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The purpose of the study was to examine the understanding of tax regulations, the quality of fiscal services, and tax sanctions on individual taxpayer compliance, as well as risk preferences that act as moderating variables, will be examined in this study. Primary data was used in this study through a survey using a questionnaire. Primary data consists of respondents' responses from external sources through filling out questionnaires. This study aims to comprehed tax regulation, the quality of service provided by tax authorities, tax penalties, and risk preferences at the Ciayumajakuning Tax Office. The population for this study consists of 1,054,320. The sample size calculation method used in this study is the total number of samples by using the sample size calculator function available on the www.raosoft.com website, yielding a total of 271 individuals. The partial least square (PLS) data analysis technique uses the software smartPLS version 4 to apply the Structural Equation Model (SEM) based on component or variation data. Although risk preferences have no effect on taxpayer compliance, understanding tax regulations, the quality of tax authorities' services and tax sanctions affect tax compliance. [ABSTRACT FROM AUTHOR]

This study analyzes a model in which intellectual property (IP) that generates uncertain future cash flows is sold by a U.S. parent to a foreign subsidiary. The parent has private, imperfect information regarding the value of the IP. The study compares the firm's expected tax and penalty payments under the commensurate with income (CWI) standard to the payments under the fair value method, in which the transfer price is the expected value of the IP using all the facts publicly available after the value is realized. It compares payments under both methods to the payments using the fair private price, which is the value of the IP on the date of sale given the parent's private information. Expected tax and penalty payments using the fair private price are strictly less than expected payments under the CWI standard and are strictly greater than expected payments under the fair value method. [ABSTRACT FROM AUTHOR]

• Tax penalty collection is a challenge faced by tax administrations worldwide. • We nudge taxpayers in Indonesia to pay their tax penalties on time. • Simplification by providing billing codes outperforms the other nudge letters. • Emphasising deterrence is also effective in increasing timely payment. • The nudge letters prove to be a cost-effective strategy for changing behaviour. We conduct a randomised controlled trial in Indonesia to evaluate the effect of three intervention letters on tax penalty compliance behaviour. Over 10,000 individual taxpayers are randomly assigned to receive either a deterrence, information, or simplification letter, or no letter. Our results indicate that simplification, which makes paying a penalty less burdensome administratively by providing billing codes to pay the penalties, yields the highest probability of timely settlement, increasing compliance by 32% compared to the control group. Deterrence also positively impacts penalty compliance, increasing timely settlement rates by 27%. The least effective intervention is the information letter. Although associated with a 10% increase in timely settlement, this effect is statistically insignificant at the 10% confidence level. Our results suggest that strategic messaging by tax authorities in developing countries can be a cost-effective tool for improving tax penalty payment compliance. [ABSTRACT FROM AUTHOR]

How do changes in inflation and financial market development affect the size of the shadow economy? Previous studies show that lowering the tax rate, coupled with increasing the level of tax enforcement through policing and imposing high penalties for tax evasion may reduce the size of the shadow economy. While increasing the level of enforcement may be a viable strategy, most developing countries are unable to effectively enforce their tax laws. Based on empirical observations, we suggest that monetary authority could play an important role in this regard. Using a two-sector dynamic general equilibrium model of a small open economy, we demonstrate how monetary policy can be used to reduce the size of the shadow economy. The results suggest that, conditional on access to credit, a rise in inflation leads to a reduction in the size of the shadow economy. With little or no access to credit, such a policy will be ineffective. We evaluate alternative policy measures to achieve a targeted size of the informal sector. [ABSTRACT FROM AUTHOR]

This study aims to examine the factors influencing taxpayer compliance among individual taxpayers enrolled at KPP Pratama Cirebon Satu, focusing on tax knowledge, tax penalties, taxpayer awareness, and the quality of fiscal services. A random sample was drawn from the population, and data were analyzed using Structural Equation Modeling Partial Least Squares (SEM PLS) combined with multiple linear regression analysis. The findings indicate that taxpayer awareness and the quality of fiscal services positively and significantly impact individual taxpayer compliance at KPP Pratama Cirebon Satu. However, understanding of taxation and penalties does not significantly affect compliance. These findings suggest implications for tax policies and practices, emphasizing the importance of enhancing taxpayer awareness and improving fiscal service quality to foster compliance. [ABSTRACT FROM AUTHOR]

