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Journal articles on the topic 'Liable to tax'
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1
Douma, Sjoerd. "Non-discriminatory Tax Obstacles." EC Tax Review 21, Issue 2 (April 1, 2012): 67–83. http://dx.doi.org/10.54648/ecta2012008.
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In Case C-76/90 Säger, the European Court of Justice (ECJ) held that the EU free movement provisions require not only the elimination of all discrimination on grounds of nationality but also the abolition of any restriction, when it is liable to prohibit or otherwise impede economic activities. A national measure that is liable to prohibit or otherwise impede economic activities restricts free movement even in cases where there is no allegation of discrimination on grounds of nationality. The alleged 'problem' with this formulation is that it makes no reference to the size or scale of the impediment: it is sufficient that there is one or liable to be one (there is no de minimis rule). Also, it is not necessary to establish a discrimination of cross-border activity. It is a controversial question whether, on this basis, non-discriminatory tax measures can be tested against the free movement provisions. The prevailing view in literature is that the Säger formula cannot, without modification, be applied in direct tax cases, because another approach would encroach too much on the tax sovereignty of EU Member States. This article examines whether this fear is justified. It does so by having recourse to Robert Alexy's theory of principles and a thorough analysis of ECJ case law.
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Elbers, Jan. "Challenging Prejudice to Creditors Involving Abuse of Separate Identities in Tax Matters; a Dutch Approach." Intertax 44, Issue 4 (April 1, 2016): 324–33. http://dx.doi.org/10.54648/taxi2016025.
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Separateness of identities implies that (juristic) persons are exclusively liable for own debts. This concept, however, could result in prejudice to creditors or might even lead to such prejudice involving abuse of separate identities of (juristic) persons. When a director (A), with the help of a juristic person (B) who is affiliated to a tax debtor-juristic person (C), frustrated recovery against (C), the tax collector in the Netherlands has the power to invoke several means of legal redress. The tax collector could hold (A) liable for specific tax debts, on the basis of Article 36 Tax Collection Act 1990. However, if the claim cannot be recovered from (A), the tax collector would prefer to hold (B) liable. Normally, in such cases, liability provisions in the Tax Collection Act 1990 do not offer a sufficient solution. The tax collector could, however, on the basis of the so-called “open system” (Article 124 of Book 4 of the General Administrative Law Act) invoke “piercing the corporate veil”, in order to extend liability to (B). The author makes an assessment of the question as to whether “piercing the corporate veil” for tax collection purposes in the Netherlands is “lawful” within the meaning of Article 1 of Protocol No. 1 to the ECHR (the peaceful enjoyment of one’s property).
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Yoran, Aharon. "Tax Aspects in Tort Compensation." Israel Law Review 22, no. 1 (1987): 37–96. http://dx.doi.org/10.1017/s0021223700011237.
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Is there room for tax laws that would tax compensation differently than they would loss suffered by the person receiving compensation? This question must be posed at the outset of the discussion of taxation and tort compensation. The unanimous view would seem to be against taxing compensation resulting from loss that would not have been liable to tax. It follows that if the tax laws bring about such a result, for example, in Israel with regard to the interest component up to the date of judgment in compensation for loss not in the nature of income, or if such compensation is liable to capital profits tax, then the tax law concerned should be corrected. A more difficult question, however, is whether to exempt from tax compensation for loss of earnings brought about by personal injury – particularly physical injury.
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Berry, Dean C. "Are “statutory executors” personally liable for payment of U.S. Federal estate tax?" Trusts & Trustees 25, no. 8 (September 24, 2019): 791–99. http://dx.doi.org/10.1093/tandt/ttz078.
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Abstract What are the U.S. tax obligations of a financial institution—such as a bank—which holds, at the death of an account holder, assets that are subject to U.S. Federal estate tax? If the bank fails to comply with these obligations, may it become personally liable to the U.S. Government if the tax is not fully paid?
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de Graaf, Arnaud, and Frank P. G. Pötgens. "Worrying Interpretation of Liable to Tax: OECD Clarification Would Be Welcome." Intertax 39, Issue 4 (April 1, 2011): 169–77. http://dx.doi.org/10.54648/taxi2011020.
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This article examines the rather strict interpretation of 'liable to tax' by the Dutch and Canadian Supreme Court requiring persons to be effectively liable in order to be treated as a treaty resident. As outlined, such an interpretation has the consequence of preventing tax-exempt bodies from being able to claim treaty benefits while also resulting, under certain allocation rules, in source states being unable to exercise their taxing rights. In the view of the authors, a person should be regarded as a treaty resident if he has such a nexus with a state that he would normally be taxed on his worldwide income there. Whether he actually pays tax is irrelevant, which is the view of many. For resolving the issue, the authors outline a proposal.
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Gunson, Hugh, and Thomas Klemme. "Cross-border enforcement of tax debts: trustee issues in the UK and offshore." Trusts & Trustees 25, no. 5 (May 12, 2019): 552–61. http://dx.doi.org/10.1093/tandt/ttz038.
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Abstract This article considers the effect of recent international tax cooperation alongside the established principle in India v Taylor and the extent to which trustees can now be potentially liable for foreign tax claims and judgments against them.
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Persiani, Alessio. "Case Law Note: Italian Supreme Court and the Parent-Subsidiary Directive: A Dark Tunnel with a Light at the End?" Intertax 48, Issue 11 (October 1, 2020): 1053–61. http://dx.doi.org/10.54648/taxi2020106.
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The article deals with the recent case law of the Italian Supreme Court in respect of the application of the Parent-Subsidiary Directive. In the timeframe between 2017 and 2019 the Supreme Court issued four judgments which denied the application of the dividend withholding tax exemption regime based on a restrictive and highly disputable interpretation of the ‘subject to tax’ requirement laid down under Article 2(a) (iii) of the Parent-Subsidiary Directive. The article analyses this interpretative approach and highlights the reasons of its non compliance with the principles underlying the Parent-Subsidiary Directive. Then the article analyses a further and more recent judgment of the Italian Supreme Court in which the Court seems to change its approach, clarifying that the dividend withholding tax exemption regime applies even in cases in which the parent company is merely liable to tax in its State of residence, being not required that the dividends received by the parent company are subject to tax in that State. In the conclusions the author expresses his view on possible amendments to the Parent-Subsidiary Directive which could contribute to a more straightforward application of the regimes provided by the Directive in the different EU Member States. Parent-Subsidiary Directive, dividend, withholding tax, subject to tax requirement, liable to tax, Italian Supreme Court, case law, juridical double taxation, economic double taxation.
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Glew, Ian. "Income Trusts in Canada - Value Loss from the Change in SIFT Taxation." Journal of Finance Issues 11, no. 1 (June 30, 2013): 12–25. http://dx.doi.org/10.58886/jfi.v11i1.2506.
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This study investigates the market impact when Specified Investment Flow-Through (SIFT) trusts became liable to an entity tax, announced on October 31, 2006. After-tax valuation ratios indicate an initial after-tax loss of roughly 5% for Ontario taxpayers, which dropped to 3.5% when the legislation took effect in 2011. Tax integration is incomplete, as a 6.3% loss was moderated through beneficial treatment of the return of capital. Lastly, this study finds the after-tax loss for tax-exempt and foreign investors averages 25%, rather than the pre-tax charge of 31.5%. All investors were affected when income trusts were driven from the Canadian market.
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Petrusheva, Nada, and Darko Iliov. "THE FLAWS OF THE SYSTEM OF ACCOUNTING FOR THE VALUE-ADDED TAX LIABILITIES AND RECEIVABLES, AND RECOMMENDATIONS FOR OVERCOMING THEM." Knowledge International Journal 28, no. 5 (December 10, 2018): 1613–18. http://dx.doi.org/10.35120/kij28051613n.
