LOTF2011 | Martin Gramatikov

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The document discusses EMCOD, a tool for measuring the costs and quality of online dispute resolution (ODR). The objectives of EMCOD were to adapt an existing tool called MA2j, design and develop a software tool to measure ODR costs and quality, and promote research in this area. Some of the achievements included publishing a handbook by the end of August 2011, developing software, and networking. The tool is intended to increase accessibility, transparency, and focus on users in justice systems and enable comparison and competition among ODR providers.

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EMCOD.neta tool for measuring the costs and quality of ODR Martin Gramatikov Tilburg Institute for Interdisciplinary Studies of Civil Law and Conflict Resolution Systems Law of the Future 2011 | EMCOD | 24 June 2011

Design, develop and disseminate a software tool

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Handbook – will be published by the end of August 2011

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In our research paper titled "Qualitative Analysis on Tax Evasion and Reasons for Reluctance to Join ATL in Pakistan," we delve into the intricate dynamics of tax compliance and explore the underlying reasons why individuals in Pakistan might hesitate to become a part of the Active Taxpayer List (ATL) within the framework of business law and taxation. With a multidisciplinary approach, our team of five researchers embarked on an in-depth exploration of tax evasion behaviors and the factors influencing them. Through qualitative analysis, we aimed to unravel the complex interplay of socio-economic, cultural, and institutional factors shaping tax compliance attitudes among Pakistani taxpayers. Drawing on a diverse range of qualitative research methods, including interviews, focus groups, and content analysis, we gathered rich insights from a diverse sample of individuals representing various sectors of the economy. By immersing ourselves in the lived experiences and perceptions of taxpayers, tax advisors, and legal experts, we uncovered nuanced perspectives on tax evasion practices and attitudes toward ATL membership. Our findings highlight the multifaceted nature of tax evasion in Pakistan, shedding light on both the motivations driving non-compliance and the barriers to ATL enrollment. From perceived inefficiencies in the tax system to cultural norms and trust deficits in governmental institutions, our research identifies a myriad of factors contributing to tax evasion behavior and reluctance to join ATL. Furthermore, our study offers valuable implications for policymakers, tax authorities, and business stakeholders seeking to enhance tax compliance and foster a culture of transparency and accountability in Pakistan's taxation landscape. By addressing the underlying drivers of tax evasion and promoting the benefits of ATL membership, policymakers can design more effective strategies to broaden the tax base and promote sustainable economic development. In conclusion, our research paper represents a comprehensive endeavor to deepen our understanding of tax compliance dynamics in Pakistan and elucidate the complexities surrounding ATL enrollment. By unraveling the intricacies of tax evasion behaviors and attitudes, we hope to contribute to informed policymaking and foster a culture of tax compliance and integrity in Pakistan's business and taxation environment.

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LOTF2011 | Martin Gramatikov

1. EMCOD.neta tool for measuring the costs and quality of ODR Martin Gramatikov Tilburg Institute for Interdisciplinary Studies of Civil Law and Conflict Resolution Systems Law of the Future 2011 | EMCOD | 24 June 2011

3. MA2J – ODR

4. Objectives

5. Adapt MA2j

6. Design, develop and disseminate a software tool

7. Promote research on costs and quality of ODR

8. For whom?

9. What did we achieve?

10. Handbook – will be published by the end of August 2011

11. Software tool

12. NetworkingLaw of the Future 2011 | EMCOD | 24 June 2011

13. Law of the Future 2011 | EMCOD | 24 June 2011

14. Law of the Future 2011 | EMCOD | 24 June 2011

15. Law of the Future 2011 | EMCOD | 24 June 2011

16. Law of the Future 2011 | EMCOD | 24 June 2011

17. Law of the Future 2011 | EMCOD | 24 June 2011

18. Law of the Future 2011 | EMCOD | 24 June 2011

19. The EMCOD.net effect: Accessibility of justice Transparency Focus on the users of justice Compass in a tangled web of justice Better procedural and outcome justice Justice Quality mark Standard for excellence and continuous improvement Systemic effect on justice and dispute resolution Comparability Competition Promotion of ODR and cloud Justice Law of the Future 2011 | EMCOD | 24 June 2011

20. Emcod.net MeasuringAccesstoJustice.com Uvt.nl/TISCO Law of the Future 2011 | EMCOD | 24 June 2011

LOTF2011 | Martin Gramatikov

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