In this paper, experimental work has been presented to study the novel design of a solar crop dryer that includes an inverted absorber perforate type collector with forced airflow. A novel design configuration was constructed and tested in the eastern Algeria climate (El Oued city) for drying potatoes. We aimed to present a test of the thermal performance of the novel dryer and use only clean energy sources for evaluating the drying efficiency. Under real climatic conditions, the experimental test indicated that the average air temperature of the drying chamber is 50 °C, and the time required for drying potatoes starting at the initial moisture content (MC) of 84.17% until the final MC of 12.5% is 6h. The highest specific moisture extraction rate value was obtained as 1.074 g water/kWh. The drying efficiencies ranged from 20.37% to 34.01%, whereas the exergy efficiency ranged from 58.48% to 93.22%. The payback period was estimated as 1.39 years. The proposed novel dryer will dry potatoes free of cost for almost its entire life period, and about $13.92 can be saved. Compared with electric oven drying, the novel one has the following advantages: the cost of electricity saving and avoiding penalty tax for CO2 emission were $11.69 and $2.235, respectively. [ABSTRACT FROM AUTHOR]

In this paper, we investigate how a firm's reputation affects its tax planning. Drawing on the moral licensing view, we utilize a substantial dataset to test the relationship between a firm's overall reputation standing and its propensity for tax avoidance, employing a variety of tax-related measures capturing different tax avoidance tactics. We hypothesize and find that firms with higher reputations are more inclined to engage in tax avoidance, often through tax strategies that involve a certain degree of ambiguity in transgression. Furthermore, our study indicates that highly reputable firms are less likely to participate in tax strategies that are blatant transgressions. This study adds to the body of knowledge on the correlation between reputation and tax avoidance. We enhance this field by proposing and examining the moral licensing view as a complementary perspective to comprehend this dynamic. The results of our study indicate that the deterrent power of reputation in tax avoidance may be overestimated, yielding significant insights for policymakers and practitioners. [ABSTRACT FROM AUTHOR]

The Law of Beaumont, established by a charter issued in 1182, was granted over a period of about 150 years for up to 700 villages in present-day France, Belgium, Luxembourg and Germany. It seemingly was to provide incentives to settle or stay in such villages. Based on an analysis of the Latin text (provided with a German translation) the paper questions that the focus of the charter was accurately described in older literature and common handbook entries. In those, the impression is given that the focus was on liberation from serfdom, tax relief and municipal self-government. The paper concludes that a high degree of self-government was indeed an outstanding feature, although it remains unclear whether the citizens originally had the right to elect mayor and jurors. Particularly favourable tax burdens could not be substantiated. There is no mentioning at all of any liberation from serfdom and burdens associated with it. The focus of the charter is on a precise definition of tax burdens and of penalties for crimes and their distribution, and on rules of legal process. Legal certainty in these regards must have been the core of its attractiveness both for citizens and lords and explain its popularity. [ABSTRACT FROM AUTHOR]

For over a century, the nation’s transfer tax regime, comprised of the gift, estate, and generation-skipping transfer taxes, has played a pivotal role in curbing inherited wealth while simultaneously raising much-needed revenue. But for a variety of reasons, a sizable number of taxpayers are derelict in fulfilling their transfer tax obligations. This analysis explores the reasons for this phenomenon and the reforms that Congress should consider instituting to curb this behavior. [ABSTRACT FROM AUTHOR]

The Finnish Market Court recently made a decision regarding penalty payments in a joint bidding case involving three public tenders for the Turku region's public transport system. The Finnish Competition and Consumer Authority (FCCA) conducted an investigation and proposed penalty payments of €1.9 million on the companies involved. The Market Court found that the joint ventures were not full-function and that the participating companies could have bid independently. The court ruled that the companies' conduct restricted competition and imposed record high sanctions. The case is currently under appeal. [Extracted from the article]

