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Journal articles on the topic 'Administrative obligations'
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1
胡, 丹冰. "The Priority of Administrative Subject Obligations in Administrative Agreements." Dispute Settlement 09, no. 05 (2023): 2428–37. http://dx.doi.org/10.12677/ds.2023.95331.
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Śladkowska, Ewa. "SUSPENSION OF EXECUTION OF THE FINAL DECISION OVER THE OBJECTION OF THE PUBLIC PROSECUTOR." Roczniki Administracji i Prawa 4, no. XXII (December 31, 2022): 175–94. http://dx.doi.org/10.5604/01.3001.0016.3375.
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The article presents the institutions of the prosecutors objection in general administrative proceedings and the obligations of the public administration body resulting from the fact of lodging the objection. This is the obligation to initiate extraordinary proceedings covered by the objection ex officio and the obligation to consider the suspension of the execution of the decision until the objection is resolved. The article indicates the scope of the objection and the purpose of this legal institution. The obligation to initiate extraordinary proceedings covered by the objection was presented. On the other hand, the issues related to the obligation to consider the suspension of the execution of the decision (Article 187 of the Code of Administrative Procedure) were discussed in greater detail. The issue of the execution (enforceability) of an administrative act and the objective scope of decisions to which the obligation under Article 187 of the Code of Administrative Procedure. Next, the issues concerning the moment of deciding on the suspension of the execution of the decision covered by the prosecutors objection, the form of this decision and the grounds for suspending the execution of the decision in the event of the prosecutors objection were examined.
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Bisztyga, Andrzej, and Katarzyna Płonka-Bielenin. "Interpretation of the Principle of Informing Parties in Polish Administrative Proceeding – Conclusions and Postulates." International and Comparative Law Review 18, no. 1 (June 1, 2018): 231–39. http://dx.doi.org/10.2478/iclr-2018-0034.
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Summary The principle of informing parties in the Polish administrative procedure is specified in Article 9 of the Act of 14 June 1960, the Code of Administrative Procedure. Public administration bodies are obliged to duly and comprehensively inform the parties on the factual and legal circumstances that may affect the determination of their rights and obligations being the subject of administrative proceedings. The authorities ensure that the parties and other persons involved in the proceedings do not suffer damage due to ignorance of the law, and for this purpose they provide them with necessary explanations and instructions. In administrative proceedings, not the principle of ignorantia iuris nocet the obligation of the authority, resulting in particular from Articel 9 CAP is to inform the party about the factual and legal circumstances that may affect the determination of rights and obligations that are subject to current or potential behavior. This principle applies in particular to proceedings in the field of social assistance and proceedings in the field of family benefits, where a specific law is shaped in accordance with the activities of the party. It should be assumed that a breach the party‘s information rules is an intrinsic and sufficient reason for repealing the decision, even if it is in accordance with substantive law.
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Dalkowska, Anna. "Legal succession of property-related obligations in administrative enforcement proceedings." Nieruchomości@ : kwartalnik Ministerstwa Sprawiedliwości II, no. II (June 30, 2021): 7–25. http://dx.doi.org/10.5604/01.3001.0014.9264.
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Legal succession of property-related obligations in administrative enforcement proceedings is a key issue for the protection of the public interest. Coercive enforcement measures directed against the obliged entity, in accordance with the content of the enforceable title, serve the purpose of compulsory performance of the obligation. A change or transformation of the addressee of an obligation while maintaining the identity of the enforcement case and the content of the enforcement relationship determines the legal situation of the parties to the enforcement proceedings, i.e. the obliged entity, its successor, the public-law creditor, the enforcement authorities and other participants to the proceedings. The property-related nature of the obligation implies the consequences of the enforcement transformation in a specific way, i.e. both at the procedural and substantive-law levels, leading to a joint and several liability of the obliged parties and their co-participation in enforcement proceedings. The statutory regulation laid down in Article 28a of the Act on Enforcement Proceedings in Administration is not sufficient, therefore, legal scholars’ writings, court rulings and practice play an important role this matter.
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Strąk, Katarzyna. "On Carrier Sanctions – A Voice from Poland. The Liability of Carriers in the Jurisprudence of Administrative Courts." Studia Europejskie - Studies in European Affairs 26, no. 1 (April 29, 2022): 63–81. http://dx.doi.org/10.33067/se.1.2022.4.
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This article analyses carrier sanctions in light of Poland’s membership of the European Union and its obligation to protect the EU’s external borders. It offers an in-depth analysis of the scope of the carriers’ obligations with regard to bringing third-country nationals to the Eastern external border of the European Union and explores ways how these obligations should be fulfi lled correctly so that carriers are not obliged to pay administrative fi nes of as much as 3000-5000 euro per person. The research is based on an extensive review of the jurisprudence of Polish administrative courts and takes into account the specifi city of this jurisprudence.
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Golić, Darko, and David Matić. "On certain specific features of tax procedure as a type of administrative procedure." Pravo - teorija i praksa 39, no. 3 (2022): 1–22. http://dx.doi.org/10.5937/ptp2203001g.
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Due to numerous specific characteristics, but also the importance of regular functioning of Republic of Serbia in terms of financing public expenditures, our legislator pays a special attention to the tax system, tax administration and tax procedure. The activity of our legislator in this area is extremely intensive, so the changes in tax regulations have become more frequent, and public authorities, whether in the form of laws or some bylaws, often intervene in the area of the tax system. On the other hand, the rules of tax legislation, both material - in terms of the very bases of tax obligations, and procedural must be clear, in the way the citizens can determine and settle their tax obligations. In addition, in the interest of legal certainty, the legislator should not frequently change substantive and procedural tax regulations, and he should move within certain limits. Having that in mind, the legislator has limited himself by defining the tax procedure as a special administrative procedure, which is regulated by a special law, whereby the protective provisions provided by the Law on General Administrative Procedure must be kept in mind. Deviations from the rules of general administrative procedure are, of course, necessary and justified, but only to a certain extent, which is determined by the peculiarity and importance of the tax system, which results in special rules for establishing the obligation, determining the amount and fulfilling tax obligations. Guided by the peculiarities of tax legislation, the authors point out the deviations of the tax procedure from the general administrative procedure in terms of principles, initiations, nature of legal acts and other specific issues.
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Staša, Josef. "Režimy správního práva." AUC IURIDICA 67, no. 4 (December 7, 2021): 61–76. http://dx.doi.org/10.14712/23366478.2021.38.
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The administrative law regime means a typical legal construction, which expresses the way of connecting an administrative law norm with this norm anticipated administrative law relationship through a certain legally significant fact. From the point of view of public administration addressees, it is appropriate to differ regimes of granting rights and regimes of imposing obligations primarily. Many regimes have a superstructure (secondary) nature, they assume the earlier existence of other (primary) rights and obligations. In addition to unilateral regimes, there are also bilateral or multilateral regimes of administrative law, which are an expression of cooperation in connection with the performance of public administration. From the point of view of public administration bodies, it is possible to distinguish several (administrative) regimes of exercise of their competence (powers). A kind of complement is the regimes that determine the boundaries of administrative regulation (between public law and civil law; between national law and European law). The application of some regimes or their combination typically results in the general administrative law concepts (= the tangles of administrative law norms cemented by the need and effort to solve certain idealized situations, deprived of their specific content). The research of administrative law regimes may perhaps contribute to a more plastic and systematic doctrinal characterization of material administrative law.
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Yosifova, Yoana. "Administrative rights and obligations of the patient." Law Journal of New Bulgarian University 18, no. 1 (July 6, 2022): 68–81. http://dx.doi.org/10.33919/ljnbu.22.1.7.
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The medical administrative law is a field in the administrative property law – a special field, and regulates the public relations in the healthcare system in relation to: the activity of hospitals and similar medical bodies for hospitalization, diagnosis practices and treatment of patients with different conditions, the medical activities regarding the out-of-hospital emergency cases - consultation and treatment by practitioners competent in all fields of medicine, specialized doctors and surgeons as well as the dentists’ general and specialized practice, the relations between medical professionals and patients. The article displays the rights and duties of the patients. The analysis also considers the violation of improper exercise and implementation of various health rights and obligations that are related to administrative liability.