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Value-added tax (VAT) is a consumption tax, meaning that it is a tax on the purchase of a product or a service. It is a form of taxation that focuses on how much an individual consumes opposed to how much that individual contributes to the economy (income tax).Value-added tax is paid by residents of any country in the European Union. Both consumers and businesses are liable to pay VAT when purchasing products or services. When a manufacturer creates a product, it is liable to pay value-added tax on the components purchased in order to create goods. When the product is sold, the tax burden is transferred onto the buyer, who pays the whole VAT amount, from which the manufacturer pays the government the difference between the whole VAT amount and the VAT amount that has already been paid when the components were purchased. Value-added taxation rates are set by the member states individually. The minimum rate of VAT as directed by the European Union is 15%. There is no maximum limit on value-added taxation. Member states are also at liberty to choose certain products and services to be subject to a reduced rate of VAT or to be exempt altogether. The system of accounting for the VAT liabilities and receivables in the Republic of Macedonia has certain issues which are presented in this paper. This paper also presents recommendations that are aimed towards overcoming these issues.
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Biscopink, Eric M. "Never Stop Improving?" Texas A&M Journal of Property Law 1, no. 2 (December 2012): 149–67. http://dx.doi.org/10.37419/jpl.v1.i2.1.
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This Comment argues that a co-tenant who improves a concurrent estate without the consent of the other co-tenant should be liable for the increased tax liability caused by the improvement. Part II surveys the current law surrounding concurrent estates, providing background to the common law rules on the various types of co-tenants. This will provide context for the subsequent argument about how property taxes could have a drastic effect on the current face of concurrent estates. The Author will overview property taxes as they relate to local property, delving into the property tax rates, in particular, and how they relate to concurrent estates. In Part III, the Author will discuss the principles of a sound state tax policy, and weigh those principles to determine what are the most important factors in creating a tax. This will illuminate the need for a concrete rule and what that rule should be. Part IV of this Comment will set up the central problem: whether a co-tenant can improve the concurrent estate to the extent that the property tax liability is too great for the other co-tenant, essentially improving the co-tenant out of the property. The problem poses related issues with the well-established case law. If the purpose of not allowing a co-tenant the right to contribution for improvements is to prevent a wealthier co-tenant from ousting his or her other co-tenants, then why can he or she currently do it through a loophole of creating tax liability? However, if the non-improving co-tenant is not liable for the property tax, is the purpose behind the required contribution for necessary costs void? Part V will offer a solution to the tax liability from improvements to concurrent property. The Author will propose to close the gap in the law consistent with the rule for improvements by a co-tenant. The improving co-tenant will be liable for the rise in tax liability for any improvement done without the consent of the non-improver. Ultimately, a co-tenant should not be in danger of being ousted from a concurrent estate by an increase in tax liability due to non-consented improvements to the property owned in joint tenancy. Therefore, the Author proposes the gap in the current law be addressed with the requisite legislation.
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Dogaer, Nico. "Spun and Fleeced? Spinning, the Wool Tax, and Gendered Labour in the Ptolemaic Textile Industry." Archiv für Papyrusforschung und verwandte Gebiete 69, no. 2 (December 1, 2023): 353–70. http://dx.doi.org/10.1515/apf-2023-0021.
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Abstract This article proposes a new interpretation of the Ptolemaic wool tax, one of the best documented capitation taxes. The integration of Greek and Demotic sources makes clear that the women liable to this tax were involved in part-time spinning. This reinterpretation considerably enlarges our dataset for spinning, a crucial yet underrepresented stage in the manufacture of textiles. The article discusses the available evidence for spinning, the nature of the wool tax, and the implications for the organisation of the Ptolemaic textile industry and the role women played in it.
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Chornyi, Vasyl. "Yukos's Principal Shareholders v. Russia." World Trade Review 14, no. 3 (July 2015): 537–39. http://dx.doi.org/10.1017/s1474745615000348.
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Yukos conducted its sales through a network of companies registered in a number of low-tax regions in Russia. Following tax investigation, Russian authorities found it had underpaid taxes and held it liable for unpaid taxes, fines, and penalties of USD 24.18 billion. The tax investigations were accompanied by criminal proceedings against and the subsequent imprisonment of some of Yukos's senior management. Following Yukos's unsuccessful attempts to settle its tax debt, the Russian tax authorities sold its core production facility, YNG, in order to satisfy their tax payment demands. YNG was eventually acquired by the state-owned Rosneft. Yukos then went into bankruptcy, with the Russian State owning 97.67 per cent of the claims against it and receiving 99.71 per cent of the bankruptcy proceeds.
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Achanta, Vishal. "Fiscally Transparent Entities: Issues When Accessing Indian Tax Treaties." Intertax 43, Issue 10 (October 1, 2015): 628–34. http://dx.doi.org/10.54648/taxi2015061.
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Fiscally transparent entities face hurdles when trying to access tax treaties, because they may not meet the ‘person’ and ‘resident’ criteria usually contained in Article 1 of a tax treaty. In particular, courts may often consider them as not being ‘liable to tax’ in the residence State. This article aims to present an analysis of how Indian courts have dealt with fiscally transparent entities that claim the benefits of an Indian tax treaty. To this end, the Organization for Economic Co-operation and Development’s (OECD) jurisprudence on fiscally transparent entities as well as case law on the interpretation of the words ‘liable to tax’ has been laid out. With this background, the article examines the few cases in which fiscally transparent entities have claimed treaty benefits. Conclusions are then culled out from these cases, and the article deals with the possible outcome of a situation wherein a partnership – involving partners who are residents of numerous different states – tries to access an Indian tax treaty. The article ends by suggesting that India needs to clarify its position on fiscally transparent entities by attaching Protocols to its network of tax treaties. Fiscally transparent entities are popular across the world because of the tax efficiency they offer. Fiscally transparent entities, such as partnerships or trusts, usually allow income to ‘pass through’ them: there is no taxation at the entity level. However, this ‘fiscally transparent’ attribute throws doubt on whether such entities can claim the protection of a Double Tax Avoidance Agreement (‘DTAA’ or ‘tax treaty’) with India. This is because the (otherwise highly beneficial) absence of taxation at the entity level may be used by Indian tax authorities to contend that a fiscally transparent entity is not a ‘resident’ in its State of incorporation/location, and therefore should not be granted treaty benefits. Indian tax authorities (Revenue) may also contend that such entities do not fall under the definition of ‘person’ in a DTAA.
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Fruscione, Alessandro. "Import VAT Is Not Part of the Customs Debt." Global Trade and Customs Journal 17, Issue 11/12 (November 1, 2022): 515–18. http://dx.doi.org/10.54648/gtcj2022071.
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The Court of Justice of the European Union, with the ruling of 12 May 2022 rendered in case C-714/20, affirmed two important principles: first of all, the Court held that Article 77 (3) of the Union Customs Code must be interpreted as meaning that, on the basis of that provision alone, the indirect customs representative is only liable for the duties due on goods which he has declared to customs, while not being also liable for the value added tax for import of the same goods; moreover, this representative, pursuant to Article 201 of the Council Directive 2006/112/EC - the European Community -, pertaining to the common system of value added tax, cannot be held liable for the payment of the value added tax on imports, jointly and severally with the importer, in the absence of national provisions that designate or recognize him or her, explicitly and unambiguously, as the payer of this tax. The legal question submitted to the Court of Justice has a long history. Already during the validity of the Community Customs Code, repealed from 1 May 2016, several customs administrations of the Member States of the European Union (including Italy) used to, in case of revision of the import customs declaration from which resulted in a greater duty and VAT (Value Added Tax) debt, notify an assessment notice both to the importer and to his/her indirect customs representative, jointly and severally, to recover both taxes. This is a consequence that derived, under the Community Code, from Article 201, paragraph 3, and, in the Union Code, from the express provision of Article 77, paragraph 3: both provisions, in identifying the figure of the debtor of the customs duties, state it is the ‘declarant’, while ‘In the event of indirect representation, the person on whose behalf the customs declaration is made shall also be a debtor’. However, this approach has been the subject of numerous disputes, fundamentally based on the consideration that the reference to Article 77 of the Union Customs Code (and, before that, Article 201 of the Community Customs Code) did not appear relevant to justify the recovery of VAT. The Court of Justice has now clarified the meaning of these provisions. Importer, representation, declaration, solidarity, person, territory, obligations, duties, value added tax
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Čejková, Tereza. "Tax Absence in Relation to Taxation of Digital Services." Public Governance, Administration and Finances Law Review 5, no. 2 (2020): 5–16. http://dx.doi.org/10.53116/pgaflr.2020.2.1.
