عدم الامتثال الضريبي (Arabic Wikipedia)

Analysis of information sources in references of the Wikipedia article "عدم الامتثال الضريبي" in Arabic language version.

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anu.edu.au

ctsi.anu.edu.au

  • Michael Wenzel (2002). "The Impact of Outcome Orientation and Justice Concerns on Tax Compliance" (PDF). Journal of Applied Psychology: 4–5. مؤرشف من الأصل (PDF) في 2012-03-18. When taxpayers try to find loopholes with the intention to pay less tax, even if technically legal, their actions may be against the spirit of the law and in this sense considered non-compliant. The present research will deal with both evasion and avoidance and, based on the premise that either is unfavorable to the tax-system and uncooperative towards the collective, subsume both under the concept of tax noncompliance. {{استشهاد بدورية محكمة}}: الاستشهاد بدورية محكمة يطلب |دورية محكمة= (مساعدة)

books.google.com

cra-arc.gc.ca

  • For example, a Canadian organization describes Canada's law, first passed in 1988 in Section 245 of the Canada's federal income tax act (described here [1]), as invalidating the tax consequences of a tax avoidance transaction if "not conducted for any primary purpose other than to obtain a tax benefit". نسخة محفوظة 21 يونيو 2017 على موقع واي باك مشين.

doi.org

dx.doi.org

ey.com

tmagazine.ey.com

gao.gov

jota.website

justia.com

supreme.justia.com

ssrn.com

papers.ssrn.com

web.archive.org

  • Michael Wenzel (2002). "The Impact of Outcome Orientation and Justice Concerns on Tax Compliance" (PDF). Journal of Applied Psychology: 4–5. مؤرشف من الأصل (PDF) في 2012-03-18. When taxpayers try to find loopholes with the intention to pay less tax, even if technically legal, their actions may be against the spirit of the law and in this sense considered non-compliant. The present research will deal with both evasion and avoidance and, based on the premise that either is unfavorable to the tax-system and uncooperative towards the collective, subsume both under the concept of tax noncompliance. {{استشهاد بدورية محكمة}}: الاستشهاد بدورية محكمة يطلب |دورية محكمة= (مساعدة)
  • Dyreng SD, Hanlon M, Maydew EL. (2008). Noncom Long-run corporate tax avoidance. The Accounting Review. نسخة محفوظة 27 مايو 2020 على موقع واي باك مشين.
  • For example, see: GAO. (2012). Sources of Noncompliance and Strategies to Reduce It. GAO-12-651T. نسخة محفوظة 13 أكتوبر 2019 على موقع واي باك مشين.
  • Prebble R, Prebble J. (2010). Does the Use of General Anti-Avoidance Rules to Combat Tax Avoidance Breach Principles of the Rule of Law?. Saint Louis University Law Journal. نسخة محفوظة 20 أكتوبر 2017 على موقع واي باك مشين.
  • UK’s general anti-avoidance rule process on schedule. T Magazine. نسخة محفوظة 20 أكتوبر 2017 على موقع واي باك مشين.
  • For example, a Canadian organization describes Canada's law, first passed in 1988 in Section 245 of the Canada's federal income tax act (described here [1]), as invalidating the tax consequences of a tax avoidance transaction if "not conducted for any primary purpose other than to obtain a tax benefit". نسخة محفوظة 21 يونيو 2017 على موقع واي باك مشين.
  • David F. Burg (2004). A World History of Tax Rebellions. ص. vi–viii. ISBN:9780203500897. مؤرشف من الأصل في 2020-01-18.
  • Christians، Allison. "Distinguishing Tax Avoidance And Evasion". Journal of Tax Administration Vol 3:2 2017. مؤرشف من الأصل في 2018-10-18. اطلع عليه بتاريخ 2017-12-08.

wikipedia.org

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