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Liu, Qin, and Fan Liu. "Research on the Issue of Administrative Agreement." International Journal of Education and Humanities 4, no. 3 (September 20, 2022): 83–88. http://dx.doi.org/10.54097/ijeh.v4i3.1677.
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The system of administrative agreement is one of the important means of contemporary public administration. It is the integration of administrative power and contract spirt. The difference between administrative agreement and other administrative means is that the state can make the public administration objectives more specific in the form of administrative agreement, and tend to be legal, and stipulate the specific rights and obligations of both parties in the form of contract. The advantage of administrative agreement lies in the integration of right elements and contract spirit. Firstly, administrative agreement is an agreement reached by administrative organ and administrative counterpart through reasonable discussion; secondly, as the parties to the agreement, the administrative subject still maintains its original credibility to ensure the realization of its administrative purpose. Through the protection of the administrative agreement system, it is helpful to clarify the rights and obligations of both parties to the agreement, ensure the realization of the administrative objectives, and solve the problems. Based on the analysis of the problems existing in the current administrative agreement system, this paper proposes to standardize the scope of administrative agreement by administrative procedure, clarify the scope of administrative agreement and civil agreement by judicial interpretation, and restrict the exercise of priority, hoping to realize the value orientation of administrative agreement and protect the interests of the people through the above measures.
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Radwanowicz-Wanczewska, Joanna, and Nicola Fortunato. "Non-ruling forms of activity of public administration in administrative enforcement proceedings." Białostockie Studia Prawnicze 26, no. 5 (December 1, 2021): 229–42. http://dx.doi.org/10.15290/bsp.2021.26.05.14.
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Abstract The article contains an analysis of the issues related to the application of non-ruling forms of activity of public administration in the performance of public law obligations through administrative enforcement proceedings. In principle, as part of such proceedings, public law obligations, understood as orders or prohibitions within the area of administrative law and other branches of law applied by administrative authorities (tax law, financial law, labor law), are carried out. Non-ruling forms of activity play a major role in administrative enforcement proceedings. The implementation of an enforcement measure may be related to authorized entities taking not only ruling, but also non-ruling actions. In order to apply an enforcement measure (which constitutes an institutionalized form of administrative compulsion), an administrative authority, on occasion, has to take non-ruling activities. Considering, primarily, the significant severity of the compulsion measures that may be applied towards the party obliged under enforcement proceedings, this proceedings should be carried out with respect for the values of a democratic state and with due care for the good of an individual.
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Dimitrijević, Predrag, and Nevena Milenković. "The purpose of legal remedies in administrative disputes." Zbornik radova Pravnog fakulteta Nis 59, no. 88 (2020): 93–109. http://dx.doi.org/10.5937/zrpfn0-27967.
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Legal remedies in administrative disputes are a paradoxical area of administrative procedure law. Although essentially inspired by the idea of protecting the rights, freedoms and obligations in administrative procedure, inadequate application of these legal remedies may result in a violation or obstruction of the fundamental rights and administrative procedure principles, and insufficient protection in administrative disputes. The paper examines the effectiveness of these remedies and addressed the following question: Can the current system of legal remedies in administrative disputes justify their legal purpose and presence in administrative procedure law? The negative response to this question would be the most reliable call for prospective reform. The administrative dispute goals are important for the legality principle, particularly in terms of the fundamental requirements of the "the rule of law" (as the key postulate of any democratically organized society) and the tendency of intensive and inevitable expansion of administration. The objectives of administrative disputes (administrative law judicial protection) are clearly defined in Article 1 of the Administrative Disputes Act. The Constitution recognizes and insists on the importance of legality of the administrative action, especially in decision-making on the rights, obligations and interests of individuals. Given the indisputable importance of implementing these goals and the relevance of this issue in the midst of extensive reforms of public administration and administrative justice, this paper provides a critical analysis of legal remedies in administrative disputes. Considering their realistic potential, the ultimate goal is to offer de lege ferenda solutions for the regulation of legal remedies in administrative disputes which would eliminate the drawbacks discovered in the research.
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MORENO YEBRA, FELIPE. "Customs recognition in Mexican Law: reflections on its application." Revista Jurídica de Investigación e Innovación Educativa (REJIE Nueva Época), no. 4 (July 1, 2011): 9–22. http://dx.doi.org/10.24310/rejie.2011.v0i4.7854.
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If we consider customs inspection to be a power of review and enforcement, it is necessarily an administrative act, and is therefore subject to the requirements applicable to such acts with respect to notification. After payment of import duties and fulfillment of ancillary obligations, goods must be presented to the customs authority. In this sense, the exercise of review and enforcement powers falls under the scope of the State to ensure proper fulfillment of tax obligations. Notwithstanding this, such powers are to be exercised after fulfillment of the obligation or, as applicable, after the date on which such obligation should have been fulfilled. We must not confuse customs inspection with customs clearance, especially since the latter is the procedure through which tax obligations arising from the introduction of goods into the country are ful filled. Subsequently, at a time separate from the time at which the foregoing is performed, the State may exercise its review and enforcement powers.
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Fajri, Luqman. "Kepatuhan Wajib Pajak Badan Atas Kewajiban Administrasi Perpajakan (Studi Kasus PT SSS)." Jurnalku 2, no. 4 (November 9, 2022): 450–62. http://dx.doi.org/10.54957/jurnalku.v2i4.293.
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This study aims to review the tax administration compliance of PT SSS as a corporate taxpayer. PT SSS is a newly established company so it has a self-assessment tax administrative obligation to deposit and report taxes independently. The research was conducted using a qualitative review method through literature studies and field studies on data that had been obtained from PT SSS and interview. The results of the study indicate that business operations, taxpayer competence, and DJP supervision are very influential and have an important role in the administrative compliance of PT SSS as a taxpayers. Each taxpayer can have administrative obligations of more than one type of tax. PT SSS must adapt to the modernization of the taxation system and have sufficient resource competencies so that its tax administrative obligations can be fulfilled properly. The practice of fulfilling tax administrative obligations involves the thoroughness of both PT SSS and tax officials. The accuracy of the calculation needs to be considered because it affects the legal provisions based on the applicable tax laws. Taxpayers may be subject to administrative sanctions in the form of fines, increases, and/or interest if there are tax obligations that are not fulfilled. PT SSS can file legal remedies if there is a calculation error or the application of policies that are not in accordance with the provisions of the tax law. Penelitian ini bertujuan untuk meninjau kepatuhan administratif perpajakan PT SSS sebagai wajib pajak badan. PT SSS merupakan perusahaan yang belum lama berdiri sendiri sehingga memiliki kewajiban administratif perpajakan self-assessment yakni menyetor dan melaporkan pajak secara mandiri. Penelitian dilakukan dengan metode tinjauan kualitatif melalui studi pustaka dan studi lapangan atas data yang telah diperoleh dari PT SSS dan wawancara. Hasil penelitian menunjukkan bahwa kegiatan operasional usaha, kompetensi wajib pajak, dan pengawasan DJP sangat berpengaruh dan berperan penting terhadap kepatuhan administratif PT SSS. Setiap wajib pajak dapat memiliki kewajiban administratif lebih dari satu jenis pajak. PT SSS harus beradaptasi terhadap modernisasi sistem perpajakan dan memiliki kompetensi sumber daya yang cukup agar kewajiban administratif perpajakannya dapat terpenuhi dengan baik. Praktik pemenuhan kewajiban administratif perpajakan melibatkan ketelitian baik dari PT SSS dan pegawai pajak. Ketelitian penghitungan perlu diperhatikan karena berpengaruh terhadap ketentuan hukum berdasarkan undang-undang perpajakan yang berlaku. Wajib pajak dapat dikenakan sanksi administratif berupa denda, kenaikan, dan/atau bunga apabila terdapat kewajiban perpajakan yang tidak dipenuhi. PT SSS dapat mengajukan upaya hukum apabila terdapat kesalahan penghitungan atau penerapan kebijakan yang tidak sesuai dengan ketentuan undang-undang perpajakan.
