Determinants and consequences of tax complexity / von Adrian Schipp. Paderborn, 2024
Inhalt
- References
- TC_Indonesia_AS_Diss
- Abstract
- 1 Introduction
- 2 Tax Complexity
- 3 Indonesian Tax System
- 4 Survey Instrument
- 5 Analyses
- 6 Main Results
- 6.1 Overview of Tax Complexity in Indonesia
- 6.2 Most Complex Tax Regulations
- 6.3 Most Complex Tax Procedures
- 7 Comparative Analyses
- 8 Conclusion
- References
- Figure 1: Overview of Perceived Overall Tax Complexity in Indonesia
- Figure 2: Drivers of The Most Complex Regulations
- Figure 3: Drivers of The Most Complex Tax Procedures
- Figure 4: Complexity Drivers in the Tax Audit Process
- Figure 5: Comparative Analysis: Revenue Collection and Dispute Resolution Officers
- Table 1: Sample Selection
- Table 2: The Demography of the Sample
- Table 3: Complexity in the Tax Code
- Table 4: Complexity in the Tax Framework
- Table 5: Comparative Analysis: Tax Officers and Taxpayers
- Table 6: Comparative Analysis: Revenue Collection and Dispute Resolution Officers
- Table 7: Comparative Analysis: The Size of the Administered Taxpayers
- Appendix
- TC_Politics_Draft_AS_Diss
- 1 Introduction
- 2 Prior literature and hypothesis development
- 3 Research Design
- 4 Data & Measurement
- 5 Results
- 5.1 Democracy and Complexity
- 5.2 Arab Spring
- 5.3 Global Tax Competition and Complexity
- 5.4 Left-wing Governments in Democracies and Complexity
- 6 Conclusion
- References
- CCP_TC_Draft_v21_AS_Diss