scholarly journals Offshore Tax Evasion and Wealth Inequality: Evidence from a Tax Amnesty in the Netherlands

2020 ◽  
Author(s):  
Wouter Leenders ◽  
Arjan M. Lejour ◽  
Simon Rabaté ◽  
van 't Riet Maarten
Keyword(s):  
The Netherlands ◽  
Tax Evasion ◽  
Wealth Inequality ◽  
Tax Amnesty

CORRELATION BETWEEN TAX POLICY AND CORRUPTION IN THE LEGAL PERSPECTIVE FOR COUNTRY'S ECONOMIC GROWTH

2017 ◽  
Vol 1 (2) ◽  
pp. 205
Author(s):  
Gideon J. ◽  
Edgar H. ◽  
Ivan I. ◽  
Nabil N. ◽  
Aptina A. ◽  
...  
Keyword(s):  
Economic Growth ◽  
Developing Countries ◽  
Tax Evasion ◽  
Tax Policy ◽  
Public Awareness ◽  
Transparency International ◽  
Tax Amnesty ◽  
Legal Perspective ◽  
State Income ◽  
The Government

<p>People Tax is the main source of state income. The better the tax policy of a country, the better the development of a country. One of the factors that influence the level of public awareness in paying taxes is corruption. Study shows that tax collection is one of them influenced by corruption. In the data of Corruption Perceptions Index 2016 reported by Transparency International, Indonesia is ranked 90 out of 176 countries. Tax evasion is a serious problem for many countries. Every year, the government loses revenue potential as many residents evade taxes in various ways. For this reason, the government implements tax amnesty. Tax amnesty is designed to permanently reduce the amount of underground economy activity, thereby increasing tax revenues in the future and developing countries can grow well.</p>

Aandelenbezit van werknemers en de Nederlandse arbeidsverhoudingen

2016 ◽  
Vol 32 (2) ◽  
Author(s):  
Eric Kaarsemaker ◽  
Erik Poutsma
Keyword(s):  
Decision Making ◽  
The Netherlands ◽  
Wealth Inequality ◽  
Tax Incentives ◽  
Employee Ownership ◽  
Business Logic ◽  
Flexible Working ◽  
Participation In Decision Making

Employee ownership in the Netherlands Employee ownership has not been very common in the Netherlands, although the numbers are increasing. It is not unlikely to become a key measure amidst developments around wealth inequality, robotization and flexible working arrangements. Also, it has business logic. Nevertheless, government, unions, and employers' organisations have not been overly enthusiastic about employee ownership. However, employee ownership connects powerfully with direct and indirect forms of participation in decision-making, which are widespread in the Netherlands. Tax incentives might help set things in motion.

scholarly journals Tax amnesty and secondary tax evasion

2020 ◽  
Vol 70 (1) ◽  
pp. 123-139
Author(s):  
Yu-Kun Wang ◽  
Li Zhang ◽  
We-Me Ho
Keyword(s):  
Tax Evasion ◽  
Initial Assessment ◽  
Tax Revenue ◽  
Pareto Improvement ◽  
Tax Amnesty ◽  
Policy Tool ◽  
Assessment Period ◽  
The Government ◽  
Behavioural Aspects

AbstractThough tax amnesties (TAs) are considered as a policy tool to increase revenue for governments, they have generated some puzzles. To solve the puzzles of TA we should not ignore the behavioural aspects of delinquent taxpayers. In this paper, we focus on a relatively neglected but important area of the TA literature. Considering that people who participate in tax amnesty policy (TAP) may not honestly report the whole amounts of evaded tax, thus they commit a secondary tax evasion. We indicate that even considering the risk of abstaining from TA and incurring possible uncertainty of tax evasion penalties, participating in a TA provides a higher level of utility for the delinquent taxpayers. Also, due to a secondary tax evasion usually accompanying with TA, we show that during the initial assessment period of a TAP the tax revenue drastically increases and when the assessment period is approaching the tax revenue stably declines and ultimately converges to a fixed value. Furthermore, we show that if delinquent taxpayers participate in the TAP and the penalties are larger than the expected tax revenue of the government, it increases the tax revenue without reducing the welfare of other taxpayers, so as to achieving Pareto improvement.