In 2009, Tribune Media Co. used a leveraged partnership transaction to dispose of 95 percent of its interest in the Chicago Cubs. While Tribune claims that the transaction fi ts within the debt-fi nanced exception under the Section 707 disguised sale regulations, the government has asserted a defi ciency of nearly $200 million in taxes and substantial penalties. Tribune Media raises issues central to the partnership provisions, including allocation of liabilities under the economic-risk-of-loss standard and application of anti-abuse rules. Notwithstanding 2019 changes to the Section 752 regulations incorporating a “commercially reasonable” standard, leveraged partnership transactions are routinely structured to defer (and potentially avoid) built-in gain on a contribution of appreciated property. Consistent with Congress’s intent in 1984 to reverse Otey, the Treasury should consider delinking the Section 707 disguised sale rules from the Section 752 liability sharing rules. Delinking Sections 707 and 752 would effectively prevent taxpayers from exploiting the debt-fi nanced exception and would offer a less intrusive approach than fundamentally revising the liability sharing rules. [ABSTRACT FROM AUTHOR]

The overlap of crises that most countries in the world are currently facing generates the need to increase tax revenues, so the analysis of the factors that influence tax revenues is useful and important. There are many factors that influence the level of tax revenues, but those related to the activity of the tax administration and the tax behavior of taxpayers are of great importance. The multifactorial linear regression model developed in this paper demonstrates the existence of a direct and positive correlation between tax revenues: % of GDP and the number of tax inspections, the number of tax penalties and the degree of tax compliance, and a direct and negative correlation between tax revenues: % of GDP and the cost of tax revenue collection. The developed model offers the possibility to make predictions for approaching tax administration strategies aimed at increasing tax compliance and streamlining the activity. [ABSTRACT FROM AUTHOR]

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Indonesia is a country that works hard to improve the lives of its citizens. The government relies mainly on tax income to generate revenue. To collect more taxes, the government uses various strategies. Tax is a mandatory contribution that individuals or companies owe to the state, based on the law, and is utilized for the benefit of the people. The aim of this research is to determine and explain how the quality of tax services, taxpayer knowledge, and tax sanctions affect individual taxpayer compliance in the Bandung Bojonagara Pratama Tax Service Office. The research method used in this study is quantitative, with a descriptive and verification approach, and the sample was purposefully selected. This study collected primary data from the Bandung Bojonagara Pratama Tax Service Office, literature studies, and questionnaires. The population of this study was 293,817, with a sample size of 100 individual taxpayers. The study found that the quality of tax services and taxpayer knowledge have a significant impact on taxpayer compliance in paying individual taxes. However, tax penalties have little influence on taxpayer compliance in paying individual taxes. [ABSTRACT FROM AUTHOR]

The article offers information on the interpretation of Article 203 of the VAT Directive, stating that the apparent issuer of an invoice for fictitious turnover is only liable for the indicated tax if the input tax deduction has not been denied to the invoice recipient; the issuance of the invoice by a third party can be attributed to the apparent issuer due to special responsibility or proximity; and the apparent issuer was not acting in good faith.

The objective of green tax law is to promote green growth among companies, people and communities as well as environmental preservation. The Malaysian green tax law, however, is more concerned with tax incentives than with tax penalties. Evidence showed most companies in Malaysia are not even aware of the incentive-based tax and thus, do not include them as part of their strategies for environmental sustainability. The green tax penalty has become a popular environmental policy tool for many countries, but not in Malaysia. The Malaysian system of environmental taxes should include the green tax penalty. Therefore, this study aims to identify key drivers for companies to respond to the green tax policy. The study uses institutional theory to explore the driving force of green tax acceptance within companies. Institutional pressure suggests that the three mechanisms of organisational changes are coercive, mimetic, and normative pressures. Coercive pressure stems from political influences and the legitimacy problem; mimetic pressure results from a standard response to uncertainty, and normative pressure is associated with professionalisation. The study utilises the survey questionnaire to identify opinions, experiences and behaviours towards green tax acceptance among manufacturing companies. The population of the study is manufacturing companies and the unit of analysis is managers or accountants who represent the manufacturing companies and members of the Federation of Malaysian Manufacturer (FMM). The outcomes from the study confirmed the institutional theory to support the green tax reform acceptance for companies in Malaysia. The study also develops a green tax model that the government can take into account when enacting green tax reform so that companies can cooperate with Malaysia's green tax law. The study contributes to institutional theory by conceptualising the key drivers of green tax laws among Malaysian companies. The conceptualisation is used to formulate a structural model that explains the key drivers of green tax laws, and the structural model is tested against empirical data. A better understanding of factors influencing green tax policy acceptance is relevant to the government to strengthen the green growth environment and enhance awareness to create a shared responsibility among Malaysian companies. [ABSTRACT FROM AUTHOR]

