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1
Sharp, P. G. "The First Paragraph of Section 55". Federal Law Review 33, n. 3 (settembre 2005): 569–85. http://dx.doi.org/10.22145/flr.33.3.7.
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Mohammad, Faiz. "Agricultural Taxation in Pakistan Revisited". Pakistan Development Review 26, n. 4 (1 dicembre 1987): 419–32. http://dx.doi.org/10.30541/v26i4pp.419-432.
Testo completoAbstract (sommario):
This paper is an attempt to throw further light on the empirical dimensions of the issue of agricultural taxation. 1 It has two objectives: First, using an alternative methodology it attempts to measure the effective tax burden (as opposed to the nominal one) in the agricultural sector (AS) relative to other sectors (NAS): and second, it tries to examine (empirically) the implications of some of the tax proposals made in the literature for various farm groups and, in particular, for tenants. Some of the earlier estimates are either too aggregate or too outdated to be of immediate relevance? Accordingly Sections I and II take the above two points in turn, whereas Section III presents the tentative conclusions of the paper.
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Garbarino, Carlo. "Tax Treaties and the Mobility of Workers". European Business Law Review 33, Issue 6 (1 ottobre 2022): 935–56. http://dx.doi.org/10.54648/eulr2022039.
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After an introduction about the mobility of workers under the Covid crisis and its tax implications (section 1), the article begins by providing at section 2 a general overview of Art. 15 § 1 which attributes taxing power to the country where the activities are carried out as well as to the country of residence of the worker, creating a potential situation of double taxation. The article goes on at section 3 to provide an overview of the very relevant exception provided by Art. 15 § 2 which spells out the requirements under which the mobile worker is taxable only in the country of residence thereby preventing double taxation and simplifying tax compliance for the mobile worker. The article at section 4 develops a discussion of the so called ‘hiringout of labor’ which is pursued through aggressive tax structures that abuse the benefit of exclusive taxation provided by Art. 15 § 2. The paper after a digression about the wider concept of tax migration and exit taxes (section 5), concludes briefly discussing the impacts that the recent Covid crisis might have had on the system of tax treaty rules about the mobility of workers (section 6). Mobility of workers, migration, tax treaties, hiring-out of labor, aggressive tax strategies, exit taxes, Covid crisis, country of residence, double taxation, country of source
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Hybka, Małgorzata Magdalena. "Casino Taxation in a Normative and Economic Context: the Case of Poland". Przedsiebiorczosc i Zarzadzanie 16, n. 1 (1 marzo 2015): 23–37. http://dx.doi.org/10.1515/eam-2015-0002.
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AbstractThe aim of this article is twofold. First, it provides an overview of theoretical background of casino taxation. Second, it analyses the provisions of the Act regulating casino taxation in Poland and evaluates the consequences of the new Gambling Law in force since 2010. The first section of it discusses motives, outcomes and forms of casino taxation, taking into account inter alia the assumptions of optimal tax theory. It then deals with Polish regulations concerning the organisation of gambling in casinos and gambling tax design. The last section of the article analyses the scale of operation of Polish casinos, their revenues and the tax due on gambling activities.
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Fiorillo, Fabio, e Raffaella Santolini. "Special section: Local Governments and Environmental Taxation. Introduction". ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT, n. 2 (ottobre 2013): 39–59. http://dx.doi.org/10.3280/efe2013-002003.
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Blétière, Emmanuel Raingeard de la, e Daniel Gutmann. "CC(C)TB and International Taxation". EC Tax Review 26, Issue 5 (1 settembre 2017): 233–45. http://dx.doi.org/10.54648/ecta2017026.