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In the area of taxation of business corporations operating in several different countries, there is a problem arising with he identification of the tax residence of the liable entity. With the expansion of the so-called digital business, where entrepreneurs often do not have a physical headquarters or business units, this problem is becoming more common. Efforts to introduce a digital tax within the Member States of the Organisation for Economic Co-operation and Development and the European Union are accompanied by efforts to address this issue through various legislative acts. This article explains how the problem of identifying tax residence arises, why it is undesirable and describes possible solutions.
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Jolodar, Seyyed Yaser Ebrahimian, Masoud Ahmadi, and Niloofar Imankhan. "Presenting The Model of Tax Compliance: The Role of Social-Psychological Factors." Asia-Pacific Management Accounting Journal 14, no. 2 (August 31, 2019): 139–60. http://dx.doi.org/10.24191/apmaj.v14i2-07.
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Today, the concept of tax compliance has become a common phenomenon in most countries and attracted the attention of a large number of researchers in order to identify the affecting factors on it. In this regard, the purpose of this research is to exploration the main internal and psychological factors affecting on tax compliance and in return try to present the tax compliance model. The statistical population of this study included 2900 legal persons of Sari tax administration in Iran who shall be liable to Value-Added Tax (VAT). The sampling technique in this study was stratified random sampling and the sample size comprises of 550 legal persons. The findings revealed a significant and positive impact of tax fairness, taxpayers' attitude, trust in authorities and tax morale on tax compliance. Furthermore, the results of the study showed that tax compliance is largely determined by tax morale. Moreover, the results suggest that tax authorities should take more concentration on tax fairness for creating favorable attitude in taxpayers, enhancing trust in authorities and improvement of morale obligation. Keywords: tax compliance, taxpayers’ attitude, tax fairness, tax morale
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Steiner, Hillel. "The Global Fund: A Reply to Casal." Journal of Moral Philosophy 8, no. 3 (2011): 328–34. http://dx.doi.org/10.1163/174552411x588973.
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AbstractThe Global Fund is a mechanism for the global application of the Left Libertarian conception of distributive justice. As a form of luck egalitarianism, this conception confers upon each person an entitlement to an equal share of all natural resource values, since natural resources – broadly, geographical sites – are objects for the production of which no person is responsible. Owners of these sites, i.e. states, are liable to a 100% Global Fund tax on their unimproved value: that is, their gross market value minus the value of the improvements added to them by human effort. It is argued that the revenue yielded by this tax would be correspondingly reduced by a further tax on the use of natural resources.
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Ben Ismail, Mohamed Maher, and Nasser AlSadhan. "Simultaneous Classification and Regression for Zakat Under-Reporting Detection." Applied Sciences 13, no. 9 (April 22, 2023): 5244. http://dx.doi.org/10.3390/app13095244.
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Tax revenue represents an essential budget source for most countries around the world. Accordingly, the modernization of relevant technological infrastructure has become a key factor of tax administration strategy for improving tax collection efficiency. In particular, the fiscal consolidation of the Kingdom of Saudi Arabia has been supported by considerable development in tax policy and administration, aimed at raising more taxes from non-oil activities. In fact, non-Saudi investors are liable for income tax in Saudi Arabia. On the other hand, Saudi citizen investors (and citizens of the GCC countries) are liable for Zakat, an Islamic assessment. Typically, taxpayers are in charge of preparing and accurately reporting their Zakat declaration. This allows tax authorities to overview and audit their business activities. However, despite administration efforts to increase taxpayer compliance, considerable revenue remains at under-reporting risk. In this paper, we introduce a novel intelligent approach to support tax authority efforts in detecting under-reporting among Zakat payer declarations. In particular, the proposed solution aims at improving detection accuracy and determining the fraud cases that correspond to a higher revenue at risk. Specifically, we formulate Zakat under-reporting detection as a supervised machine learning task through the design of a deep neural network that performs simultaneous classification and regression tasks. In particular, the proposed network contains an input layer, five hidden layers, and two output layers for classification and regression. Zakat declarations are mapped into the predefined “under-reporting” or “actual declaration” classes. Moreover, the revenue at risk caused by the predicted fraud cases is learned by the designed model. This allows the proposed approach to prioritize the auditing of specific Zakat payers based on the corresponding predicted revenue at risk. A real dataset including 51,919 Zakat declarations was used to validate and assess the designed model. Further, the Synthetic Minority Oversampling Technique (SMOTE) boosted the proposed model performance in terms of classification and prioritization.
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Kieviet, Suzanne. "Die verkoop van 'n besigheid as lopende saak: Belasting en arbeidsreg probleme met “voorsienings”." Journal of Economic and Financial Sciences 4, no. 2 (October 31, 2011): 433–48. http://dx.doi.org/10.4102/jef.v4i2.330.
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The amounts set aside for the provision for employee-related contingent liabilities, such as the provision for leave pay, are often considerable. According to current Income Tax law, it is highly unlikely that the former employer (seller) will enjoy a tax deduction. Furthermore, it is also unlikely that the prospective employer (buyer) will enjoy a tax deduction. In contrast to this, both the former and prospective employers are held liable according to the Labour Relations Act in cases where a business is sold as a going concern. This article concludes that the Draft Taxation Laws Amendment Bill 2011, as envisioned, finally provides clear tax legislation, but still needs to be aligned with the objectives of the Labour Relations Act. In doing so, contradictory legislation will be avoided, thus facilitating the transfer of businesses and achieving the protection of employees’ work security.
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Cumming, Catherine. "The Hokianga Dog Tax Uprising." Counterfutures 11 (December 7, 2021): 19–33. http://dx.doi.org/10.26686/cf.v11.7351.
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Why was a seemingly mundane 19th-century fiscal measure—a tax levied on dog owners—met by Māori with widespread repudiation and an armed uprising? The significance of what is known as the ‘Hokianga Dog Tax Rebellion’ is often framed in terms of its apparent quashing by colonial forces in 1898, taken to signal the moment at which Crown sovereignty was finally imposed upon northern Māori. This paper questions the mainstream historical narrative, taking seriously the political stakes of taxation and locating the ‘dog tax’ within a disciplinary colonial regime that sought to interpellate Māori as financially and morally liable subjects. The dog tax was aimed at the protection of sheep, a central pillar of the early colonial economy, but was also viewed as a means of transforming Māori into citizen-subjects of the colonial regime. The doggedness with which colonial officials sought to enforce payment, and the steadfastness of Māori opposition to the tax, illuminate the highly politicised character of taxation in the colonial context. This article is an excerpt from Catherine Cumming’s The Financial Colonisation of Aotearoa, to be published by Economic and Social Research Aotearoa in late 2021.
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Boadway, Robin, and Jean-François Tremblay. "The Implications of Pillar Two for Corporate Tax Reform." Canadian Tax Journal/Revue fiscale canadienne 71, no. 2 (July 2023): 471–87. http://dx.doi.org/10.32721/ctj.2023.71.2.sym.boadway.