Copyright of Zeitschrift für Abgaben-, Finanz- und Steuerrecht is the property of Verlag Oesterreich GmbH and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Standard methods, such as sequential procedures based on Johansen's (pseudo-)likelihood ratio (PLR) test, for determining the co-integration rank of a vector autoregressive (VAR) system of variables integrated of order one can be significantly affected, even asymptotically, by unconditional heteroskedasticity (non-stationary volatility) in the data. Known solutions to this problem include wild bootstrap implementations of the PLR test or the use of an information criterion, such as the BIC, to select the co-integration rank. Although asymptotically valid in the presence of heteroskedasticity, these methods can display very low finite sample power under some patterns of non-stationary volatility. In particular, they do not exploit potential efficiency gains that could be realized in the presence of non-stationary volatility by using adaptive inference methods. Under the assumption of a known autoregressive lag length, Boswijk and Zu develop adaptive PLR test based methods using a non-parametric estimate of the covariance matrix process. It is well-known, however, that selecting an incorrect lag length can significantly impact on the efficacy of both information criteria and bootstrap PLR tests to determine co-integration rank in finite samples. We show that adaptive information criteria-based approaches can be used to estimate the autoregressive lag order to use in connection with bootstrap adaptive PLR tests, or to jointly determine the co-integration rank and the VAR lag length and that in both cases they are weakly consistent for these parameters in the presence of non-stationary volatility provided standard conditions hold on the penalty term. Monte Carlo simulations are used to demonstrate the potential gains from using adaptive methods and an empirical application to the U.S. term structure is provided. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Sharia & Law is the property of United Arab Emirates University, College of Law, Sharia & Law Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The aim of this research was to assess the moderating role of the joint and several liability of company directors in the relationship between the cumulative value of tax infraction notices and the subsequent level of corporate tax avoidance. Based on agency theory, the literature suggests that penalizing managers is more effective in reducing tax avoidance than penalizing the firm itself. However, this proposition had not been tested in Brazil, where the legislation determines that infraction notices and the consequent penalization of companies are carried out with the joint and several liability of the directors who have acted in excess of their powers or in violation of the law, the articles of incorporation, or the bylaws. The research is relevant because it presents empirical findings on the determinants of tax avoidance in large companies, as well as demonstrating the importance of the establishment of tax liability in controlling tax avoidance. This research has implications for the public debate on the establishment of tax liability, particularly its role in deterring tax avoidance. As a practical implication, it is suggested that the tax authority prioritizes tax audits that provide evidence that could lead to the tax liability of directors. The research consisted of a multiple linear regression analysis using the ordinary least squares (OLS) method on 23,142 observations from 4,560 large companies, covering the period from 2014 to 2020, collected directly from the internal systems of the Brazilian Federal Revenue Office (RFB). The results suggest that the joint and several liability of directors attenuates (intensifies) the positive relationship between the cumulative value of tax infraction notices and tax avoidance, as measured by the book tax difference (BTD) [effective tax rate (ETR)], contributing to the literature by confirming, in relation to current taxes, the theoretical prediction that penalties applied to directors are more effective, from the point of view of the tax authority, in controlling tax avoidance. [ABSTRACT FROM AUTHOR]

London Capital & Finance Pic (LCF) was an FCA-regidated investment firm and HMRC-approved ISA manager, which also marketed, issued and sold to investors purportedly ISA-eligible bonds. Following LCF's collapse, HMRC found LCF's ISA accounts to be void on the basis that the LCF bonds held in the accounts were ineligible as ISA investments. The basis for this was questioned by some LCF investors. In 2021, HMRC reviewed further evidence and concluded that LCF investors could nevertheless reinvest compensation received in respect of the LCF bonds with other ISA providers, in addition to their normal £20,000 annual ISA allowance. It has also consulted on a more robust penalty regime to rebalance the consequences of non-compliance for ISA managers as against investors who may become subject to tax. [ABSTRACT FROM AUTHOR]