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On 25 October 2016, the European Commission released two proposals: one on a Common Corporate Tax Base (COM (2016) 685 Final.) (‘the CCTB Draft’) and one on a Common Consolidated Corporate Tax Base (COM (2016) 683 Final.) (‘the CCCTB Draft’). If these draft directives (‘the CC(C)TB Drafts’) were to be adopted, they would significantly change the tax landscape for companies operating throughout the European Union as well as for companies which are established in a third country but perform activities within the EU. The goal of this article is not to provide for an overall description of the features of the CCTB and the CCCTB Drafts. It is rather to give an overview of the main provisions containing a cross-border element and to assess to what extent these new instruments may possibly collide, not only with EU primary law, but also with bilateral (or even multilateral) conventions on double taxation. As a matter of fact, the CC(C)TB drafts do not only cope with the definition of new base rules for taxation of corporations acting within the European Union. Many corporations established in the European Union have branches and subsidiaries in other EU Member States as well as in third countries. Conversely, many corporations established outside the European Union perform their activities on the European market through branches and subsidiaries. It is therefore clear that by changing the rules applying to the definition of corporate income and to cross-border activities, the CC(C)TB Directives would indirectly impact the tax burden of multinational enterprises. Besides, important provisions contained in the CC(C)TB drafts apply explicitly to income which have their source outside the European Union. The question how these new European territoriality rules will coexist with international tax treaties is therefore crucial to assess the impact of the harmonization process within the European Union. The relationship between CC(C)TB and international taxation is however a very complex matter to study, as it raises both general questions regarding the interaction between different sources of normativity (treaties vs directives; treaties vs fundamental freedoms; directives vs fundamental freedoms) and very technical questions linked to the way the proposed provisions are worded. Potential problems of incompatibility are all the more numerous as one of the major feature of CCTB and CCCTB consists in the enactment of new rules regarding territoriality and tax avoidance, which may worsen the taxpayer’s situation compared to existing rules (even compared with the anti-tax avoidance directive). Provisions affecting international taxation are spread in different sections of the CCTB and CCCTB drafts, with the effect that a coherent vision of the global impact of these drafts on international taxation is not easy to unveil. This complexity of the topic explains why the authors of this article consider that a necessary preliminary step in the study consists in displaying, in a first section, a broad overview of the relationships between the CC(C)TB Drafts and the EU and international legal orders. This will provide an opportunity to assess how these draft directives interact, not only with fundamental freedoms, but also with double taxation treaties. The authors will refer to those principles throughout the article, when potential conflicts are identified. A second section will be devoted to the scope of the CC(C)TB Drafts and to the analysis of their impact on situations involving a third country. The goal of this section will be to determine to what extent corporations which are either established in a third country or perform their activities in such a country are actually covered by the provisions of the draft directives. The third section will provide more details on the territoriality rules which are laid down by
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Kahn, Douglas A., e Howard Bromberg. "Medical Marijuana, Taxation, and Internal Revenue Code Section 280E". National Tax Journal 73, n. 2 (1 giugno 2020): 593–616. http://dx.doi.org/10.17310/ntj.2020.2.09.
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von Haldenwang, Christian, e Armin von Schiller. "The Politics of Taxation: Introduction to the Special Section". Journal of Development Studies 52, n. 12 (12 maggio 2016): 1685–88. http://dx.doi.org/10.1080/00220388.2016.1153075.
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Farber, Sergey, e Natalia Kuzmik. "ASSESSMENT AND CARTOGRAPHY OF FOREST SOIL FERTILITY". Interexpo GEO-Siberia 3, n. 1 (2019): 268–73. http://dx.doi.org/10.33764/2618-981x-2019-3-1-268-273.
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Forest soil fertility is estimated (measured) by the forest taxation indices stands. Materials of mass taxation contain all the necessary information for drawing up equations. The description of the taxation section and the soil and soil characteristics, including the name (type) of the soil, are contained in it.Formed regression equations. The boniteness class of the stand is used as a function, the indicator evaluating forest conditions is used as an independent variable. Regardless of the category of land, we obtain a quantitative assessment of the fertility of forest soils and the potential productivity of tree species.
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Bhat, Mudaser Ahad, e Binish Qadri. "Conspicuous Compassion and Taxation: A Reality". Asian Review of Social Sciences 7, n. 3 (5 novembre 2018): 80–85. http://dx.doi.org/10.51983/arss-2018.7.3.1469.