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Munifah, Munifah, and Ade Iriani. "PENERAPAN KNOWLEDGE MANAGEMENT PADA PERGURUAN TINGGI (STUDI KASUS: BAGIAN ADMINISTRASI PERGURUAN TINGGI X)." JURNAL TEKNOLOGI INFORMASI DAN KOMUNIKASI 9, no. 1 (March 5, 2018): 45–48. http://dx.doi.org/10.51903/jtikp.v9i1.168.
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Abstract Higher Education is an education that includes Diploma, Bachelor, Master, and other programs organized by Universities based on Indonesian culture. Administrative staff play an important role in supporting academic activities in Higher Education of course in the academic administration should have a good information system, but demkian permasalhan in academic service is still common, especially when the delivery of information that sometimes different between staff one with another. This paper intends to improve the academic service by applying Knowledge Management to the administrative staff at the university so that all parties can perform their obligations in accordance with their respective obligations and get their rights as appropriate.
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Zhang, Qinqi. "Constitutional Guarantee of Citizens' Right to Education — from the Perspective of the State's Protection Obligation." Journal of Higher Education Research 3, no. 2 (April 19, 2022): 151. http://dx.doi.org/10.32629/jher.v3i2.743.
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Education is the foundation of a country, and the cultivation of talents decides the future of a country. Therefore, the right to education is not only directly stipulated in the chapter on The Basic Rights and Obligations of Citizens. Besides, the General Outline made it clear of the national obligations and education was given special protection. The state's protection obligation plays an irreplaceable role in protecting the objective value order, which has become an important means to protect the right to education from illegal infringement. It is a systematic project to realize the obligation of our nation in protection of citizens' right to education, which can be achieved with the cooperation of legislative, administrative and judicial organs to jointly fulfill the obligation of constitutional protection of citizens' right to education. The state's obligation to protect the right to education must follow the lower criterion of "Adequate compensation" and the higher criterion of "Balance of interests".
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Majewski, Kamil, and Patrycja Majewska. "COMMENTARY TO THE JUDGMENT OF THE SUPREME ADMINISTRATIVE COURT OF 8 FEBRUARY, 2022 – COMMENTS IN THE CONTEXT OF ART. 10 KPA." Roczniki Administracji i Prawa 2, no. XXII (June 30, 2022): 335–39. http://dx.doi.org/10.5604/01.3001.0016.0988.
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In the commented judgment, the Supreme Administrative Court expressed view on the obligations of the authority conducting administrative proceedings under Art. 10 § 1 of the Code of Civil Procedure (the principle of active participation of a party in the proceedings and the principle of hearing the parties). Against the background of the position of the Supreme Administrative Court, the authors indicate the necessity to treat Art. 10 § 1 of the Code of Administrative Procedure, as two duties of an authority, one of which should be performed in the course of administrative proceedings (on a continuous basis), and the other - at least once in a specific phase of the pending proceedings. The authors also indicate the negative effects of the excessive fulfillment of the obligation contained in Art. 10 § 1 in fine of the Code of Administrative Procedure.
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Langsted, Lars Bo. "Selvinkriminering og oplysningspligter." Nordisk Tidsskrift for Kriminalvidenskab 85, no. 3/4 (November 29, 1998): 308–24. http://dx.doi.org/10.7146/ntfk.v85i3-4.137405.
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The article deals with the area where the legal safeguards against self-incrimination collide with legal obligations to produce information and material to administrative bodies. As far as the privilege against self-incrimination is concerned, Danish law not only allows the accused to refuse to give evidence in the criminal case against him but also provides him with the right not to tell the truth, if he chooses to take the stand. On the other hand, Danish administrative laws contain a lot of rules according to which citizens are obliged to produce information and material. In cases of refusal or untrue information criminal sanctions can be imposed. The cases of Saunders and Serves from the European Court of Human Rights are examined and compared to Danish and Norwegian law. It is concluded that neither Norwegian nor Danish law is in total conformity with the Saunders case, although the precise extent of the Saunders case is rather dim. Norwegian case law for instance allows prosecution to make use of reports made by administrative bodies containing explanations given by the (now) accused person to a certain extent, and Danish case law has so far stated that the legal obligations to give information to administrative organs are still applicable even after a charge has been raised against the person in question. It is not possible, however, to punish the giving of false informations and statements by that person, given after criminal charges have been raised against him. Finally, the author recommends that the legislator now takes upon him the difficult task of creating a general set of rules safeguarding the rights of the citizens without giving up the fundamental obligation to provide the administration with information needed. At the same time it is recommended that the legislator narrows the possibilities of using administrative penal sanctions in order to recreate the clean cut between administration and prosecution.
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Garifullin, Maksym. "On the question of legal regulation of administrative procedures on the example of foreign countries." Visegrad Journal on Human Rights, no. 6 (March 14, 2024): 16–19. http://dx.doi.org/10.61345/1339-7915.2023.6.3.
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The article deals with the issue of legal regulation of administrative procedures on the example of foreign countries. The standards of the administrative procedure regarding the adoption of administrative decisions, i.e. decisions of public administration bodies, which concern the rights and obligations of individuals and legal entities, are considered. The content and features of legal regulation of administrative procedures in foreign countries, the scope and subject of legal regulation through the prism of the legislation of foreign countries on administrative procedures are outlined. Various approaches to determining the scope, content and methods of its legal regulation are analyzed.
Attention is focused on the specifics of managerial activity, which must take effective measures in a timely manner in a wide variety of situations, forming the boundaries and restrictions necessary in the rule of law. The types of entities to which administrative procedures apply have been considered.
The rights and obligations of administrative bodies regarding the preparation and adoption of an administrative decision are defined. Features of appeals by individuals and legal entities, definition of sub-agency category of cases are outlined. The types of decisions made by the administrative body are classified. Emphasis is placed on informing persons whose interests may be affected by an administrative act.
The grounds for removing officials considered biased are outlined. The rights of citizens participating in the administrative procedure are considered separately.
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Garifullin, M. V. "The issue of legal regulation of administrative procedures on the example of foreign countries." Uzhhorod National University Herald. Series: Law 2, no. 81 (April 8, 2024): 69–72. http://dx.doi.org/10.24144/2307-3322.2024.81.2.11.
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The article deals with the issue of legal regulation of administrative procedures on the example of foreign countries. The standards of the administrative procedure regarding the adoption of administrative decisions, i.e. decisions of public administration bodies, which concern the rights and obligations of individuals and legal entities, are considered. The content and peculiarities of legal regulation of administrative procedures in foreign countries, the scope and subject of legal regulation through the prism of the legislation of foreign countries on administrative procedures are outlined. Various approaches to determining the scope, content and methods of its legal regulation are analyzed.
Attention is focused on the specifics of managerial activity, which must take effective measures in a timely manner in a wide variety of situations, forming the boundaries and restrictions necessary in the rule of law. The types of entities to which administrative procedures apply have been considered.
The rights and obligations of administrative bodies regarding the preparation and adoption of an administrative decision are defined. Features of appeals by individuals and legal entities, definition of sub-agency category of cases are outlined. The types of decisions made by the administrative body are classified. Emphasis is placed on informing persons whose interests may be affected by an administrative act.
The grounds for removing officials considered biased are outlined. The rights of citizens participating in the administrative procedure are considered separately.
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Fleszer, Dorota. "ADMINISTRATIVE FINE." Roczniki Administracji i Prawa 1, no. XXII (March 31, 2022): 79–89. http://dx.doi.org/10.5604/01.3001.0015.9085.