Many empirical studies have been conducted to test the assumptions of the slippery slope framework (SSF). However, although the SSF theory has introduced several tax compliance factors that are believed to have associations with trust in tax authorities and power of tax authorities, most studies tend to include only the two main domains of trust and power in the analysis. None of these studies comprehensively investigates the factors. Therefore, this study is dedicated to fully elaborating on these factors and their correlations with the two main domains of trust and power separately and simultaneously. The results show that most factors are proven to significantly influence trust and power. Tax penalties, norms, distributive fairness and retributive fairness significantly and positively influence trust, while audit probabilities, tax penalties, attitudes, norms and retributive fairness have significant and positive correlations with power. The results also confirm the main SSF assumptions that trust leads to voluntary compliance, while voluntary compliance positively affects overall tax compliance. However, this study fails to demonstrate the relationship of power with enforced compliance, while enforced compliance is found to negatively affect overall tax compliance. [ABSTRACT FROM AUTHOR]

Copyright of Pacha: Revista de Estudios Contemporáneos del Sur Global is the property of PACHA REVISTA DE ESTUDIOS CONTEMPORANEOS DEL SUR GLOBAL and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Riwayat: Educational Journal of History & Humanities is the property of Riwayat: Educational Journal of History & Humanities and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Superannuation conditions of release refer to the circumstances under which superannuation fund members can access their accumulated retirement savings. This abstract provides a concise overview of the key conditions governing the release of superannuation benefits. The eligibility criteria for accessing superannuation benefits vary depending on a member's age, employment status, and certain health conditions. Generally, members can access their superannuation on reaching age 65, retiring from employment after reaching preservation age, being diagnosed with a terminal illness, or suffering permanent incapacity. Many aspects of the conditions of release are technical in nature and may not always align with the plain English understanding of the terms, particularly retirement. However, their importance is significant as accessing superannuation without having met a condition of release is illegal early access. This is one of the most serious breaches of superannuation law which can result in heavy penalties for SMSF trustees and tax consequences for members. [ABSTRACT FROM AUTHOR]

After decades of outsourcing to low-cost countries, companies are restructuring their production footprint globally. Especially having experienced supply chain disruption caused by the unprecedented Covid-19 pandemic for the past several years, many multinational companies are considering bringing their operations back home (i.e., reshoring). At the same time, the U.S. government proposes using tax penalties to motivate companies to reshore. In this paper, we study how a global supply chain adjusts its offshoring and reshoring production decisions under two different circumstances: (1) under traditional corporate tax regulations; (2) under the proposed tax penalty regulations. We analyze cost variants, tax structures, market access and production risks to identify conditions where global companies decide to bring manufacturing back to their domestic countries. Our results show that multinational companies would be more likely to relocate the production from the main foreign country to an alternative country that enjoys even lower production costs under the proposed tax penalty. As identified by our analysis and as well as numerical simulations, reshoring can only occur in rare situations such as when the production costs in the foreign countries are close to that in the domestic country. Besides potential national tax reform, we also discuss the impact of the Global Minimum Tax Rate proposed by the G7 on global companies' offshoring/reshoring decisions. [ABSTRACT FROM AUTHOR]

Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Pensamiento Americano is the property of Corporacion Universitaria Americana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article discusses a legal case that involves the interpretation of value added tax (VAT) rules and their alignment with fundamental legal principles. It centers on a VAT dispute from 2009 to 2013. It questions revolve around whether tax authorities can deny VAT deductions based on service-related violations, the extent of a taxpayer's duty to monitor these violations, and whether they can disregard national laws to establish fraud.

Certified Public Accountants, whose duties, powers, and responsibilities are regulated in accordance with the professional law numbered 3568, carry out accounting transactions on behalf of taxpayers as well as calculating the tax assessments on behalf of the taxpayer and send these statements to the tax administration through the system. Certified Public Accountants may also attend reconciliation negotiations with the taxpayer and participate in the negotiation process conducted between the administration and the taxpayer regarding the amount of tax and/or tax penalty and express their opinions and considerations during the negotiations in accordance with Article 10 of the regulation on reconciliation issued based on the provisions of the Tax Procedure Law No. 213. The aim of this study is to measure the levels of perception of Certified Public Accountants regarding the institution of reconciliation in which they can be directly or indirectly involved. In line with this aim, Certified Public Accountants operating in Balıkesir province were addressed questions to answer through the application of a structured questionnaire, and the data collected in this way were analyzed through the Chi-Square test in the SPSS 22.0 program. It was determined in the conclusion of the analysis conducted that Certified Public Accountants had a high level of perception of the institution of reconciliation in tax law. [ABSTRACT FROM AUTHOR]