Testo completoAbstract (sommario):
In modern public-finance literature, many canons or principles have been followed for tax policies, ‘ability principle’ (Pigou, 1933), ‘benefit principle’ (Lindahl as cited by Roberts, J, 1989). Under the benefit theory, tax levels are automatically determined and therefore self-loaded, because taxpayers pay proportionately for the government benefits they receive. In other words, the individuals who benefit the most from public services pay most of the taxes (Lindahl model,). The present paper highlights that conspicuous compassion and taxation go hand in hand especially in case of rich people but not in case of poor people and as result in modern societies tax levels are not self-loaded, a claim made by benefit principle. Along with proportionate benefit principle ‘conspicuous compassion in favour of rich people’ is also in operation in most countries of the world. This paper argues that under proportionate benefit principle with conspicuous compassion in favour of rich, the rich people are gainers as compared to the poor people. Under this principle with compassion in favour of rich, benefits of rich outweigh their costs because rich sections of the society are usually provided with large invisible services by the government such as large tax incentives and rebates. On the other hand, the costs of poor people usually outweigh their benefits because poor sections of the society are usually provided with low or no invisible services, although, they are provided with large visible benefits. But these visible benefits provided to the poor people by the government get distributed among vast section of the population.In this process, the societies end with a highly inequitable distribution of income and a paradox emerges which may rightly called as paradox of evasion-to-evasion. To improve income distribution and to control evasion-to-evasion paradox, the present study advices governments to implement progressive taxation with conspicuous compassion in favour of poor and downtrodden sections of the society. By doing this, those who will benefit more (i.e. poor) will have to pay less taxes as it ensures that large invisible services are to be provided to the poor as compared to the rich and hence the principle can be called as proportionate principle with compassion or simply conspicuous compassion taxation principle.
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Brun, Henri. "Le recouvrement de l'impôt et les droits de la personne". Les Cahiers de droit 24, n. 3 (12 aprile 2005): 457–75. http://dx.doi.org/10.7202/042557ar.
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Those who like to pay tax are few. Accordingly, income tax is often described as a shame. Of course, the right to enjoyment of property is at stake in the matters of taxation. And the collection of taxation involves also other aspects of the right to substantive and procedural due process of law : right to privacy, to be heard, to unbiassed decision, to professional secrecy... This article contrasts these rights, as they are expressed in sections 5 to 9 and 23 of the Charte des droits et libertés de la personne of Québec and section 8 of the Canadian Charter of Rights and Freedom, with sections 13 to 16 and 38 and following of the Loi sur le ministère du revenu of Québec and sections 159, 231 and 232 of the Canadian Income Tax Act. It finds that it is the application of the income tax law, more than the law itself, that threatens human rights. It concludes that the main benefit of both Charters of rights is to provide a shelter from such unreasonnable application
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Morozov, Boris. "Evolution of Excise Taxation in the Usa since the Great Recession". Public Finance and Management 17, n. 3 (settembre 2017): 283–302. http://dx.doi.org/10.1177/152397211701700305.
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The most drastic crisis since the Great Depression put a significant amount of stress on states’ revenues. Within the existing framework of taxation systems', an increasing amount of attention from academics and politicians alike concentrates on public revenues from sales and use taxation. Such increased attention is not surprising as revenues from general sales taxes and excise taxation are the dominant group of revenues from own tax sources for states. the article's first contribution is that it shows the evolution of the structure of actual state revenues by sources of these revenues. the manuscript then describes the taxonomy of excise taxes by object of taxation (i.e. fuel taxes, alcohol taxes, and tobacco taxes). the second contribution of this paper stems from its detailed data on excises. We find that no-PIT states generate around 20% of their tax revenues from excises while PIT-states generate only 16.5%. the main difference is not in rates. the manuscript starts with the description of the evolution of states’ own revenues. the next section covers the period between 2005 and 2015. We concentrate exclusively on excises’ revenues. This section is followed by the presentation of excise rates. We conclude our manuscript with recommendations for policy changes.
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Costa, David, e Lilla Stack. "The relationship between Double Taxation Agreements and the provisions of the South African Income Tax Act". Journal of Economic and Financial Sciences 7, n. 2 (31 luglio 2014): 271–82. http://dx.doi.org/10.4102/jef.v7i2.140.
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This article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking into account the provisions of the Constitution, and the national and international rules for the interpretation of statutes). An important conclusion reached was that as the Vienna Convention on the Law of Treaties represents customary international law and as such forms part of South African law, the principles contained in the treaty should be taken into account when interpreting South African legislation (including Double Taxation Agreements). The final conclusion of the research was that Double Taxation Agreements have a dual nature – forming part of domestic legislation and being classified as international agreements. The provisions of the Double Taxation Agreement should be taken as overriding any conflicting legislation in the Income Tax Act.