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Recent proposals for corporate tax reform in Canada call for changing the existing tax on shareholder income to a tax on rents or above-normal profits. A feasible option would be an allowance for corporate equity (ACE) system based on the territorial principle. Canada has agreed to the approach to international corporate tax reform developed by the Organisation for Economic Co-operation and Development, including the pillar two minimum tax proposal. We explore the compatibility of adopting pillar two with the ACE system. Several elements of pillar two would complement moving to an ACE system. Large multinational corporations would be liable for a top-up tax if their effective tax rates in any given jurisdiction fell below 15 percent. The effective tax rates and the top-up tax would both use the territorial approach and consolidated accounting. The top-up tax would be similar to a tax on excess profits. Pillar two might also mitigate tax competition and reduce the constraints that countries face in increasing their tax rates on excess profits. For these reasons, pillar two would facilitate moving to an ACE system. At the same time, the minimum tax would deter adoption of an ACE if the deduction for the cost of equity finance reduced the pillar two effective tax rate. On balance, pillar two would be compatible with proposed corporate tax reforms.
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Skrzypek - Ahmed, Sylwia. "LEGAL LIABILITY OF ADMINISTRATIVE ENFORCEMENT IN CASE OF LOCAL TAXES AND FEES." International Journal of Legal Studies ( IJOLS ) 8, no. 2 (December 31, 2020): 195–204. http://dx.doi.org/10.5604/01.3001.0014.6366.
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The aim of the considerations is focused on the analysis of legal liability of administrative enforcement in the case of local taxes and fees. The collector is obliged to collect and transfer the local and resort tax to the competent tax authority. His liability is limited only to the amounts of fees he has collected and not paid to the authority's account. He is not responsible for the payments not collected, although he is obliged to manage them. Such a scope of the collector's liability limits the collection of fees by way of collection and may expose the taxpayer to negative consequences. A tax collector who does not fulfil his obligations and does not collect fees may not be held liable under the analyzed provision, or against criminal fiscal liability.
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J, Priyadharshini, and Selladurai M. "Basic concepts and features of good and service tax in india." Journal of Management and Science 8, no. 2 (June 30, 2018): 205–10. http://dx.doi.org/10.26524/jms.2018.20.
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This paper is an analysis of what the impact of Goods and Services Tax will be on Indian Tax Scenario. Here stated with a brief description of the historical scenario of Indian taxation and its tax structure. Then the need arose for the change in tax structure from traditional to GST model. GST has be detailed discuss in this paper as the background, silent features and the impact of GST in the present tax scenario in India. GST is the only indirect tax that directly affects all sectors and sections of our economy. Ignorance of law is no excuse but is liable to panel provisions, hence why not start learning GST and avoid the cost of ignorance. The GST is aimed at creating a single, unified market that will benefit both corporate and the economy. Several countries implemented this tax system followed by France, the first country introduced GST. India is a centralized democratic and therefore the GST will be implemented parallel by the central and state governments as CGST and SGST respectively. The objective will be to maintain a commonality between the basic structure and design of the CGST and SG
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Norley, Massang Naa, Wang Jianfeng, Adu Sarfo Philip, and Massang Thomas. "Why Businesses Evade Tax In Ghana." International Journal of Advanced Engineering Research and Science 10, no. 11 (2023): 42–52. http://dx.doi.org/10.22161/ijaers.1011.5.
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The paper aims to assess why businesses evade tax in Ghana. This study uses a sample size of 100 respondents, consisting of 90 taxpayers 3 tax officials and, 7 personal interviews. Using descriptive statistics, the study's findings showed that the following are causes of tax evasion; a lack of tax education, high tax rates, a lack of enforcement of penalties, the perception that the government is misusing taxes, and unprofitable businesses. These are the main drivers of tax evasion in the country. The difficulties tax officials face in collecting taxes include their inability to contact all taxpayers and the lack of a taxpayer database. It was not surprising that less than 50% of the respondents responded to the fact that tax evasion may improve living conditions, given that the majority of the respondents did not obtain formal education. Furthermore, 32% of total respondents believe that tax evasion will end or reduce the social benefits enjoyed by citizens because the government will not have enough money to provide such amenities. This means that all respondents were aware of the negative effects of tax evasion on national development. Indeed, the administration must take every step plausible to incentivize tax payment. According to the research results, tax education was insufficient, as were improper sanctions implementation and tax collectors' inability to locate several liable taxpayers. The study concludes by proposing additional research focusing on raising tax adherence through tax education.
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Shilekhin, Konstantin Evgenevich. "Procedural problems in cases of tax violations discovered in the course of tax audits (Article 101 of the Taxation Code of the Russian Federation)." Налоги и налогообложение, no. 1 (January 2020): 46–57. http://dx.doi.org/10.7256/2454-065x.2020.1.31688.
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The goal of this article lies in studying the problems of administration of law in the course of brining taxpayers to tax liability and formulation of recommendations of their elimination. The object of this research is the social relations characterizing tax liability and procedural order in this regard. The subject is the legal norms establishing liability for tax violations, as well as regulation the activity of tax and judicial bodies pertinent to application of the fiscal legislation of the Russian Federation. Research methodology is based on the dialectical method of cognition of social reality. For collection, processing, generalization, analysis and interpretation of empirical material, the author uses the methods of induction and deduction, statistical analysis and document analysis. The conclusion is made on the weakness of normative legal regulation of separate procedures of legal investigation on tax violation in terms of the Article 101 of the Taxation Code of the Russian Federation. The author suggest making a number of amendments to the fiscal legislation to improve the mechanism of holding the taxpayers liable.
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Sherwani, Adnan Ali Khan. "http://habibiaislamicus.com/index.php/hirj/article/view/170." Habibia Islamicus 5, no. 1 (February 10, 2021): 9–16. http://dx.doi.org/10.47720/hi.2021.0501e02.
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Tax violation in Pakistan is very high that has led to deteriorated economic situation and lack of public service delivery. The four variables of tax morale are; feelings of guilt and shame; lack of trust on government; perception about other citizens paying taxes; and level of penalties- as determinants of tax evasion in Pakistan. The perception about utilization of money, elements of shame, perception about other citizens’ compliance behavior and level of penalties effect tax violation. However, variables of guilt and perception about corruption do not have significant impact on evasion behavior. Some policy interventions have been suggested to curb the menace of tax violation. These policies include motivating tax payers through methods like hypothecation, imposition of fines and penalties and publishing names of defaulters through media and tax department website. Tax violation is a crime in almost all developed countries, and the guilty party is liable to fines and/or imprisonment. In Pakistan, many acts that would amount to criminal tax violation in other countries are treated as civil matters. Dishonestly misreporting income in a tax return is not necessarily considered a crime. Such matters are handled in the tax courts, not the criminal courts. In Pakistan, however, some tax misconduct (such as the deliberate falsification of records) is criminal. Moreover, civil tax transgressions may give rise to penalties. It is often considered that the extent of violation depends on the severity of punishment for violation.
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Sinclair, Davidson, and Larry Li. "Taxation in a mixed economy: the case of China." Studies in Economics and Finance 34, no. 1 (March 6, 2017): 49–61. http://dx.doi.org/10.1108/sef-08-2015-0183.
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Purpose The purpose of this paper is to investigate how Chinese firms’ ownership structure is related to their effective tax rate. The People’s Republic of China provides an interesting environment to examine the corporate income tax. Government has significant ownership stakes in the for-profit economy and state-owned enterprises (SOEs) are liable to the corporate income tax. This is very different to most other economies where SOE tends to dominate the not-for-profit economy and pays no corporate income tax. Government ownership also varies between the central government and local government in addition to state asset management bureaus. This provides a rich institutional background to examining the corporate income tax. Design/methodology/approach A panel data analysis approach is used to examine relationship between ownership structure and effective tax rates of all public firms in China from 1999 to 2009. Findings The authors report that effective tax rates do appear to vary across the ownership types, but that SOEs pay a statistically higher effective tax rate than to non-state-owned. In addition, local government owned SOE pay higher effective tax rates than central government and SAMB owned SOE. The authors also investigate Zimmerman’s (1983) political cost hypothesis. Unfortunately, these results are econometrically fragile with the statistical significance of those results varying by empirical technique. Originality/value This paper provides insight into government ownership and taxation in China.