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It is clearly noticeable that the legislator, in order to increase the effectiveness of legal regulations in the field of administrative law created thereby, reaches for sanctions in the form of administrative fines. They shall be imposed in the event of non-performance or improper performance by the addressee of obligations under a specific legal provision. However, bearing in mind that there are no protective measures in the procedure for their imposition, unlike penalties under criminal law, the possibility of imposing fines should be treated with greater caution. Their repressive impact is particularly exploited
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Anggraini, Nur, and Eva Herianti. "Determinan Motivasi Wajib Pajak Dalam Memenuhi Kewajiban Perpajakan Pada Wajib Pajak Pekerja Bebas Di Tangerang Selatan." Jurnal Ilmiah Akuntansi Kesatuan 10, no. 1 (April 30, 2022): 113–22. http://dx.doi.org/10.37641/jiakes.v10i1.1201.
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This research aims to examine and analyze the effect of the self- assessment system, modernization of the administration system, tax awareness and tax audit on the motivation of taxpayers to fulfill their tax obligations. This research is a quantitative research using primary data through questionnaires to free worker taxpayers in the South Tangerang area. This research uses SEM Partial Least Square analysis method with SmartPLS 3.0 analysis tool. Sampling method using the Lemeshow formula (1997) and produced 70 respondents but the data processed were 63 respondents. The results of this study indicate that: The application of the self-assessment system (X1) affects significant the motivation of taxpayers in fulfilling their tax obligations; Modernization of the Administration system (X2) has an effect significant on the motivation of taxpayers in fulfilling their tax obligations; Tax Awareness (X3) affects significant the motivation of taxpayers in fulfilling tax obligations; Tax audit (X4) has effects but not significant on taxpayer motivation in fulfilling tax obligations.
Keywords: Self Assessment System Implementation, Administrative System Modernization, Tax Awareness, Tax Audit, Taxpayer Motivation in Fulfilling Tax Obligations.
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Muzyczka, Karolina. "Powers of a party in administrative enforcement proceedings." Zeszyty Naukowe Państwowej Wyższej Szkoły Zawodowej im. Witelona w Legnicy 3, no. 40 (September 30, 2021): 25–42. http://dx.doi.org/10.5604/01.3001.0015.4456.
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Enforcement in administrative enforcement proceedings consists in the establishment by a competent public administration body of a state coercive measure in order to fulfill public-law obligations. Thus, administrative enforcement is a form of direct interference by public administration bodies in the sphere of rights and freedoms of an individual, which means that it is subject to legal regulation. In order to provide an individual with protection against unjustified interference with their rights and freedoms, the possibility of applying legal measures against acts and enforcement actions against them was granted.
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Anwar, Subhan Nur Mulla Ali, and Suparnyo Suparnyo. "PENERAPAN PERATURAN DAN SANKSI ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN FORMAL WAJIB PAJAK BESAR DI KANTOR PELAYANAN PAJAK MADYA SEMARANG." Jurnal Suara Keadilan 24, no. 1 (March 20, 2024): 1–7. http://dx.doi.org/10.24176/sk.v24i1.11063.
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Tax sanctions are regulations made by state agencies that regulate taxation issues to cerate legal guarantees and at the same time as a form of control over all taxpayers to comply with tax regulations. Administrative sanctions are created and implemented with the aim of complying and complying with taxpayers in reporting taxes that must be imposed to the state. Administrative sanctions applied can be in the form of fines or increased taxes charged to taxpayers. Giving dependents on tax obligations who are known to have not carried out their obligations is considered to have a deterrent effect and is also considered to be able to regulate discipline and accuracy for the obligator so that in the future he is better able to carry out his obligations and also report his taxes. With the application of administrative sanctions there is an increase in state revenue through the tax sector.Understanding of taxes and the seriousness of taxpayers to report and pay their tax obligations can reflect the level of awareness of taxpayers. The high or low level of taxpayers in complying with their tax obligations is influenced by several factors, one of which is taxpayer awareness. Understanding of taxes and the seriousness of taxpayers to report and pay their tax obligations can reflect the level of awareness of taxpayers, increasing public knowledge about educational taxation will have a positive impact on taxpayer awareness to pay their tax obligations.
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Orłowski, Łukasz. "Brokerage Agreement as Contractus Uberrimae Fidei." Prawo Asekuracyjne 3, no. 116 (December 21, 2023): 3–16. http://dx.doi.org/10.5604/01.3001.0054.1364.
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Obligation relationship results from a particular legal circumstance. In current Polish legislation, the legislator provides neither for a systematized catalogue of sources of obligations, nor for a compiled version thereof. An obligation can result not only from a legal basis, but also from case law or administrative decisions. Under substantive civil law, obligations can be divided into unjust enrichments, unlawful acts and acts in law. In addition, acts in law can take form of unilateral acts or form of agreements which are discussed in this article. Brokerage agreement, which is an innominate contract not specified by the Polish legislator, also constitutes a contractual obligation. This type of agreement is subject of constant evolution in the insurance law doctrine, by becoming a kind of obligation which takes shape and assumes its unique features, distinguishing it from other agreements. The author makes an attempt to define the essential aspects of a contract concluded between subjects seeking insurance protection and professional insurance intermediaries, and to determine whether this agreement requires the standard of the utmost good faith. Having applied dogmatic and empirical legal methods, he considers the legitimacy of demands for treating this obligation as a nominate agreement.
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Nikolova, Raina. "Presentation of the Citizens’ administrative law circle." Law Journal of New Bulgarian University 18, no. 1 (July 6, 2022): 63–67. http://dx.doi.org/10.33919/ljnbu.22.1.6.
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The Citizens’ administrative law circle is a first of its kind non-lecture initiative for the students at the Master’s Program in Law of the New Bulgarian University who are interested in the administrative rights and obligations of citizens. It aims to unite the aspirations of future lawyers to acquire specialized scientific knowledge about the administrative legal status of the individuals; to provoke their increased interest in discussing issues affecting the personal, political, economic, social and cultural administrative rights and obligations of citizens; to develop the intellectual potential of its participants by stimulating the creative impulses of some of them to produce publications; to become an influential forum and an authoritative intellectual centre for the curious and educated members of the University’s student, academic and scientific community.
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Lee, Eol, and Su Hyun Oh. "Problems and improvements in the Medical Law’s excessive regulation of physicians in Korea." Journal of the Korean Medical Association 66, no. 12 (December 10, 2023): 735–40. http://dx.doi.org/10.5124/jkma.2023.66.12.735.
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Background: The Medical Service Act was implemented to protect the public’s health, but has come to excessively restrict the fundamental rights of medical professionals. Therefore, it is necessary to systematically organize the level of physicians’ obligations and the sanction provisions present under the Medical Law.Current Concepts: The Medical Law consists of 120 articles, 6 of which address physicians’ rights. However, the law also provides 72 reasons for physicians’ obligations and penalties, 40 reasons for the suspension of qualifications, 20 reasons for administrative fines, 30 reasons for corrective orders, and 17 reasons for the revocation of permission for establishment. Thus, the Medical Law provides medical professionals with approximately 150 reasons for obligations and sanctions.Discussion and Conclusion: We would like to suggest some measures to improve the excessive regulation of physicians under the Medical Law. First, statistics on the status of penalties and administrative dispositions must be accumulated and disclosed; second, obligations, penalties, and administrative dispositions must be stipulated in one consolidated article; third, penalties should be avoided for simple violations of duty; fourth, reasons for administrative dispositions–such as enforcement ordinances of the Medical Law–must be elevated to the Medical Law itself; fifth, the authority for administrative dispositions against medical institutions must be unified under the Minister of Health and Welfare, the subject of duties and responsibilities must be clarified as the ‘establisher of a medical institution,’ rather than a ‘medical institution,’ and the adequate time required for when two types of administrative dispositions are made must be unified; and sixth, detailed information on the administrative disposition procedures must be newly established in the Medical Law.
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Majczak, Paweł. "Compulsory enforcement of the fee for the transformation of the perpetual usufruct right into ownership of real estate." Nieruchomości@ I (March 31, 2024): 53–71. http://dx.doi.org/10.5604/01.3001.0054.3969.