scholarly journals FAKTOR – FAKTOR YANG DAPAT MEMINIMALISASI TAX EVASION

2019 ◽  
Vol 3 (2) ◽  
pp. 166
Author(s):  
Ria Siti Natira ◽  
Hetti Herawati
Keyword(s):  
Tax Evasion ◽  
Tax Amnesty

Sebagai kontributor terbesar  terhadap APBN, pajak mempunyai peranan yang sangat penting  dalam menggerakkan roda pemerintahan, karenanya penerimaan pajak harus dioptimalkan agar dapat  mencapai target yang telah ditetapkan. Penelitian ini bertujuan untuk mengetahui pengaruh tax amnesty (X1), modernisasi administrasi perpajakan (X2) dan transparansi belanja pajak (X3) dalam meminimalisasi tax evasion (Y). Metode yang digunakan dalam penelitian ini adalah deskriptif  asosiatif dengan instrumen penelitian berupa kuesioner. Responden dalam penelitian ini  adalah pegawai KPP Pratama Bandung Bojonagara yang berjumlah 47 orang dan uji statistik yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan, secara parsial tax amnesti berpegaruh  signifikan dalam meminimalisir tax evasion, sedangkan  untuk variabel modernisasi administrasi perpajakan dan transparansi belanja pajak, tidak berpengaruh dalam meminimalisir tax evasion.  Hasil uji simultan  dengan uji  F statistik menunjukkan bahwa tax amnesti, modernisasi administrasi perpajakan dan transparansi belanja pajak, secara bersama sama  berpengaruh terhadap tax evasion.

Evaluasi Pelaksanaan Program Amnesti Pajak Tahun 2016 Di Indonesia

2019 ◽  
Vol 10 (1) ◽  
pp. 34-50
Author(s):  
Setiadi Alim Limseti ◽  
Lilik Indrawati
Keyword(s):  
Tax Evasion ◽  
Tax Avoidance ◽  
Point Of View ◽  
Tax Revenue ◽  
Successful Implementation ◽  
Tax Base ◽  
Tax Revenues ◽  
Tax Amnesty ◽  
The Government

Income from the tax sector is generally the main income for all countries in the world in order to finance its activities. Increased revenue from the tax sector is often hampered, due to the large tax evasion and tax avoidance activities. Tax evasion and tax avoidance practices are triggered by the practice of low tax rates and other facilities provided by the tax heaven countries. In order to combat tax evasion and tax avoidance, the approach taken by each country is different. But basically approach done can be distinguished on soft apporach and hard approach. One approach that is classified as a soft approach is a tax amnesty program. In 2016 the Government of Indonesia is implementing a tax amnesty program based on Law Number 11 of 2016 concerning Tax Amnesty applied from 1 July 2016 to 31 March 2017. This paper will evaluate the successful implementation of the tax amnesty program that has been implemented in Indonesia. Evaluation is based on the achievement of 3 objectives, namely the repatriation of assets from abroad, expansion of the tax base and increase in tax revenue for the short and long term. From the point of asset repatriation, the tax amnesty program is considered quite successful, because although the target of asset repatriation is not achieved, but the asset repatriation has reached 30.54% of the estimated financial assets abroad. From the point of view of the expansion of the tax base, the number of declarations and repatriation reaches Rp. 4,737.56 trillion has exceeded the target. Meanwhile, from the point of view of increasing short-term tax revenues, the objective of the amnesty program can be considered quite successful, because it contributes 10.15% to the average amount of tax revenue in 2016 and 2017, although it has not been able to raise the growth rate of overall tax revenue for the year 2016 and 2017. Increased tax revenues for the long term can not be evaluated, because the tax amnesty program was completed 1 year ago.

scholarly journals Tax Evasion, Welfare Fraud, and 'the Broken Windows' Effect: An Experiment in Belgium, France and the Netherlands