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McDonnell, Mary-Hunter, and Brayden G. King. "Order in the Court: How Firm Status and Reputation Shape the Outcomes of Employment Discrimination Suits." American Sociological Review 83, no. 1 (December 21, 2017): 61–87. http://dx.doi.org/10.1177/0003122417747289.
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This article explores the mechanisms by which corporate prestige produces distorted legal outcomes. Drawing on social psychological theories of status, we suggest that prestige influences audience evaluations by shaping expectations, and that its effect will differ depending on whether a firm’s blameworthiness has been firmly established. We empirically analyze a unique database of more than 500 employment discrimination suits brought between 1998 and 2008. We find that prestige is associated with a decreased likelihood of being found liable (suggesting a halo effect in assessments of blameworthiness), but with more severe punishments among organizations that are found liable (suggesting a halo tax in administrations of punishment). Our analysis allows us to reconcile two ostensibly contradictory bodies of work on how organizational prestige affects audience evaluations by showing that prestige can be both a benefit and a liability, depending on whether an organization’s blameworthiness has been firmly established.
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Devi, Seema. "GOODS AND SERVICE TAX IN INDIA: A SWOT ANALYSIS." International Journal of Research -GRANTHAALAYAH 4, no. 12 (December 31, 2016): 188–95. http://dx.doi.org/10.29121/granthaalayah.v4.i12.2016.2408.
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Goods and Service Tax (GST) is a Value Added Tax (VAT), which hypothetically to be put into effect from April 2010, but because of conflicting interest of stakeholders and various political controversies it has been passed in both Houses of Parliament on Aug. 3, 2016. It alone indirect tax which influence the whole economy directly. It is aspiring as iron out wrinkles of current indirect taxes and has a far-reaching impact on GDP. India is a centralized constitutional economy. GST is applicable on all States and Union territories, known as CGST (Central Goods & Services Tax) and SGST (State Goods & Services Tax). The ill effects of cascading can be mitigated after tie up the central and states taxes in solitary tax. The economy is expected to pave the way of common national market as it will provide benefits to consumer by reducing overall tax burden of goods, which is currently estimated at 25% to 30%. Thus, introduction of Goods and Service Tax (GST) is a gigantic tax transform in contemporary ancient times.
Ignorance of law is no excuse but is liable to panel provisions, hence why not start learning GST and avoid the cost of ignorance. We all need to know, whether GST is willingly or imposed. This paper describes a brief introduction of current indirect tax structure and GST in India. What are challenging factor in implementation and what can be the opportunities of GST in India.
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Truby, Jon, and George Kratsas. "VW’s ‘Defeat Devices’ and Liability for Claims for Lost Emissions Tax Revenue." Global Journal of Comparative Law 6, no. 1 (February 27, 2017): 1–24. http://dx.doi.org/10.1163/2211906x-00601001.
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Volkswagen Group’s utilisation of a ‘defeat device’ to produce inaccurate results for vehicle emissions tests in multiple consumer states, leads it to face potentially crippling fines, possible criminal liability, civil suits, and detriment to its own company caused by the loss of trust. However, this article considers a further issue, namely implications of the violations on taxation legislation and pursuant claims for losses as a result of lost tax revenue or recalculated taxes. With vehicles falling outside of the tax band they were purchased within, there is confusion around the world about how this will affect the tax status of the vehicles and those that own them. Vehicles could be re-banded or reassessed for a variety of different tax purposes, increasing the tax liability of the vehicle historically and prospectively to reflect the actual emissions or fuel consumption based on how the charge is designed. Through a comparative study, this article considers varying tax issues in several different countries across the globe for which the manufacturer may be liable for the life of the vehicle. This will seek to establish the scale of the potential liability for Volkswagen (vw) Group that has not yet been explored. Finally it examines how international cooperation could produce more satisfactory settlements for nations and customers.
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Kobylski, Piotr. "Costs of Obtaining Revenues in Polish Corporate Income Tax on the Example of Compensation." Štát a právo 11, no. 1 (March 22, 2024): 2–11. http://dx.doi.org/10.24040/sap.2024.11.1.2-11.
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This study is devoted to the issue of compensation for universities for theft of funds in the Polish corporate income tax. Generally speaking, it must be stated that in the literature there are quite extensive studies on corporate income tax, while the issue of compensation in connection with theft as a premise for recognizing this loss as tax-deductible costs was treated quite fragmentarily. It is worth considering whether the actions taken by the legislator allowed for the creation of a properly functioning model of tax-deductible costs. The main research intention is to characterize the impact of legal regulations in order to determine the scope of their impact on the tax law system. It is worth noting that from a theoretical point of view, for example, a university as a taxpayer should not be liable for illegal actions of third parties. For this reason, the question must be answered whether the concept of „due diligence“ will be important from the taxpayer‘s point of view. Therefore, it is necessary to analyze the culpable activity. It is therefore necessary to indicate to what extent and on what basis the legislator assumed that the developed legal solutions would determine a well-functioning structure of income in corporate income tax.
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Persiani, Alessio. "Some Remarks on the Notion of Permanent Establishment in the Recent Italian Supreme Court Jurisprudence." Intertax 40, Issue 12 (January 21, 2012): 675–82. http://dx.doi.org/10.54648/taxi2012070.
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Even after the very well-known Philip Morris case, the jurisprudence of the Italian Supreme Court on PE matters is still controversial and not always in line with settled international standards. The present article focuses on two recent Supreme Court's judgments. In Voith Paper the Court draws interesting - and a bit surprising - conclusions on the identification of the entity liable to corporate income tax in cases of Italian resident subsidiaries acting as PEs of non-resident parent companies, affirming that Tax Authorities can well serve the tax assessment regarding the existence of the PE and the ensuing attribution of profits to it on the resident subsidiary. In Boston Scientific International the position of the Court regarding the existence of a PE in commissionaire structures seems coherent both with settled OECD interpretations and recent jurisprudence of other OECD Member countries, attributing relevance to the substantial elements of functions performed and risks borne respectively by the principal and the commissionaire. In this respect, this second judgment is very welcomed.
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Glumińska-Pawlic, Jadwiga, and Ewelina Żelasko-Makowska. "Public liability of managers medical entities – selected problems." Gubernaculum et Administratio 27, no. 1 (2023): 11–28. http://dx.doi.org/10.16926/gea.2023.01.01.
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Medical entities are, m.in. entrepreneurs within the meaning of the provisions of the Act – Entrepreneurs’ Law, who conduct business activity in all forms provided for its performance. The person authorized to manage such an entity and represent it externally is its manager, who may be a natural person, as well as the management board of a capital company. The entity authorized to manage a medical entity is liable under public law. Liability means an adverse effect for an entity that has violated certain legal norms by its actions, negligence or recklessness. In such a case, it is a question of identifying the guilty person in order to hold him liable, impose sanctions and demand compensation for the damage caused. Liability means an adverse effect for an entity that has violated certain legal norms by its actions, negligence or recklessness. In such a case, it is a question of identifying the guilty person in order to hold him liable, impose sanctions and demand compensation for the damage caused. On the basis of public law, criminal, penal-fiscal liability, tax, financial, official, as well as disciplinary and order liability can be distinguished. However, the most important conclusion for persons managing medical entities is the fact of constantly growing scope of liability and increasing financial sanctions for violation of new public law obligations.