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In the Polish legal system, there are two ways of compulsory enforcement of obligations. It takes place either in administrative enforcement proceedings, which have no connection with the administration of justice, or in judicial enforcement proceedings, which are part of civil proceedings, ultimately determining the fulfilment by the courts of their respective judicial functions. Those proceedings are separate and independent of each other. Sometimes the obligation meets the conditions for administrative and judicial enforcement at the same time. Such an example is the fee for the transformation of perpetual usufruct into ownership. It has a civil law character, results from the operation of law or from an administrative decision, and a special provision does not specify the way of its enforcement. There is a convergence of criteria distinguishing between administrative and judicial enforcement.Currently, there is no doubt that the compulsory recovery of the transformation fee resulting from an administrative decision takes place in the mode of administrative enforcement, despite the civil law nature of this fee. Uncertainty arises as to the method of enforcement if the fee arises by operation of law. There are both sentences in favour of the admissibility of administrative enforcement and dissenting opinions favouring the admissibility of compulsory recovery of the fee in question by way of judicial enforcement.The aim of the article is to indicate the decisive criterion demarcating the path of administrative and judicial enforcement and to determine the method of enforcement of the fee for the transformation of the perpetual usufruct right into ownership. The work uses a formal-dogmatic method of work.
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Xanthoulis, Napoleon. "Administrative factual conduct: Legal effects and judicial control in EU law." Review of European Administrative Law 12, no. 1 (September 13, 2019): 39–73. http://dx.doi.org/10.7590/187479819x15656877527188.
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This article analyses the legal effects and avenues for judicial control over the factual conduct of EU administrative authorities. It posits that the uncertainty that characterises the justiciability of Union's factual conduct conceals a conceptual obscurity surrounding acts and their effects in EU law. Legal and physical acts are both means for exercising public power. To the extent that all manifestations of public power must adhere to the applicable legal requirements, the EU administration remains judicially accountable where its conduct, irrespective of how it manifests itself, has an impact on the rights and obligations of persons. The article presents an analytical framework that aims to translate the language of legal effects to a language of EU rights and obligations and vice versa. Moreover, it contextualises this inquiry within a broader threefold uncertainty that characterises EU law and illustrates the increasing significance of physical acts in the Union's multi-layered administrative practice.
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Drobny, Wojciech. "Sytuacja prawna jednostki w normatywnej koncepcji „wspólnot gruntowych”." Opolskie Studia Administracyjno-Prawne 17, no. 1 (November 15, 2019): 51–65. http://dx.doi.org/10.25167/osap.1492.
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The article presents the legal structure of land communities in the context of the 2015 amendment. The rights and obligations of co-owners of communities and the procedure of public administration bodies in these matters are presented accordingly. The considerations are illustrated with the rich case law of administrative and civil courts.
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Abdillah, Junaidi, Sukwono Andy Suryono, and Enny Agustina. "PEMBENTUKAN APARATUR YANG BERSIH DAN BERWIBAWA DENGAN PEMBERIAN SANKSI ADMINISTRASI DISIPLIN TERHADAP PEGAWAI NEGERI SIPIL." Solusi 20, no. 3 (September 1, 2022): 341–57. http://dx.doi.org/10.36546/solusi.v20i3.599.
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One indication of the low quality of Civil Servants is the existence of disciplinary violations that are mostly carried out by Civil Servants. The development that is being actively carried out in Indonesia often encounters many obstacles and quite complex problems. The problem in this research is the formation of a clean and authoritative apparatus by giving disciplinary administrative sanctions to Civil Servants and the impact of giving administrative sanctions to the discipline of Civil Servants. The approach method that will be used in this research is a normative legal research approach. Normative legal research is an approach method used to determine the legal norms contained in statutory regulations. The results of this study are ASN who are aware of their responsibilities are those who obey their obligations and stay away from all prohibitions in their responsibilities as ASN to fulfill good ASN character. With the aim of educating and fostering the state civil apparatus, those who violate the obligations and prohibitions will be subject to disciplinary punishment. The administration of administrative sanctions against the discipline of Civil Servants at the State Administrative Court has an impact on the judges and the Civil Servants concerned and others where they do not repeat such disciplinary actions.
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Rossin-Slater, Maya, and Miriam Wüst. "Parental responses to child support obligations: Evidence from administrative data." Journal of Public Economics 164 (August 2018): 183–96. http://dx.doi.org/10.1016/j.jpubeco.2018.06.003.
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Ali, Shujahat, Sevdie Alshiqi, Marcos Ferasso, Arbana Sahiti, and Xhelil Bekteshi. "Entrepreneurial intentions and perceived advantages by eastern students." International Journal of ADVANCED AND APPLIED SCIENCES 10, no. 4 (April 2023): 63–75. http://dx.doi.org/10.21833/ijaas.2023.04.008.
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This study clarifies the student’s perspective in the disputed territory, to inculcate the influence of personality traits, moral obligation, entrepreneurial education, entrepreneurial intentions, and these relationships mediated by perceived advantage. A framework for the judgment of entrepreneurial mindset in the context of disputed territory and special administrative zones is presented. The data was collected from Eastern students at four universities. The current survey was conducted using purposive sampling, and the sample size was 344 students from four different universities. The study used CFA (Confirmatory Factor Analysis) and SEM (Structural Equation Modeling) for data analysis by using Smart PLS 3.2.9 and SPSS 26. The findings revealed the direct and indirect influence of personality traits entrepreneurial education and moral obligation on the intentions mediated by perceived advantage. Diversely, moral obligations do affect entrepreneurial intention in the presence of perceived advantage. The counterintuitive situation arises in the case of and helpful situation, where moral obligations are not playing role in the case of the disputed territory. The study contributes to enhancing the understanding of the entrepreneurial intention of university students in disputed territories. It brings into light the research agenda of entrepreneurship in disputed territories and special administrative areas. Specifically, the perceived advantage proved unique and verifiable intervening in the role between entrepreneurial education, personality traits, and the moral obligation with entrepreneurial intentions. This research supplies the basis for compatible academic and economic policy formulation. This study supplies a knowledge base for startups in special and disputed territories. It enhances innovation by making students fit their needs.
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Apriani, Wari. "The Role of the School’s Principal in Improving Performance of School's Administration." PPSDP International Journal of Education 2, no. 2 (May 25, 2023): 252–58. http://dx.doi.org/10.59175/pijed.v2i2.91.
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This study intends to identify, characterize, and assess the principal of SMP Negeri 4 Penukal Utara’s contribution to raising the caliber of school administration. The analytical method employs methods for descriptive quantitative analysis. In this study, information was gathered through interviews, observation, documentation, and literature reviews. According to the study’s findings, the principal of the school assumed the role of head of administration when performing administrative and informational administrative tasks. The school principal’s function as head of administration, together with the administrative staff’s performance, is carried out in line with operational requirements for school administration and positively affects how smoothly teaching and learning activities are carried out. The study’s conclusion is that the school principal’s position has ramifications for the execution of obligations and functions supporting the execution of operational tasks that facilitate the development of the school as a whole.
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Moldovan, Octavian, and Gabriela Bucătariu. "Effectiveness and Efficiency of Administrative Appeal Procedures: a Case Study on Tax Disputes in Romania." Central European Public Administration Review 17, no. 2 (November 7, 2019): 9–34. http://dx.doi.org/10.17573/cepar.2019.2.01.