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McLeod, Neil. "State Taxation: Unrequited Revenue and the Shadow of Section 90". Federal Law Review 22, n. 3 (settembre 1994): 476–92. http://dx.doi.org/10.22145/flr.22.3.5.
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McLeod, Neil. "State Taxation: Unrequited Revenue and the Shadow of Section 90". Federal Law Review 22, n. 3 (settembre 1994): 476–92. http://dx.doi.org/10.1177/0067205x9402200306.
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Robinson, Z. "An overview of commodity tax reform in Southern Africa". South African Journal of Economic and Management Sciences 7, n. 2 (28 aprile 2004): 387–426. http://dx.doi.org/10.4102/sajems.v7i2.1374.
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Various studies have emphasised the trade and/or revenue implications of free trade. The purpose of this study is to investigate future tax implications of further economic integration. Additional considerations are whether tax competition can become an issue and whether it can be used to the benefit of all SADC members. An integrated approach was done of what is needed in terms of commodity taxation to reach a workable long-term solution. This article analyses experiences in the developing world with reference to lessons learned from developed regions. The first section provides a theoretical background, analysing the meaning of commodity tax. The second section emphasises the importance of fiscal decentralisation in federations and the SADC and the third investigates the character of and changes in commodity taxation that could occur in the future.
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Prakash, Ravi, e Awanish Kumar. "Tax Matrix of Carbon Credit: An Indian Odyssey". Intertax 37, Issue 10 (1 ottobre 2009): 580–90. http://dx.doi.org/10.54648/taxi2009057.
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This article intends to highlight the broad conceptual issues relating to taxation of carbon credits in India. It begins with a note that climate change is a reality and the global community is facing the brunt. Section 1 succinctly gives a vivid description of climate change from its origin, the need for this, important conferences and meets that have contributed to the birth of this new merchandizing concept of carbon credit. Section 2 briefly describes the scheme of Clean Development Mechanism (CDM) under Kyoto Protocol as it involves developed and underdeveloped economies of the world without prejudicing any interest. Section 3 analyses taxation aspect of income generated from the sale of the Certifi ed Emission Reductions (CERs) under Kyoto Protocol. The factor of residence becomes important for any tax structure; therefore, the authors had made an assumption that such residence is in India and all the profits and gains arise out of activities in India. Section 4 concludes that ‘carbon credits’ per se are not taxable in India. It further makes a remark on economic impact of any such tax structure on carbon credits.
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Davies, D. G. "The Attempt to Reform Taxation in the United States". Environment and Planning C: Government and Policy 6, n. 1 (marzo 1988): 71–92. http://dx.doi.org/10.1068/c060071.
Testo completoAbstract (sommario):
In the first section of the paper the causes behind the demand for tax reform in the United States are investigated. They include issues associated with bracket creep, the redistribution of income, low rates of return on saving, sluggish economic growth, capriciousness of the tax system, and problems associated with the averaging of income, the marriage tax penalty, automatic stabilization, and the cost of administration. In the second part of the paper there is an examination of the four most influential tax proposals that culminated in the 1986 tax law. The economic effects of the new levy are investigated. In the final section of the article the prospects for genuine tax-reform in the United States are examined. It is argued that, under existing political institutions and incentives, there is little hope for meaningful reform. Data are produced to support this hypothesis.
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Terando, William D., Bryan Cataldi e Brian E. Mennecke. "Impact of the IRC Section 475 Mark-to-Market Election on Bitcoin Taxation". ATA Journal of Legal Tax Research 15, n. 1 (1 febbraio 2017): 66–76. http://dx.doi.org/10.2308/jltr-52053.
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ABSTRACT IRS Notice 2014-21 provides that virtual convertible currencies, including Bitcoins, be treated as property rather than currency, and the general tax principles applicable to property transactions apply to all related transactions. In this paper, we suggest that the ambiguity created by relying on taxpayer intent/use creates an opportunity for Bitcoin traders to approximate the benefits of foreign currency designation under IRC Section 988 by making the IRC Section 475 mark-to-market (MTM) election. We suggest that the IRC Section 475 MTM election is appropriate for bitcoin traders as it allows them to convert unrealized losses into ordinary deductions and approximate foreign currency tax accounting treatment. We also suggest electing IRC Section 475 provides only marginal benefit to bitcoin dealers by accelerating pre-existing business losses to earlier periods through the mark-to-market adjustment.
