Tax administration: interim report on advance tax refunds... As of September 30, 2001, 84 million taxpayers were to have received $36 billion in advance tax funds....
Tax compliance and advanced tax payments tax compliance and advance tax payments: a prospect theory analysisAbstract- While obligatory advance tax payments do not interfere with the taxpayer’s evasion decision under expected utility theory, they do affect the decision to evade under prospect theory....
Resolving legal uncertainty: the unfulfilled promise of advance tax rulingsAdvance tax rulings allow taxpayers to achieve certainty about the tax consequences of contemplated transactions, and are thus considered indispensable in the modern world of ...
Economic analysis of advance tax rulingsThis paper aims to analyze the impact of applying for an advance tax ruling and of examining complex tax issues with the help of an external consultant, on the investor's decision to invest when the environment is uncertain....