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The aim of this article is to evaluate the effectiveness and efficiency of (internal) administrative appeal in tax or fiscal matters in Romania, in comparison to the more time and resource consuming court action against an administrative decision imposing fiscal obligations. In order to evaluate the effectiveness and efficiency of administrative appeals, we analysed data from the reports and documents issued by the Romanian National Agency for Fiscal Administration (NAFA) regarding efficiency related indicators, as well as dispute settlements and the amount of collected tax as effectiveness criteria. Furthermore, data regarding the results of the administrative procedure is compared to the results of the judicial procedure in terms of the number of admitted legal actions that annulled fiscal obligations. The results show that at least in the 2013–2017 period, the administrative procedure was both inefficient and ineffective since, on average, less than 7% of fiscal disputes were solved/settled in favour of the appellant. Moreover, the procedure was rather time consuming – although the disputes should have been settled in 45 days, the answer was provided after 70 days. Hence, the administrative procedure is often seen as a mere stepping stone toward subsequent legal/court actions, with no possibility to provide a satisfactory solution and thus lessen the workload of the court. Surprisingly, the taxpayers seem to consider the courts as a more favourable/efficient means as more than half of legal actions brought against fiscal administrative acts were settled in favour of the taxpayer, i.e. the fiscal obligations were annulled. The effectiveness of the preliminary administrative procedure was further analysed from multiple perspectives pertaining to the players that have a direct or indirect legitimate interest in this procedure. These are (i) the courts, which should/could benefit from a reduced workload if the procedure was effective, (ii) the taxpayers filing administrative appeals, which could have a feasible alternative to the time and resource consuming judicial means, and (iii) the fiscal bodies that issued fiscal administrative acts or that must respond to the appeals. The fact that this procedure is a mandatory predecessor of the judicial one and not an alternative means of dispute resolution seems to significantly impede its efficiency and effectiveness. The results can serve as a basis to analyse and compare the respective data in other countries with similar legal and tax systems.
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Maria Maddalena Simamora, Indah. "PERLINDUNGAN HUKUM ATAS HAK PRIVASI DAN KERAHASIAAN IDENTITAS PENYAKIT BAGI PASIEN COVID-19." SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan 1, no. 7 (May 21, 2022): 1089–98. http://dx.doi.org/10.54443/sibatik.v1i7.126.
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Covid-19 patients are just like any other disease patient. Covid-19 patients also have the same rights and obligations as other patients. As in the Law of the Republic of Indonesia Number 36 of 2009 concerning Health in Article 5 paragraphs 1 and 2 "Everyone has the same rights in obtaining access to resources in the health sector." "Everyone has the right to obtain safe, quality, and affordable health services." Basically, every patient has the right to privacy and confidentiality of the illness they suffer, including their medical data. This is regulated in Article 32 letter i of Law Number 44 of 2009 concerning Hospitals. Constitutionally, the State protects the privacy and data of citizens. Everyone has the right to personal protection, family, honor, dignity and property under his control, and has the right to a sense of security and protection from the threat of fear to do or not do something which is a human right. this indirectly makes the state has a legal obligation as the personal protector of every citizen. It should be understood that one of the hospital's obligations is to respect and protect the rights of patients. Violation of the hospital's obligations will be subject to administrative sanctions in the form of a warning, written warning, or fine and revocation of the hospital's permit. Thus, if the hospital does not protect the identity of its patient who is positive for COVID-19, the hospital may be subject to administrative sanctions. In the event that the perpetrator of spreading the patient's identity above is a doctor or dentist who intentionally does not fulfill the obligations in Article 46 paragraph (1) and Article 51 letter c of Law 29/2004, then they can be punished.
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Vitanski, Dejan. "LEGISLATION AS A SUBSTANTIVE PRINCIPLE OF ADMINISTRATION." Knowledge International Journal 26, no. 6 (March 18, 2019): 1763–69. http://dx.doi.org/10.35120/kij26061763v.
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One of the essential principles, which represents a pivot in the physiognomy of the legal order, is the principle of legality. His imperative is manifested through the obligation of the administrative organs and officials, the actions they take and the acts they make, to base exclusively on the laws, as well as the rules based on the law. Legality is a fundamental principle that all employees, from the top to the bottom of the administrative pyramid, should uphold. As a substantive element, it constitutes the essence of the service-based and functionally potent administrative systems of European countries and is established as a normative framework, directive, guide, roadmap and postulate for the operation of their officers. Because of its primordial and strategic significance, in states with atrophied and insufficient institutional structures, which still pass through the labyrinth of the obscure transition tunnel, this principle should be implanted as the basic substrate in the mental matrix and in the professional habitat of the administrators. In accordance with the principle of legality, the authorities of the public and state administration, in the immediate application of the laws and other regulations, have a duty to provide the rights of the clients, ie they impose obligations that arise only from the laws. In this way, the principle of equality is revived, and arbitrariness, voluntarism and arbitrariness in the resolution of the rights and obligations of citizens and other legal entities are prevented. By practicing the principle of legality, in fact, the stability of the legal as well as the social system as a whole is ensured and the fundamental, constitutional and law-enforced rights of citizens are guaranteed. The administrative authorities are obliged to apply the principle of legality and in cases when they are authorized to decide on a free (discretionary) assessment. It is a guarantee mechanism for reducing and preventing arbitrariness and arbitrariness in decision-making. The antidote to legality is illegality. In the narrow sense, the notion of illegitimacy refers to abuse of power (ultra vires), or rather incompetence, a direct violation of legal rules and errors in the establishment and the legal qualification of the facts. This meaning of the term in "narrower sense" refers, in particular, to cases where the administration procedure is regulated by a law that is very precise and in cases where the competence of the administrative authority is determined and imposed in accordance with the law, but it can also apply of cases where the administration has some kind of discretion. In a broader sense, however, illegality involves the pursuit of improper purposes and consideration of inadequate considerations and irrelevant factors.
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Wójcicka, Ewa. "Glosa do postanowienia Naczelnego Sądu Administracyjnego z 11 maja 2021 r., sygn. akt III OSK 3265/21." Przegląd Prawa Konstytucyjnego 67, no. 3 (June 30, 2022): 415–24. http://dx.doi.org/10.15804/ppk.2022.03.31.
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In the commented order, the Supreme Administrative Court held that the matter of conferring the title of professor is an administrative matter. The court assumed that the conferring the title of professor is not a discretionary decision of the President, falling within the scope of his personal prerogative. The decision of the President of the Republic of Poland falls into a category “acts or actions related to public administration regarding rights or obligations under legal regulations” referred to in Art. 3 § 2 point 4 of the Act of August 30, 2002 – the Law on proceedings before administrative courts. The President of the Republic of Poland should be treated as an administrative body in a functional sense, and thereby a lack of action or excessive length of proceedings in this case can be a subject to review by an administrative court.
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Staszek, Aneta. "Statystyka mikroprzedsiębiorstw – doświadczenia i kierunki rozwoju." Wiadomości Statystyczne. The Polish Statistician 2014, no. 5 (May 28, 2014): 39–47. http://dx.doi.org/10.59139/ws.2014.05.4.
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The article presents a method of data collection concerning micro-enterprises based on business study of enterprises employing up to 9 people. The author discusses the changes in methodology and organization of the surveys resulted from specialization of Polish statistical offices and the obligation to submit data electronically. This work led to the formulation of the factors affecting the completeness and quality of the results and an indicating one of the research directions – the use of administrative sources in order to reduce the reporting obligations of micro-enterprises.
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Lozina, Duško, and Mirko Klarić. "Local Public Servants and Employees in the Republic of Croatia: Legal Position and Obligations." Lex localis - Journal of Local Self-Government 6, no. 4 (September 4, 2009): 413–28. http://dx.doi.org/10.4335/60.
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The topic of this paper is an analysis of the legal position of local public servants and employees in the Republic of Croatia as well as of their rights and obligations in the light of the enactment of the Public Servants and Employees in local and regional self-government Act. In this sense, the concept and characteristics of the status of the administrative public servant from the aspect of administrative theory and practice are analysed, a short comparative overview of different official systems in Europe is given, and the position of local public servants and employees in Croatia in the light of positive legal regulations is analysed. In the conclusion, an assessment of the existing officials system which is related to local public servants and employees in Croatia is given in the context of the stated modern systems of public administration. Also assessed is whether the enacted legal regulations will have a positive effect on the implementation of personnel policy, greater motivation and the work of local public servants and employees thereby finally resulting in a better and more quality functioning of local self-government.