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Taylor, William L. "Section 1983 in State Court: A Remedy for Unconstitutional State Taxation". Yale Law Journal 95, n. 2 (dicembre 1985): 414. http://dx.doi.org/10.2307/796357.
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Gresik, Thomas A., e Juergen von Hagen. "Introduction to the special section on multinational taxation and tax competition". European Economic Review 54, n. 1 (gennaio 2010): 80–81. http://dx.doi.org/10.1016/j.euroecorev.2009.08.001.
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Das, Anand Swaroop, e Kamal Sharma. "A Multidimensional Analysis of the Concept of Place of Effective Management in India: A Panacea to the Double Taxation Conundrum?" Intertax 45, Issue 3 (1 marzo 2017): 268–82. http://dx.doi.org/10.54648/taxi2017021.
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Today, at a time when unprecedented structural and reformative changes are taking place in the Indian Taxation paradigm, the recent amendment in section 6(3)(ii) of the Income Tax Act, 1961 through Finance Act, 2015 acquires critical importance. Section 6(3)(ii) determines ‘residence’ of a company i.e. if the company is found to be resident in India, Income Tax would be levied upon its worldwide income. By amendment, the ‘control and management’ test has been replaced by ‘place of effective management’ test which would be effective from the assessment year of 2017–2018. In December 2015, draft guidelines regarding the aforementioned were released by the Central Board of Direct Taxes. The authors in the present article attempt to distinguish between source and residence based taxations along with an elaborate discussion of the Organization for Economic Co-operation and Development’s interpretation of the ‘place of effective management’ test. After a detailed study of the US, UK, and South Africa’s variations of the same test and the Double Taxation Agreements entered into by India with the said three countries, the authors argue that the test has to be applied on a case by case basis depending upon the peculiarities in the factual scenario. The authors highlight the drawbacks in the old test and analyse as to what extent the new test remedies the anomalies with a critical analysis the draft guidelines. The possible implications of the test have been discussed sector wise which is followed by recommendations/suggestions of the authors. In the conclusion, the authors assert that it is necessary to remedy the loopholes before releasing the final draft of the test.
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Kube, Hanno, e Ekkehart Reimer. "Tax Policy: Trends in the Allocation of Powers Between the Union and Its Member States". EC Tax Review 25, Issue 5/6 (1 novembre 2016): 247–61. http://dx.doi.org/10.54648/ecta2016027.
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Over the last twenty-five years, the picture of European tax law has changed significantly. While the European Economic Community (EEC) had largely harmonized indirect taxes already, the law of direct taxation had not realized any substantial influence of EEC law before the 1990 Directives entered into force. With a turbulent start in the mid-1990s, the Court of Justice has reshaped income taxation of cross-border activities and investment by activating the fundamental freedoms. Further developments brought about additional waves of intra-European Union (EU) tax neutrality – joint efforts to combat unfair tax competition, to improve cross-border administrative assistance and to counter Base erosion and profit shifting (BEPS). In their interdisciplinary analysis, two lawyers and one economist reflect on these developments from the specific perspective of the vertical allocation of powers. Avoiding any misleading split-of-sovereignty language, they demonstrate the current balance of taxing powers between the EU (Commission [COM], Court of Justice of the European Union [CJEU]) and its Member States, most notably the balance of positive and negative integration (section 2). On this basis, they explore options for future EU rule-making on the field of direct taxes (section 3), stress the persistent relevance of negative integration (section 4) and indicate ‘third ways’ – informal cooperation in tax legislation, indirect influence of non-tax measures to tax policy (section 5) and eventually, the introduction of European taxes (section 6).
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Sheikh, Mahmood A., Syed Muhammad Bin Ahmed e Afrasiab Ahmed Rana. "ECONOMIC SECURITY IN PAKISTAN: INDICATORS, ISSUES, IMPACTS AND WAY FORWARD". Pakistan Journal of Social Research 04, n. 01 (31 marzo 2022): 990–99. http://dx.doi.org/10.52567/pjsr.v4i1.1268.