2011 ◽  
Author(s):  
Mathieu Lefèbvre ◽  
Pierre Pestieau ◽  
Arno M. Riedl ◽  
Marie Claire Villeval
Keyword(s):  
The Netherlands ◽  
Tax Evasion ◽  
Broken Windows ◽  
Welfare Fraud

scholarly journals PERSEPSI WAJIB PAJAK TERHADAP TAX AMNESTY

2017 ◽  
Vol 5 (2) ◽  
pp. 158
Author(s):  
Mujiono Mujiono ◽  
Suharyono Suharyono
Keyword(s):  
Empirical Evidence ◽  
Tax Evasion ◽  
Tax Avoidance ◽  
Total Sample ◽  
Tax Amnesty ◽  
Implementation Capacity ◽  
Tax Payments

Abstract: In Indonesia, various problems occur such as a high practice of tax avoidance, tax evasion, the morality of taxation, administrative requirements, trust institutions, implementation capacity and lower tax payments. The objective of this study to analyze and obtain empirical evidence, as well as examine whether the experience have significant effect on the name, quality and sacrifice, then to test whether the name, quality and sacrifice have a significant effect on the perception of the taxpayer. The total sample consisted of 100 taxpayers both corporate taxpayers and individual. The results of this study prove that the experience have an impact on the name, quality and sacrifice. But the name, quality and sacrifice have not an impact on the perception of the taxpayer.

scholarly journals Persepsi Wajib Pajak Mengenai Penggelapan Pajak, Keadilan Sistem Perpajakan Dan Tax Amnesty Pada Kepatuhan Perpajakan

2021 ◽  
Vol 31 (12) ◽  
pp. 3207
Author(s):  
Ni Ketut Lely Aryani Merkusiwati ◽  
I Gusti Ngurah Agung Suaryana
Keyword(s):  
Tax Evasion ◽  
Initial Level ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Sem Analysis ◽  
Tax Revenue ◽  
Tax Amnesty ◽  
The North ◽  
Taxation System

Taxes are the main source of state revenue. Individual taxpayers (WP) have a low contribution to tax revenue in Bali Province. Taxpayer data at the North Badung Pratama Tax Service Office (KPP) explains that there is a delay in submitting the annual SPT, although every year it has begun to decrease. This condition indicates a non-compliant attitude of the WP. This study aims to analyze the effect of perceptions of tax evasion, tax justice, Tax Amnesty on tax compliance. The sample in the study was determined by simple random sampling technique. The number of research samples is 100 taxpayers. PLS SEM analysis. The results showed that the higher the perception of tax evasion, the greater the tax non-compliance. The perception of fairness of the taxation system has no effect on tax compliance. The more taxpayers carry out Tax Amnesty, the smaller the initial level of compliance with the tax system. Keywords : Tax evasion; Fairness of the Taxation System; Tax Amnesty; Tax Compliance.

scholarly journals Tax compliance and behavioural response in South Africa: an alternative investigation

2013 ◽  
Vol 10 (3) ◽  
pp. 357-370 ◽  
Author(s):  
Zurika Robinson ◽  
Rebone Gcabo
Keyword(s):  
South Africa ◽  
South African ◽  
Tax Evasion ◽  
Tax Compliance ◽  
Expected Utility Theory ◽  
Tax Revenue ◽  
Awareness Campaigns ◽  
Tax Amnesty ◽  
Revenue Collection ◽  
Specific Tax

Taxpayer behaviour has in South Africa moved to the forefront of the investigation of revenue collection with regular tax awareness campaigns being launched by the South African Revenue Service (SARS). Issues relating to tax amnesty and the contribution of the informal sector (second economy) to tax revenue have become important. This paper attempts to find explanations, be they economic or psychological, for taxpayer behaviour in South Africa. Factors influencing tax evasion and ultimately collection targets are thus examined. A questionnaire was designed to determine how individuals, in this case a sample of students, respond when filing taxes. Each question frames a scenario to invoke a specific tax regime. The paper’s unique findings show, generally, that behaviour is to a large extent determined by economic factors, specifically inequality as predicted by the expected utility theory. This theory also successfully predicts 50 per cent of the responses to the control questions. The remaining 50 per cent are explained by combined economic and psychological factors, modelled by the prospect theory. This is significant considering the fact that the results were generated within a developing and not a developed context as is the case in most studies of this type.

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