Key words: • Republic of Croatia • public administration • local self-government • local public servants and employees
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Kadrić, Emir. "Administrative Dispute Within the Full Jurisdiction in Bosnia and Herzegovina - The Need and Significance." Uprava 14, no. 2 (December 31, 2023): 81–103. http://dx.doi.org/10.53028/1986-6127.2023.14.2.81.
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Administrative and judicial oversight of the administration is one of the most important mechanisms for the protection of rights and interests of citizens and legal entities who believe that their rights have been violated by decisions and other actions of state administration bodies and other bodies and legal entities with public authority.The most important task of administrative courts is to resolve administrative disputes and decide on the rights and obligations of citizens and legal entities. The complexity of the state organization of Bosnia and Herzegovina, and thus the organization of the judiciary, makes the resolution of administrative disputes particularly complex. In this regard, the subject of this research will be the analysis of the theoretical framework related to the dispute of full jurisdiction, as well as the analysis of the applicable legal frameworks in Bosnia and Herzegovina for resolving administrative disputes in the dispute of full jurisdiction. The results of this research answer the question of whether resolving a case in a full jurisdiction administrative dispute is more effective than a legality dispute, and whether in existing laws a full jurisdiction dispute should be given priority in resolving administrative disputes.
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Haugen, Hans Morten. "The UN and Western Sahara - Reviving the UN Charter." Anuario Español de Derecho Internacional 25 (August 16, 2018): 355–82. http://dx.doi.org/10.15581/010.25.28322.
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I. UN CHARTER OBLIGATIONS REGARDING NON-SELF GOVERNING TERRITORIES, APP LIED TO WESTERN SAHARA. II. WILL SPAIN ACK NOWLEDGE THAT IT IS ADMINISTRATIVE AUTHORITY FOR WESTERN SAHARA, AND WHICH IMPLICATIONS WOULD THIS HAVE? III. UN ADMINISTRATION FOR WESTERN SAHARA? IV. THE PROCEDURE FOR DECIDING ON A TRUSTEESHIP AGREEMENT. VI. FACTUAL, STRATEGIC AND INSTITUTIONAL CONSIDERATIONS. VII. RECENT UN ADMINISTRATION OF TERRITORIES UNDER CHAPTER VII OF THE UN CHARTER: ARE THEY RELEVANT FOR WESTERN SAHARA? VIII. CONCLUSIONS.
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Ihnatišinová, Denisa. "IMPACT OF THE LEVEL OF DIGITAL PUBLIC SERVICES ON THE FULFILLMENT OF TAX OBLIGATIONS." Balkans Journal of Emerging Trends in Social Sciences 4, no. 2 (December 30, 2021): 100–109. http://dx.doi.org/10.31410/balkans.jetss.2021.4.2.100-109.
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The purpose of the paper is to find out how digitalization makes it possible to simplify the fulfilment of tax obligations of taxable persons - entrepreneurs. Digital development of tax administration means the level of digital services to tax entities. Taxpayers are perceived by the tax administration as clients who need to be simplified as much as possible. Introducing or increasing the provision of online services, pre-filled forms or electronization of invoices are current trends that reduce the time devoted to taxes. By monitoring the relationship between the development of the level of digital public services and the evolution of the number of hours needed to meet the tax obligations of the entrepreneur, it was found that the gradual introduction of digital projects reduces the administrative burden on taxable persons.
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Richards, Newman. "Comparative Overview of Tax Amnesty Policy Implementation in Nigeria." Nigerian Juridical Review 16 (June 28, 2022): 103–23. http://dx.doi.org/10.56284/tnjr.v16i1.15.
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Nigeria between 2016 and 2019 implemented several tax amnesty programmes successively. Tax amnesty is the release from the consequence of non-compliance with a tax obligation. The repetition of tax amnesty schemes within a short period indicates that there are lapses in tax administration in Nigeria. This paper examines the role of Tax amnesty in catalysing domestic resource mobilisation and voluntary compliance to tax obligations in Nigeria; drawing from the lessons presented by the experiences of Ghana, South Africa, Mauritius, Kenya, Ireland, Indonesia and the United Kingdom. The doctrinal research methodology is adopted in this research. The paper will contend that for a tax amnesty to succeed there is need for an effective tax administrative system that has the capacity to enforce tax laws and sanctions. It recommends that a sectorial tax amnesty is preferable for Nigeria.
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Enqvist, Lena, and Markus Naarttijärvi. "Administrative Independence Under EU Law: Stuck Between a Rock and Costanzo?" European Public Law 27, Issue 4 (December 1, 2021): 707–32. http://dx.doi.org/10.54648/euro2021035.
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EU law places a number of requirements on administrative authorities that puts them in potentially invidious positions; while EU law today does not require institutionally independent administrative authorities or provide protection for the independence of authorities beyond the field of data protection, it does require administrative authorities to act independently through the loyal and effective enforcement of EU law. This requirement of acting independently without institutional independence raises certain implications for the role of administrative authorities acting within the hierarchical administrative orders of Member States. Using the case of Sweden – a Member State where administrative authorities enjoy significant constitutionally protected independence in the application of law and decision of cases – this article argues that the effect of EU law obligations of effectiveness and loyalty is a weakening of the hierarchical influence of the government over its own authorities, with a resulting shift of influence towards the legal arena through the provision of politically expedient interpretations of EU law. The invidious position of administrative authorities within the scope of EU law is likely to make them vulnerable to such influence, which may ultimately interfere with the effective administration of EU law. Administrative independence, EU-law, principle of effectiveness, national institutional and procedural autonomy, distributed administration, national administrative authorities, constitutional law, Costanzo, Tele2/Watson
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Nowicka, Urszula. "OBLIGATIONS OF PUBLIC ADMINISTRATION TO PROVIDE INFORMATION FROM THE CASE FILE." Roczniki Administracji i Prawa 1, no. XX (March 30, 2020): 169–82. http://dx.doi.org/10.5604/01.3001.0014.1433.
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The obligations of public administration to make case file available to parties to proceedings are regulated in Art. 73-74 of the Code of Administrative Procedure. The access to the file includes the form of insight into the case file, make notes based on them, make duplicates or copies and authenticating duplicates or copies of the case files or to issue certified copies from the case files, if it is justified by the important interest of the party. In turn, the refusal of access to the file is justified by the protection of classified information or important interest of the state. Based on these issues, many discussions and theories have appeared in doctrine and jurisprudence, which are analyzed in this article.
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KRYVORUCHKO, Iryna. "THE ESSENCE AND FEATURES OF THE ADMINISTRATIVE PROCEDURE IN PUBLIC ADMINISTRATION." Bulletin of Taras Shevchenko National University of Kyiv. Public Administration 18, no. 2 (2023): 64–70. http://dx.doi.org/10.17721/2616-9193.2023/18-10/14.