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Nellen, Frank J. G. "On the Liability of the Uninformed Taxable Person in EU VAT." Intertax 47, Issue 6/7 (July 1, 2019): 609–19. http://dx.doi.org/10.54648/taxi2019060.
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In this contribution, the author analyses the information need of the taxable person in EU value added tax (VAT). He explores the extent to which the taxable person depends, in the course of taxation, on the provision of information that is held by others. In addition, the author discusses EU Court of Justice (ECJ) case law in order to establish whether the taxable person can be held liable for the payment of VAT in case that person is unable to obtain all necessary information.
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Dinis, Ana Cristina dos Santos Arromba, Cidália Maria da Mota Lopes, Alexandre Miguel Fernandes Gomes da Silva, and Pedro Miguel de Jesus Marcelino. "Taxation of Insolvent Companies: Empirical Evidence in Portugal." Revista Contabilidade & Finanças 27, no. 70 (March 1, 2016): 43–54. http://dx.doi.org/10.1590/1808-057x201500020.
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This article discusses the issue of taxation of insolvent companies in Portugal, particularly regarding the Portuguese tax on revenue of legal entities (IRC). For this purpose, first, some considerations on the legal framework of insolvent companies are woven and, second, their tax regime is analyzed. Then, a brief review of the main studies that, in the international context, analyze and debate major issues derived from the tax regime of insolvent companies is conducted, particularly in Brazil, Spain, United States, and Italy. Finally, there are the results of an empirical study conducted in Portugal, in 2013, which evaluates and compares the opinions of insolvency administrators (IA), the tax and customs authority (TA), and court magistrates (CM), in order to contribute to a better solution concerning business taxation under this regime. Respondents (IA, TA, CM) demonstrate objective thinking about the fact they believe it is very important that the Portuguese Code of Insolvency and Business Recovery (CIRE) and the Portuguese Code of Tax on Revenue of Legal Entities (CIRC) are modified, now to make clear whether the settlement of property ownership of an insolvent estate is liable to the IRC, then to assign a chapter specifically devoted to the subject of taxation on insolvency in Portugal.
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Yumanto, Bina. "MEMAHAMI KONSEP DAN SUBJEK PERTANGGUNGJAWABAN PIDANA DALAM PASAL 39A UNDANG-UNDANG NOMOR 28 TAHUN 2007 TENTANG PERUBAHAN KETIGA UNDANG-UNDANG NOMOR 6 TAHUN 1983 TENTANG KUP." Scientax 3, no. 1 (October 28, 2021): 159–88. http://dx.doi.org/10.52869/st.v3i1.250.
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In various cases of tax criminal acts, the board of directors is often subject to criminal liability on the grounds of being a signatory to the Tax Return (and/or Tax Invoice) and as a corporate organ that is deemed responsible for all company policies, activities, and operations. In addition, some cases of Tax Criminal Investigation impose criminal responsibility on the board of directors based on evidence of signature in the Tax Return and consideration of the principle of vicarious liability, which is the expansion or representation of liability for compensation under Private Law. This study aims to analyze the criminal liability doctrine adopted by Article 39A of Law Number 28 of 2007 concerning the Third Amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures (UU KUP) and whether corporations can be held criminally liable in the offense of that Article. The theory and concepts used are criminal liability and analysis of the elements of Article 39A of the UU KUP, the main doctrines of criminal liability, the definition of legal entities, corporate taxpayers, and corporate liability. The results of the study found that corporate taxpayers as corporations are the subject of criminal liability in Article 39A, in addition to individuals, and Article 39A adheres to the principle of no crime without guilt.
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Maytara, Vera, Juliana Nasution, and Budi Dharma. "Analisis Keuntungan Tak Terduga Yang Didapat Perusahaan Ekspor Tambang Batubara Di Indonesia Pada Periode 2020-2022." JURNAL SOSIAL EKONOMI DAN HUMANIORA 9, no. 3 (September 15, 2023): 249–56. http://dx.doi.org/10.29303/jseh.v9i3.399.
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It will be a breath of fresh air for coal mining enterprises all around the world, including Indonesia, when global coal prices rise in 2021. This gain is referred to as a windfall profit since causes outside of the miner's control are what led to it. The COVID-19 epidemic, on the other hand, has led the Indonesian economy to contract, having an effect on output, exports, and the new wind in coal prices tied to the exchange rate. Due to this disparity, investigation was done to see if the unexpected earnings that Indonesian mining firms experienced were liable to reserve tax. The approach of literature study or literature review was employed in this study. This study will demonstrate that the application of windfall tax to coal exports is effective by looking at the situation of coal mining companies in Indonesia, the application of windfall tax in other nations, and taking into account the coal company tax regulations that apply in Indonesia. It may be used to generate cash for the government and supply domestic coal as feedstock for automated stabilizers. Additionally, it will have an impact on coal export prices and output between 2020 and 2022. Based on this research, a temporary sasaraned supplementary income tax for short-term goals and a permanent tax for long-term goals can be imposed.
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Virgo, Graham. "CHEATING THE PUBLIC REVENUE: FICTIONS AND HUMAN RIGHTS." Cambridge Law Journal 61, no. 1 (March 7, 2002): 1–52. http://dx.doi.org/10.1017/s0008197302371502.
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THE decisions of the House of Lords in R. v. Allen [2001] UKHL 45, [2001] 3 W.L.R. 843 and R. v. Dimsey [2001] UKHL 46, [2001] 3 W.L.R. 843 concerned appeals against convictions for cheating and conspiring to cheat the public revenue. The appeals were heard together before the Court of Appeal (noted (2000) 59 C.L.J. 42) and before the House of Lords, although separate decisions were handed down in the latter court. Both cases arose from the evasion of tax through the use of overseas companies. Allen had evaded his own tax liability by, inter alia, making false declarations of his income and Dimsey, a financial services adviser, had administered overseas companies for various clients, including Allen, to evade their tax liability. The grounds of appeal fell under two main headings. A third ground, relating to Allen alone, was that benefits in kind received by him from overseas companies of which he was a shadow director were not taxable. It was held that he was liable to pay tax on such benefits, even though the link between those benefits and the services he provided as a shadow director might be tenuous.
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UDEORAH, Sylvester Favor, Lateef Olarotimi YUSUF, and Christian O. AMADI. "Tax Revenue and Economic Development in Nigeria." INTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT 7, no. 5 (August 26, 2023): 69–80. http://dx.doi.org/10.56201/ijefm.v7.no5.2022.pg69.80.
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The study used ARDL model to examine tax revenue and economic development in Nigeria from 1999-2020. Thus, the objective is to determine the impact of indirect tax revenue (import duty and export duty) on economic development in Nigeria. This study employed ex-post- facto research design and used semi-annual data collected from Central Bank of Nigeria (CBN) statistical bulletin. The study adopted the econometric analysis of unit root test and the technique of auto regressive distributed lag (ARDL) model. Based on the empirical results, exports tax revenue positively impacted on economic development, while imports tax revenue has negative and insignificant relationship with economic development in Nigeria during the period of study. The implications of the finding is that the Nigerian government can boost economic growth and development by realizing the need to focus on boosting tax revenue from indirect tax sources while expanding the catchment of those liable to pay indirect taxes. Based on the findings of it was recommended that, government should formulate and implement export policy measures towards exporting goods that are growth and development drivers, particularly, refined goods in the area the nation has comparative advantage in order to make the domestic production viable and compete with the industrialized economy of the world. Also, government should identify administrative loopholes that drain the revenue from custom duties so that import tax revenue will contribute significantly to economic development.
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Muntean, Mircea, and Doina Pacurari. "THE INFLUENCE OF THE INTEGRATION IN THE EUROPEAN UNION ON THE ROMANIAN FISCAL LEGISLATION." STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION, no. 13 (December 17, 2008): 56. http://dx.doi.org/10.29358/sceco.v0i13.18.
