considerable intellectual and theoretical attention in the literature. Taxation is one of the most volatile subjects in governance both in the developing and developed nations. Tax refers to a “compulsory levy by a public authority for which nothing is received directly in return” (James and Nobes, 1992). According to Nightingale (2001), “a tax is compulsory contribution, imposed by government, and while taxpayers may receive nothing identifiable in return for their contribution, they nevertheless have the benefit
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motivation of tax payers Tax compliance has been linked heavily with deterrence as the most important compliance-increasing factor but now a days importance of tax morale is being considered as intrinsic motivational toll for the honestly pay taxes. Tax morale , however, depends on the positive interaction of individual taxpayers and the taxing authority through fiscal exchange in a broader arena . Fiscal exchange, for example, may involve adequate provision of public services for the tax payers rather
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Revenue generation has always been a crucial part of every government, authority or kingdom as the case may be. The revenue available determines to a large extent its capabilities, policy, functions and plans among others. For revenue generation, tax has always been a vital source in order to meet expenditures of the government. According to Ogundele, the essence of all taxes is the removal of resources from private hands of the individuals, corporate bodies, trusts, families, societies, and
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“TAX EVASION & AVOIDANCE - A REAL PROBLEM FOR BANGLADESH” INTRODUCTION: Tax evasion and avoidance are both phenomena that are probably as old as taxation itself. Wherever and whenever authorities decide to levy taxes, individuals and firms try to avoid paying them. Though this problem has always been present, it becomes more pressing in the course of globalization as this process extends the range of opportunities to dodge taxation while simultaneously reducing the risk of being detected
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“TAX EVASION & AVOIDANCE - A REAL PROBLEM FOR BANGLADESH” INTRODUCTION: Tax evasion and avoidance are both phenomena that are probably as old as taxation itself. Wherever and whenever authorities decide to levy taxes, individuals and firms try to avoid paying them. Though this problem has always been present, it becomes more pressing in the course of globalization as this process extends the range of opportunities to dodge taxation while simultaneously reducing the risk of being detected
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“TAX EVASION & AVOIDANCE - A REAL PROBLEM FOR BANGLADESH” INTRODUCTION: Tax evasion and avoidance are both phenomena that are probably as old as taxation itself. Wherever and whenever authorities decide to levy taxes, individuals and firms try to avoid paying them. Though this problem has always been present, it becomes more pressing in the course of globalization as this process extends the range of opportunities to dodge taxation while simultaneously reducing the risk of being detected. Developing
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OF MALAYSIAN TAX PRACTITIONERS’ PERCEPTION ON THE PRACTICE OF AGGRESSIVE TAX AVOIDANCE Nur Fikhriah Binti Takril, and Sri Wahyu Sakina Ahmad Sanusi Depertment of Accounting Faculty of Management and Muamalah Kolej Universiti Islam Antarabangsa Selangor nurfikhriah@kuis.edu.my, sriwahyu@kuis.edu.my ABSTRACT Malaysian tax research has put little attention on the tax morale of Malaysian tax environment. Therefore, the objective of this study is to explore the perception of Malaysian tax practitioners
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Abstract Diversity management practices are specific activities, programs, policies and any other formal processes designed to improve management of diversity via communication, education and training, employee-involvement, career management, accountability and cultural change. Overall, diversity management places emphasis on the development of organizational strategies and cultures that are not only tolerant of diversity but actively encourage flexibility and inclusion (Burke & Ng, 2006; Childs
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[pic] Department of Accounting Term Paper On [pic] (Value Added Tax) Submitted To – Supervisor Mrs. Ummea Hazera Khatun Assistant Professor Department of Accounting Lalmatia Mahila College Submitted By – Nilima Akther BBA (Honor’s) 2nd year Roll No. - 9808944 Registration No. – 1860636 Session – 2010-2011 Department of Accounting Lalmatia Mahila College Date of Submission – 21 May 2014 Acknowledgement At first I would like to express my gratitude to the almighty
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in total for the year (leaving out those workers for whom a Form P46 is held)?' ----- "What does it mean? Search me" ---- asks the reporting newspaper. [ Daily Star, April 13, 1992, P-9, London ]. Page # 2 INTRODUCTION The origin of Value Added Tax (VAT) can be traced as far back as the writings of F
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