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The distinct regulation in the Criminal Code of service offenses raised the issue of defining the notion of civil servant in this branch of law. It is unanimously accepted in doctrine and jurisprudence that the notion of civil servant in criminal law is different from that in administrative law, having an autonomous meaning. This is the reason why the legislator defined in art. 175 of the Criminal Code the notion of civil servant used in criminal law, but referring to two categories: that of "proper" civil servants and that of "assimilated" civil servants. In the case of service offenses, only the first category of civil servants, defined in art. 175 paragraph (1) of the Criminal Code, is of interest.

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO assessed the disclosure practices and safeguards employed by the Internal Revenue Service (IRS) and other federal, state, and local agencies to protect taxpayer information, focusing on: (1) which federal, state, and local agencies receive taxpayer information from IRS; (2) what type of information they receive; (3) how the taxpayer information is being used; (4) what policies and procedures the agencies are required to follow to safeguard taxpayer information; (5) how frequently IRS is to monitor agencies' adherence to the safeguarding requirements; and (6) the results of IRS' most recent monitoring efforts."

• Banov's food inspectors continue to be active, with the aim of safeguarding the health of the military and naval forces stationed in and around Charleston ; Newspaper article ; 10

Taxpayer effects are a central part of the total economic costs and benefits of immigration, but they have not received much study. These effects are the additional or lower taxes paid by native-born households due to the difference between tax revenues paid and benefits received by immigrant households. The effects vary considerably by immigrant attributes and level of government involvement, with costs usually diminishing greatly over the long term as immigrants integrate fully into society.

Taxpayer effects are a central part of the total economic costs and benefits of immigration, but they have not received much study. These effects are the additional or lower taxes paid by native-born households due to the difference between tax revenues paid and benefits received by immigrant households. The effects vary considerably by immigrant attributes and level of government involvement, with costs usually diminishing greatly over the long term as immigrants integrate fully into society.

The level of taxpayer compliance has steadily decreased over the years. Individual taxpayers failed to report approximately $100 billion in federal taxes due on legal income received in 1989. The compliance gap is large enough to greatly reduce the federal government deficit. Studies employing psychological cognitive structure approaches to analyzing taxpayer compliance and attempting to increase taxpayer compliance employ theories related to equity sensitivity, attitude formation, and change. These studies generally examine relationships between compliance and socioeconomic and situational variables. Appeals to a taxpayer's moral obligation to pay taxes have been studied as a means to change taxpayer attitudes and intentions and thereby increase compliance. The present study sought to determine if taxpayer compliance could be enhanced by sanction threats or by appeals to conscience. The study also endeavored to discover if compliance differed between various types of taxpayers. These individual differences were posited to cause taxpayers to react differently to alternative types of interventions aimed at increasing compliance to income tax law. A laboratory study was designed to gauge a subject's sensitivity to equity, administer intervention techniques, and measure compliance and attitude toward taxation. The data were analyzed using Multivariate Analysis of Variance (MANOVA). Although the results of the study showed no significant main effect for treatment type, a significant main effect (p = .0075) was found for Equity Sensitivity type when the scenario depicting Overstating Business Expenses was the dependent variable in the design. There were no significant main effects for Equity Sensitivity type or treatment type when the six attitude items were used as the dependent variables in a MANOVA. ; Ph. D.

Self-assessment system approach is a system in which taxpayers are given the authority to report their own income to the tax service office. The purpose of this research is to explore the implementation and strategies to support in improving the self-assessment system in KPP Pratama Kendari City. This study describes taxpayer compliance, tax audit, and self-assessment system strategies through the tax morale approach. The results of this study indicate that the implementation of taxpayer compliance still needs to be improved, tax audits have been carried out optimally, and tax morale raises three topics, namely trust in government, trust in court and legal systems, and trust in tax officials.