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B a c k g r o u n d . In Ukraine, administrative procedures are gaining more and more importance, within the framework of which the realization of the rights, freedoms and interests and duties of a person is guaranteed. The specified issue becomes relevant also due to the implementation of the Association Agreement, which leads to the acceleration of the pace of bringing national legislation in line with European standards. The understanding of the issue of definition and peculiarities of the application of the administrative procedure by public administration bodies is also acquired in the aspect of the implementation of the Public Administration Reform Strategy of Ukraine for 2022-2025, among the priority tasks of which is the provision of high-quality, convenient services, as well as understandable procedures for individuals and legal entities. The purpose of the study is to outline the essence and features of the administrative procedure in public administration, taking into account the state of development of this issue in the scientific literature. To achieve the goal, the following tasks were defined: generalize theoretical developments and define the concept and essence of the administrative procedure; to reveal the peculiarities of the implementation of the administrative procedure in the activities of public administration bodies for further reflection in legislative acts. M e t h o d s . The author used a complex of general scientific and special methods of scientific knowledge. The methodological basis of the research is the general scientific dialectical method, which made it possible to clarify the essence of the administrative procedure. The application of methods of analysis and synthesis provided an opportunity to distinguish relevant concepts and phenomena, to reveal their special features. The modeling method was applied during the development of conclusions regarding the definition, meaningful filling and implementation by public management bodies of administrative procedures in Ukraine. R e s u l t s . The given scientific views make it possible to understand the administrative procedure as one of the types of procedural activity of public administration bodies for the realization of the rights, freedoms, obligations and interests of individuals and legal entities. The peculiarity of the administrative procedure for the activity of public administration bodies is in the following aspects: to ensure the organization of the activity of public administration bodies; to guarantee the interests of the person, as well as the rights and freedoms of individuals and legal entities; to create a coherent, consistent and effective procedure of actions of public administration bodies for making a management decision; to ensure transparency and openness in the performance of the functions of public administration bodies during the adoption and implementation of organizational and administrative or managerial decisions. The meaningful content of administrative procedures is their constituent structural elements such as participants (public administration bodies and individuals), persons who contribute to the consideration of an administrative case, stages of the administrative procedure, and administrative acts. The author includes the following stages of administrative procedures: initiation of administrative proceedings; preliminary review of documents; consideration of an administrative case; adoption of an administrative act; execution of an administrative act. С o n c l u s i o n s . Due to the adopted codified legislative act on administrative procedure (the Law of Ukraine "On Administrative Procedure"), existing urgent key problems and inconveniences of legal regulation of administrative procedure should be resolved and streamlined. By enshrining in national legislation, the general rules and principles of administrative procedure, favorable conditions for legal determination will be created and a guarantee will be provided regarding compliance with the rights of citizens and legal entities when public administration bodies determine their rights and obligations.
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Saepudin, Eli Apud, April Laksana, and Ita Rosita Wahyiah. "Pelayanan Publik di Kecamatan Purwakarta Kota Cilegon Berdasarkan Tata Kelola Taat Asas." PANDITA: Interdisciplinary Journal of Public Affairs 7, no. 1 (January 3, 2024): 16–24. http://dx.doi.org/10.61332/ijpa.v7i1.121.
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Services to the community based on the principles of governance refer to prioritizing the general public, meaning that every service that the community wants should not be linked to personal affairs must be professionalism at work, rights and obligations are a guarantee of the realization of the legal certainty of service providers, togetherness of the general public regardless of customs, race, ethnicity, language, religion, class, gender, and economic status, the balance of rights and obligations of the community is to comply with the rules that have been agreed upon together. To meet the needs of the community for administration, it has been provided by Purwakarta sub-district employees who are ready to provide guidance and direction to their citizens in meeting administrative needs to make identity cards, certificates of incapacity, marriage cover letters, business premises licenses, submitting land certificates, permits to install billboards and many more administrative activities in the Purwakarta sub-district of Cilegon city have a motto of excellent service is our priority and we are servants of the state serving the community.
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Oshima, Yoshinori, and Machiko Sakai. "The Enforcement of Personal Data Protection Law in Japan." Global Privacy Law Review 1, Issue 3 (October 1, 2020): 173–79. http://dx.doi.org/10.54648/gplr2020094.
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This article examines issues regarding the administrative enforcement system of the Act on the Protection of Personal Information (APPI) in Japan. The former APPI (established in 2003) provided two regulatory mechanisms for the administrative enforcement system: (1) self-regulation business operators or accredited personal information protection organizations and (2) indirect penalty based on violations of orders. Moreover, the Amendment Act in 2015 improved the system for securing obligations, such as the establishment of the Personal Information Protection Committee (PPC), the enhancement of regulatory authority, and the implementation of a co-regulation system. However, it is pointed out that these mechanisms might still not be sufficient as a system for securing obligations because of the limited authority of PPC, the validation of the co-regulation system, and the malfunction of an indirect penalty system. This article outlines the history of the APPI focused on the administrative enforcement system and examines improvement measures and further amendments such as the introduction of the administrative monetary penalty system.
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Lucio Pillasagua, Adela del Jesús, and Diego Renato Sornoza Parrales. "LA AUDITORÍA TRIBUTARIA Y EL CUMPLIMIENTO DE LAS OBLIGACIONES TRIBUTARIAS EN INSTITUCIONES DE LA IGLESIA CATÓLICA CON ACTIVIDADES DE EDUCACIÓN." UNESUM-Ciencias. Revista Científica Multidisciplinaria. ISSN 2602-8166 1, no. 3 (December 10, 2017): 15–34. http://dx.doi.org/10.47230/unesum-ciencias.v1.n3.2017.24.
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THE TAX AUDIT AND THE COMPLIANCE OF TAX OBLIGATIONS IN INSTITUTIONS OF THE CATHOLIC CHURCH WITH EDUCATIONAL ACTIVITIESRESUMENSe realizó una investigación contable y tributaria en la Unidad Educativa Particular Religiosa García Moreno del Cantón Jipijapa, provincia de Manabí. El objetivo fue determinar la importancia de la auditoria tributaria en el cumplimiento de las obligaciones tributarias de la institución. Se aplicó un estudio de campo descriptivo con la aplicación de un diagnóstico sobre la situación organizacional, visitas preliminares, cuestionario de control interno, utilización de herramientas, como entrevistas, encuestas, dirigidas a la población que labora en la institución. Se demostró que el personal de la Institución Educativa no cuenta con suficiente capacitación tributaria, la Unidad no cuenta con políticas contables y administrativas bien definidas y documentadas. Se pudo constatar que en los meses de enero, febrero y marzo de 2014 presentan una declaración en cero a pesar de evidenciarse movimiento económico de ingresos y gastos durante éste periodo. El personal encargado de la gestión administrativa de la institución tiene una carencia de cultura tributaria con respectos a los deberes formales y sanciones pecuniarias por el incumplimiento de las obligaciones como contribuyente.PALABRAS CLAVE: Auditoria Tributaria; Cumplimiento de Obligaciones; Cultura de Impuestos; Declaraciones; Leyes.ABSTRACTAn accounting and tax research in the Private Religious Education Unit Garcia Moreno Canton Jipijapa, Manabí province was conducted. The objective was to determine the importance of the tax audit in compliance with the tax obligations of the institution. A descriptive study field with the application of a diagnosis on the organizational situation, preliminary visits, internal control questionnaire, using tools such as interviews, surveys, aimed at the population working was applied. It was shown that the staff of the Educational Institution does not have enough tax training. The unit does not have well-defined accounting and administrative policies and in writing. It was found that in the months of January, February and March 2014 have his statement in 0 despite having economic movement of income and expenses during this period. The staff responsible for the administrative management of the institution is a lack of tax culture with respects to the formal duties and penalties for breach of obligations as a taxpayer.KEYWORDS: Tax Audit; Compliance with Obligations; Tax Culture; Declarations; Laws.
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Śladkowska, Ewa. "THE PASSAGE OF TIME AND GUARANTEES OF COMPLIANCE WITH PROCEDURAL STANDARDS IN THE GENERAL ADMINISTRATIVE PROCEDURE." Roczniki Administracji i Prawa 2, no. XXIII (June 30, 2023): 155–75. http://dx.doi.org/10.5604/01.3001.0053.6801.
Full textAbstract:
The issue of the passage of time and its impact on an administrative act is extremely important for administrative law. This issue is related to the durability of an administrative decision, which a public administration defines the rights and obligations of individual entities in specific cases. In the doctrine of administrative law, the concept of correct decision is adopted as a decision that meets all the conditions required by law, including that it was issued in compliance with procedural standards. Compliance with the rules of procedural law is guaranteed by the institution of reopening administrative proceedings, the structure of which is based on procedural and substantive deadlines. Procedural deadlines, which determine the possibility of initiating the proceedings itself, and substantive deadlines, which condition the elimination from the legal market of a final decision issued in violation of procedural law norms. The article presents the problems of the indicated terms and problems related to them.