Add to ORKGnone1noThis paper deals with the issue if the Revenue Service (RS) should be allowed or even encouraged to negotiate settlement agreements with taxpayers subject to examination. We consider the case in which the RS enjoys discretion at the settlement stage, its stance being guided by enforcers's professional judgement. We show that discretionary settlements serve a desirable function, as they allow theRS to better exploit taxpayer-specific information and to take advantage of the bargaining power it can wield at the negotiation stage.noneL. FranzoniL. Franzon
It is often argued that even if optimal ex-post, settlement dilutes deterrence ex-ante. We analyze t...
To operate efficiently and effectively revenue authorities require discretion, but processes must be...
The South African Revenue Service (“SARS”) is an organ of state in terms of the South African Reven...
none1noThis paper deals with the issue if the Revenue Service (RS) should be allowed or even encour...
This paper deals with the issue of whether the Revenue Service (RS) should be allowed, or even encou...
Besides decisions conditioned by law we have to examine decisions based on discretion as well. If ve...
The purpose of this paper is to examine the nature and scope of the Commissioners discretion to prov...
This paper develops a model of tax enforcement in which the tax agency is allowed to make pre-audit ...
To operate efficiently and effectively revenue authorities require discretion, but processes must be...
The Commissioner of Taxation is vested with the power to assess tax, and with the power to collect t...
The refusal of a taxpayer to respond or pay the tax due has always provoked the tax authority to app...
It is often argued that even if optimal ex-post, settlement dilutes deterrence ex-ante. We analyze t...
The Canadian Minister of National Revenue is responsible for administering and enforcing the majorit...
In a setting where tax laws are ambiguous, the resolution of disputes between taxpayers and the tax ...
The means by which modern flexible discretionary settlements are enforced and the theoretical implic...
It is often argued that even if optimal ex-post, settlement dilutes deterrence ex-ante. We analyze t...
To operate efficiently and effectively revenue authorities require discretion, but processes must be...
The South African Revenue Service (“SARS”) is an organ of state in terms of the South African Reven...
none1noThis paper deals with the issue if the Revenue Service (RS) should be allowed or even encour...
This paper deals with the issue of whether the Revenue Service (RS) should be allowed, or even encou...
Besides decisions conditioned by law we have to examine decisions based on discretion as well. If ve...
The purpose of this paper is to examine the nature and scope of the Commissioners discretion to prov...
This paper develops a model of tax enforcement in which the tax agency is allowed to make pre-audit ...
To operate efficiently and effectively revenue authorities require discretion, but processes must be...
The Commissioner of Taxation is vested with the power to assess tax, and with the power to collect t...
The refusal of a taxpayer to respond or pay the tax due has always provoked the tax authority to app...
It is often argued that even if optimal ex-post, settlement dilutes deterrence ex-ante. We analyze t...
The Canadian Minister of National Revenue is responsible for administering and enforcing the majorit...
In a setting where tax laws are ambiguous, the resolution of disputes between taxpayers and the tax ...
The means by which modern flexible discretionary settlements are enforced and the theoretical implic...
It is often argued that even if optimal ex-post, settlement dilutes deterrence ex-ante. We analyze t...
To operate efficiently and effectively revenue authorities require discretion, but processes must be...
The South African Revenue Service (“SARS”) is an organ of state in terms of the South African Reven...