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Fiscal policy constitutes – within the state's economic policy – a system by means of which the taxes and duties owed to the country's consolidated budget are established and collected. Taking into account the role fiscal policy has been playing since Romania's admission in the European Union, one of the goals ceaselessly looked for is its adapting to the international community's acquis through the implementation of the European directives in our context. The EU directives make reference to direct taxes: dividend tax, interest income tax, assets transfer, shares exchange, income taxation for the non-residents, and so on, along with the indirect taxes: value-added tax, excise duties, etc. The paper approaches the main provisions within the contents of the European directives as well as the means of their implementation in the Romanian fiscal legislation regarding various types of taxes. The implementation of the European directives has been simultaneous with the establishing of measures concerning fiscal fraud prevention, frauds liable to have a negative impact on the state's consolidated budget.
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Sawyers, Roby B., David L. Baumer, and Wade M. Chumney. "Insider Trading and IRC Section 6103(e)(1)(D)(iii)." ATA Journal of Legal Tax Research 14, no. 1 (March 1, 2016): 58–71. http://dx.doi.org/10.2308/jltr-51505.
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ABSTRACT Tax returns, including corporate returns, are generally confidential and not disclosed to the public. However, in certain circumstances, Internal Revenue Code (IRC) Section 6103(e)(1)(D)(iii) provides that corporate shareholders who meet a 1 percent ownership criterion can request from the Internal Revenue Service (IRS) a copy of the corporate tax return. In this paper, we discuss the legislative history of IRC Section 6103 as it relates to tax return disclosure in general (for individual and corporate returns) and its precursors that provide for disclosure of corporate tax returns to shareholders who own more than 1 percent of the capital stock. We then provide examples of the valuable proprietary information that is included in corporate tax returns. Next, we provide a history and discussion of the insider trading laws and argue that the information content of a corporate tax return is such that it provides material nonpublic information that is not readily available in annual reports or other public documents filed with the Securities and Exchange Commission (SEC). While 1 percent shareholders do not meet the classical definition of an “insider,” we argue that they are similar to other “outsiders” who have been found liable for violating insider trading rules. We conclude by arguing that the actions of a 1 percent shareholder who requests and receives the corporate return and who subsequently makes purchases and/or sales of corporate stock should constitute illegal insider trading.
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Tomo, Alessia. "Tax Information, Third Parties and GDPR: Legal Challenges and Hints from the Court of Justice." EC Tax Review 32, Issue 4 (July 1, 2023): 152–62. http://dx.doi.org/10.54648/ecta2023020.
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This paper aims at explaining why the General Data Protection Regulation (GDPR) might play a key role in building a more coherent legal framework intended to face the several legal challenges that are likely to emerge from recent measures adopted at European and national levels regarding the consistent involvement of private third parties in the direct taxation process. These measures, wished-for combat against tax fraud and facing the ‘permanent’ economic crisis, are aimed either to collect and exchange taxpayers’ data from new sources (i.e., at EU level Directive on Administrative Cooperation (DAC6, 7 and 8)) or to facilitate ‘tax just happening’ and pave the way for the implementation of a Tax Administration 3.0 model, as suggested by the OECD’s Forum on Tax Administration (FTA) (e.g., at national level the involvement of digital platforms as withholder or joint liable person). Currently, while the analysis of the involvement of digital platforms in the indirect taxation process is fast growing, less attention is devoted to the potentialities and risks deriving from their involvement as third parties in the direct taxation process. Therefore, starting from a recent judgment of the Court of Justice of the European Union (SS SIA, C-175/20) and the stimulating opinion raised by the Advocate General, the present paper contributes to open a debate to fill this literature gap on a topic that is proving crucial from both a scientific and societal perspectives.This paper aims at explaining why the General Data Protection Regulation (GDPR) might play a key role in building a more coherent legal framework intended to face the several legal challenges that are likely to emerge from recent measures adopted at European and national levels regarding the consistent involvement of private third parties in the direct taxation process. These measures, wished-for combat against tax fraud and facing the ‘permanent’ economic crisis, are aimed either to collect and exchange taxpayers’ data from new sources (i.e., at EU level Directive on Administrative Cooperation (DAC6, 7 and 8)) or to facilitate ‘tax just happening’ and pave the way for the implementation of a Tax Administration 3.0 model, as suggested by the OECD’s Forum on Tax Administration (FTA) (e.g., at national level the involvement of digital platforms as withholder or joint liable person). Currently, while the analysis of the involvement of digital platforms in the indirect taxation process is fast growing, less attention is devoted to the potentialities and risks deriving from their involvement as third parties in the direct taxation process. Therefore, starting from a recent judgment of the Court of Justice of the European Union (SS SIA, C-175/20) and the stimulating opinion raised by the Advocate General, the present paper contributes to open a debate to fill this literature gap on a topic that is proving crucial from both a scientific and societal perspectives. CJEU, Advocate General opinion, third parties, GDPR, DAC 6, DAC 7, proportionality principle, purpose limitation principle, data minimization principle, taxpayers’ data protection
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Marriott, Lisa. "The Construction of Crime: The Presumption of Blue-Collar Guilt and White-Collar Innocence." Social Policy and Society 16, no. 2 (April 6, 2016): 237–51. http://dx.doi.org/10.1017/s1474746416000063.
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This study examines a recent legislative change in New Zealand social policy that provides for the partners of people engaging in welfare fraud to be prosecuted for the crime and to be jointly liable for the debt generated from the crime. This situation applies where the partner knew, or ought to have known, of the fraud. This approach may be contrasted with the treatment of the partners of those who engage in tax evasion, or other forms of financial crime, who are not liable for prosecution or any debt resulting from the offence.Discrimination of those on welfare is well-established. The article highlights the extent to which welfare beneficiaries are now targeted for greater punitive measures in New Zealand and the increasing criminalisation of welfare in the country. The practices outlined appear to contravene the New Zealand Human Rights Act. Moreover, these practices are not aligned with the basic provisions of criminal law: that a guilty mind and a positive act are present for a crime to be committed. The study draws attention to issues of equity, knowledge of crime, and the construction of crime and criminals in the New Zealand justice system.
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Goodman, Martin. "Nerva, the Fiscus Judaicus and Jewish Identity." Journal of Roman Studies 79 (November 1989): 40–44. http://dx.doi.org/10.2307/301179.
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In A.D. 96 Nerva courted popularity in Rome for his new regime by changing the way in which the special tax on Jews payable to the fiscus Judaicus was exacted. The reform was widely advertised by the issue of coins, under the auspices of the senate, with the proclamation ‘fisci Judaici calumnia sublata’. Precisely how Nerva removed the calumnia no source states, but it can be surmised. The tax did not cease to be collected, for its imposition was still in operation in the time of Origen and possibly down to the fourth century A.D. It is a reasonable hypothesis that Nerva's intention was to demonstrate publicly his opposition to the way in which his hated predecessor, Domitian, had levied the tax, and to procure release for those described by Suetonius (Dom. 12. 2) as particular victims of Domitian's tendency to exact the tax ‘acerbissime’. According to Suetonius, these unfortunates were those who either ‘inprofessi’ lived a ‘iudaicam vitam’ or ‘origine dissimulata’ refused to pay the tax: the people thus trapped by Domitian and, if the hypothesis is correct, exempted by Nerva were those who failed to admit openly to their Jewish practices and/or those who hid their origins (presumably as Jews). I shall argue in this paper that by removing such people from the list of those liable to the Jewish tax, Nerva may unwittingly have taken a significant step towards the treatment of Jews in late antiquity more as a religion than as a nation.
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Otavová, Milena, and Veronika Sobotková. "The proposal of taxation of international passenger transport with respect to the including into the travel services." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 60, no. 4 (2012): 299–306. http://dx.doi.org/10.11118/actaun201260040299.