From antiquity to the present day, the contribution of small businesses to the economic development of a country is overwhelming. Nowadays, COVID-19 lockdown restrictions have exerted an outrageous impact on small businesses survival. In developing countries where government-supporting capacity is low, the severity is substantial. The present study predicts the impact of COVID-19 lockdown restriction and government supporting schemes on small business survival. To meet this purpose, the study primarily used PLS-SEM and binary logit models. The results confirmed that over 44% of small businesses would fail in the first month of lockdown restriction. Moreover, only 6% have cash reserve to survive twelve months. In this regard, the present study suggested that the government should have to abstain from total lockdown measures, without government-supporting schemes. As such, the study has examined the relative importance of COVID-19 based special loan, suspension of payments, withdrawal of restricted funds, and exemption of tax and penalty payments. Among these supporting schemes, COVID-19 based special loan is the most important government-supporting scheme followed by the suspension of interest and principal payments. However, the exemption of tax payments and withdrawal of restricted funds were not significant. [ABSTRACT FROM AUTHOR]

Foreign Bank Account Reporting (FBAR) has emerged recently as a litigation matter in several federal courts. While past cases primarily focused on the determination of willful versus nonwillful FBAR violations, recent cases bring to light issues that should lead Congress to revisit requirements and legislation specifically related to penalties. This paper examines four specific topics recently discussed in the courts: the assessment of penalties per FBAR form or per account; Eighth Amendment challenges; payment of penalties by an estate; and repatriation of assets to pay penalties. We address what the recent FBAR litigation tells us about compliance, enforcement, and policy and encourage Congress to revisit and make changes to the law. [ABSTRACT FROM AUTHOR]

The article focuses on decision of the German Federal Constitutional Court which ruled that full interest was unconstitutional and legal question arises as to whether the continuing value added tax interest for interest periods before 2019 under Union law withstands specifications. It mentions reconciliation of sales tax interest for old years there is no res judicata. It also mentions concrete points of attack against the sales tax interest according to section 233 of German Income Tax Act.

This research is made focused on assessing what factors could affect the tax compliance of MSMEs in Dipolog City, one of the major economic drivers are; (1) Tax Inspection Possibility, (2) Tax Rates, (3) Tax Penalties, (4) Tax Policies Complexity, (5) Social Norms and (6) Tax Knowledge. Through random sampling, 96 business owners/managers/bookkeepers of specifically retail MSMEs in Dipolog City were extracted as respondents. A descriptive correlational quantitative method was used in this study, utilizing standardized adapted questionnaires for gathering data which was analyzed and interpreted using frequency, percentage distribution, mean, Kruskal-Wallis test, and Spearman Rho. Findings revealed most of the enterprises belong to a micro level and are still in the business for 2-5 years. Furthermore, among the factors identified, only Tax inspection Possibilities, Tax Penalties, and Tax Knowledge have significant relationships with tax compliance. This means that the possibility of being inspected, delayed payment of obligations, and their knowledge of tax laws increased the respondents' awareness of tax compliance. If a taxpayer has knowledge about tax laws, payments, and tax rates applied to his/her business, compliance increases. It is also recommended that the taxing authority must conduct a statutory tax seminar to MSMEs as taxpayers. [ABSTRACT FROM AUTHOR]

This study aims to examine the effect of tax sanctions avoidance and the amount of taxpayer income on the compliance of motor vehicle taxpayers in Jakarta with taxpayer awareness as moderation. The distribution of the Google form questionnaire (primary data) with the subject, namely motor vehicle taxpayers whose vehicles have Jakarta plates (plate B), and processed using Smart PLS by testing data validity using outer loading and data reliability using construct reliability and validity. The result obtained by this research by bootstrapping method is that the avoidance of tax sanctions has no effect. In contrast, the amount of taxpayer income and taxpayer awareness have a significant positive effect on motor vehicle taxpayer compliance, and taxpayer awareness does not moderate the effect of tax penalty avoidance and the amount of taxpayer income on motor vehicle taxpayer compliance. Submission of research to be input and information regarding the views of taxpayers regarding the compliance of motor vehicle taxpayers in Jakarta where the government can also continue to improve and develop facilities continue to be adequate and support taxpayers in carrying out their taxpayer compliance. This facility must also be effective and efficient so that taxpayers feel facilitated in carrying out their compliance. [ABSTRACT FROM AUTHOR]