
Stepwise Linear Regression ◽  
Face To Face ◽  
Tax Amnesty ◽  
Trust And Power

The Slippery Slope Framework argues that taxpayers’ trust in government and their perceptions of government’s power explain the extent of their tax compliance. This study empirically examines such influences on taxpayers’ perceptions of tax compliance (either voluntary or enforced) in Indonesia after the implementation of a tax amnesty. In 2018, data were collected through a face-to-face questionnaire survey of 410 small business taxpayers and analyzed using a stepwise linear regression model. Trust in government was positively related to agreement with/support of voluntary tax compliance; however, perceptions of government’s power were only marginally significant. Neither trust in government nor perceptions of government’s power influenced taxpayers’ perceptions of enforced tax compliance. These findings partly support the Slippery Slope Framework. This study contributes to the literature on the influence of trust and power on voluntary or enforced tax compliance in developing countries, particularly Asia, after the implementation of a tax amnesty.

Emerging Nutrition Gaps in a World of Affluence - Micronutrient Intake and Status Globally

2011 ◽  
Vol 81 (4) ◽  
pp. 238-239 ◽  
Author(s):  
Manfred Eggersdorfer ◽  
Paul Walter
Keyword(s):  
Developing Countries ◽  
Human Health ◽  
Old Age ◽  
Molecular Basis ◽  
Health Benefit ◽  
Developed Countries ◽  
Micronutrient Deficiencies ◽  
New Science ◽  
Health And Nutrition ◽  
Micronutrient Intake

Nutrition is important for human health in all stages of life - from conception to old age. Today we know much more about the molecular basis of nutrition. Most importantly, we have learnt that micronutrients, among other factors, interact with genes, and new science is increasingly providing more tools to clarify this interrelation between health and nutrition. Sufficient intake of vitamins is essential to achieve maximum health benefit. It is well established that in developing countries, millions of people still suffer from micronutrient deficiencies. However, it is far less recognized that we face micronutrient insufficiencies also in developed countries.

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