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Generally, international passenger transport is exempt from the value added tax, in the case of air transport. International road passenger transport is however liable to taxation. However, the Council Directive on Value Added Tax contains a number of variations in the frame of the taxation of international passenger transport both for the states that joined the Community after January 1, 1978 and also for countries that were members of the Community on January 1, 1978. The international passenger transport is therefore rather problematic field due to a number of exceptions for individual Member States. It is on the providers or recipients of transport services to inform correctly about the taxation of international road transport and to pay properly the tax. The aim of the article is to evaluate the possibilities of the taxation of international passenger transport in the Czech Republic, Austria, Slovak Republic, Germany and Poland and to determine how the taxation of international passenger transport affects the tax liability and price of travel services provided in this country. From the comparative analysis it is evident that the tax paid abroad should be included in the total price of the purchased service. Based on the comparative analysis there will be a proposal for the taxation of international passenger transport so that the tax collection in the monitored countries would be simplified. The proposal recommends to unify an approach during the taxation of international passenger transport for all Member States of the European Union in order to reduce administrative costs on the part of the governments and individual entities.
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van Doesum, Ad. "A Law of Counteracting Forces: The Reimbursement of Overcharged, Unduly Paid, Overcollected and Overpaid VAT." EC Tax Review 22, Issue 3 (June 1, 2013): 131–44. http://dx.doi.org/10.54648/ecta2013015.
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Occasionally, it transpires that Value Added Tax (VAT) rules have been wrongly interpreted from the very beginning. The consequence of such progressive insight is that - looking back - the taxable person making supplies may have been overcharging VAT on its invoices and that the Member State overcollected VAT from that taxable person. A Member State which overcollected VAT in breach of the rules of EU law is in principle required to repay that VAT. However, it is a rule of VAT law that any person who enters VAT on an invoice shall be liable to pay that VAT. Therefore, a law of counteracting forces seems to apply. Overcollected VAT must be reimbursed, but is simultaneously due because of the mere fact that it was entered on an invoice. This article addresses the question to what extent the tax authorities of a Member State may refuse to grant a repayment of overcollected VAT on the sole ground that the VAT was entered (overcharged) on an invoice.
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Chaudhuri, Tarumoy, and Anish Agarwal. "Applicability of Double Taxation Avoidance Agreements to Fiscally Transparent Entities: An Indian Perspective." Intertax 39, Issue 11 (November 1, 2011): 564–69. http://dx.doi.org/10.54648/taxi2011059.
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Being 'liable to taxation' is a prerequisite for being a resident (under most double taxation avoidance agreements (DTAAs)). Therefore, fiscally transparent entities (as they do not pay taxes) would not be residents and thus would not be entitled to treaty benefits. However, the Hon'ble Income Tax Appellate Tribunal, Mumbai Bench, has recently held that fiscally transparent entities would be eligible for treaty benefits.1 The same needs to be analysed in light of the judgments given by the Hon'ble Supreme Court of India and views of various nations around the globe. This article considers the various scenarios that could pose problems in the interpretation of DTAA and its applicability to partnerships where different countries treat them differently. It also analyses the Indian position with regard to interpretation of DTAA, the reservations that it has taken against the Organisation for Economic Co-operation and Development (OECD) Model Tax Convention on Income and on Capital (Condensed Version), 22 July 2010 (hereinafter 'OECD Commentary'), and the justifiability of the same.
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Navandhar, Rohan. "The Impact of GST on Indian Economy." International Journal for Research in Applied Science and Engineering Technology 9, no. 11 (November 30, 2021): 1419–21. http://dx.doi.org/10.22214/ijraset.2021.38754.
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Abstract: In India, the idea of GST was contemplated in 2004 by the Task Force on implementation of the Fiscal Responsibility and Budget Management Act, 2003, named Kelkar Committee. The Kelkar Committee was convinced that a dual GST system shall be able to tax almost all the goods and services and the Indian economy shall be able to have wider market of tax base, improve revenue collection through levying and collection of indirect tax and more pragmatic approach of efficient resource allocation. Under the Goods and Service Tax , every person is be liable to pay tax on output and shall be entitled to enjoy credit on input tax paid and tax shall be only on the amount of value added. GST is a single national uniform tax levied across India on all goods and services. In GST, all Indirect taxes such as excise duty, central sales tax (CST)and value- added tax (VAT) etc. will be subsumed under a single regime. Introduction of The Goods and Services Tax (GST) expected as a significant step towards a comprehensive indirect tax reform in the country, which would lead India for its economic growth. The Proposed study is designed to know the impact on GST on Indian Economy with the Help of Its individual effect on different sectors. Under GST, goods and services fall under five tax categories: 0 per cent, 5 per cent, 12 per cent, 18 per cent and 28 per cent. For corporates, the elimination of multiple taxes will improve the ease of doing business. And for consumers, the biggest advantage would be in terms of a reduction in the overall tax burden on goods. "Inflation will come down, tax avoidance will be difficult, India's GDP will be benefitted and extra resources will be used for welfare of poor and weaker section. The Lok Sabha has finally Passed the Goods and Services Tax Bill and it is expected to have a significant impact on every industry and every consumer. Apart from filling the loopholes of the current system, it is also aimed at boosting the Indian economy. Keywords: GST, Indian Economy, Positive Impact , Negative Impact, Central Government, State Government
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Hamman, W. D., and I. J. Lambrechts. "Omskepping van koöperasies in maatskappye: 'n Oorweging." South African Journal of Business Management 18, no. 1 (March 31, 1987): 5–9. http://dx.doi.org/10.4102/sajbm.v18i1.991.
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Converting co-operatives to companies: A consideration The change in the Income Tax Act in 1977 resulted in co-operatives becoming tax liable from 1 April 1977. In addition, the Co-operatives Act of 1981 resulted in additional restrictions for co-operatives. Consequently certain important advantages of cooperatives ceased. The question therefore arose whether co-operatives can still be justified as a form of organization in comparison to companies. To solve this problem several determining factors should be investigated. Aspects which should be analysed are the tax liability of each form of organization, legal restrictions of co-operatives, financing possibilities of co-operatives, the function of co-operatives as agents of control boards, and the channelling of financial assistance to organized agriculture. Co-operatives as a form of organization have definite advantages compared to companies. The most important are the declaration of deferred bonuses and the redemption of loans, which are tax deductible under certain circumstances (the latter only until 1987). There are however also disadvantages. Approval is necessary to take over companies and members do not share in the growth of co-operatives. In this article it appears that it is undesirable for co-operatives to change their form of organization in present circumstances. It is however not a categorical conclusion and the development of the determining factors should be studied continuously.
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Heidemann, Stefan. "Financing the tribute to the Kingdom of Jerusalem: An urban tax in Damascus." Bulletin of the School of Oriental and African Studies 70, no. 1 (February 2007): 117–42. http://dx.doi.org/10.1017/s0041977x07000043.
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The economic dynamics of the twelfth century finds its expression in an increased number of fiscal instruments and terminology. After an introduction to legal taxation and Saljūq fiscal policy, the philological problems of a specific due, al-fissa, illegitimate according to the sharī‘a, will be addressed along with its political function, history, levying and transfer. It was levied in Damascus for an annual and/or occasional tribute to the Kingdom of Jerusalem, even before the alliance of Damascus and Jerusalem in 532/1140. Before Nūr al-Dīn Mahmūd's conquest of Damascus the monies were transferred by bearers of hawālas. It can be suggested that tax farmers were liable for them. A decree, rasm, allowed for the collection of al-fissa. The due was levied perhaps on the basis of an assessment of urban real estate. An interpretation of the term al-fissa was suggested as Arabic borrowing from the middle Latin term fossa.