Testo completoAbstract (sommario):
Economic security is a critical component of a nation's overall well-being, encompassing various aspects such as sustainable growth, stable employment, and equitable wealth distribution. Pakistan, a developing country with a dynamic socio-economic landscape, faces multifaceted challenges in ensuring economic security for its populace. This article presents a comprehensive analysis of the indicators, issues, impacts, and potential pathways to enhance economic security in Pakistan and recommends certain key recommendations while comparing the economic conditions with other Asian economies. Comprising six sections, the research begins by elucidating the significance of economic security, followed by a detailed discussion on its primary indicators in the country. Subsequently, the study delves into the multifaceted issues and challenges that contribute to economic insecurity. In the fourth section, the article analyzes the wide-ranging impacts of these challenges. The fifth section offers a set of recommendations to address these issues, leading to the conclusion. Finally, the sixth section engages in a discussion of remedial actions to enhance economic security in Pakistan. Keywords: Economic Security, Social Justice, Rule of Law, Taxation, Population Management.
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Singh, Nageshwar, e Shreya Ameriya. "CORPORATE TAXATION THROUGH THE INDIAN PRISM: CONSEQUENCES OF GST AND DTC". International Journal of Advanced Research 12, n. 02 (29 febbraio 2024): 577–612. http://dx.doi.org/10.21474/ijar01/18334.
Testo completoAbstract (sommario):
The Indian taxation landscape has witnessed significant reforms in recent years, with the introduction of the Goods and Services Tax (GST) and proposed changes in the form of the Direct Tax Code (DTC). This comprehensive analysis explores the dual facets of these reforms and their consequential impact on corporate taxation in India. The study encompasses a detailed examination of the implications of GST implementation and the potential effects of the impending Direct Tax Code on corporate entities. The Goods and Services Tax (GST) was introduced in India in July 2017, heralding a paradigm shift in the taxation system by replacing multiple indirect taxes. Simultaneously, the Direct Tax Code (DTC) has been proposed as a comprehensive reform of direct taxes, aiming to simplify and rationalize the existing tax structure. This analysis delves into the impact of these reforms on corporate taxation, considering the intricate interplay between indirect and direct taxes. The implementation of GST streamlined the indirect tax system, reducing cascading effects and enhancing overall tax efficiency. This, in turn, has had a direct impact on corporate taxation by simplifying compliance procedures and reducing the burden of multiple taxes on businesses. The analysis explores how these changes have contributed to increased tax compliance among corporate entities. GST introduced the concept of Input Tax Credit (ITC), allowing businesses to offset taxes paid on inputs against their final tax liability. This section assesses how the availability of ITC has influenced cost management for corporations, promoting a more transparent and efficient taxation system. The GST regime prompted corporations to reevaluate their supply chain structures to optimize taximplications. The analysis investigates how companies have adjusted their operations to align with the GST framework, leading to improved logistics, reduced lead times, and cost savings. The proposed Direct Tax Code envisions revisiting tax slabs and rates, potentially altering the corporate tax landscape. This section examines the anticipated impact of changes in tax rates on corporate entities, exploring the implications for businesses of varying sizes and sectors. The DTC proposes a reevaluation of existing tax incentives and deductions. The study analyzes the potential impact on corporate decision-making, investment patterns, and overall economic growth. It delves into the implications for sectors currently benefiting from specific incentives. The DTC aims to align international taxation principles with global standards, impacting the taxation of multinational corporations operating in India. The analysis assesses the potential challenges and opportunities for such entities, considering the implications for transfer pricing and cross-border transactions.
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Pandey, Shivangi. "Abrogation of Section 115-O: Reinforcing the Classical system of Dividend Taxation". VISION: Journal of Indian Taxation 8, n. 1 (12 giugno 2021): 127–36. http://dx.doi.org/10.17492/jpi.vision.v8i1.812107.
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Lesage, Dries, e Mattias Vermeiren. "Neo-liberalism at a Time of Crisis: the Case of Taxation". European Review 19, n. 1 (febbraio 2011): 43–56. http://dx.doi.org/10.1017/s1062798710000372.
Testo completoAbstract (sommario):
This essay explores how the global financial crisis of 2008–2009 has affected the stability of what Stephen Gill has termed the ‘new constitutionalism of disciplinary neo-liberalism’,1more precisely, in the realm of international tax policy. Rather than providing an in-depth and complete empirical study of the matter, this essay will highlight certain interesting developments and touch upon a series of possibly relevant questions that could form the basis for a future research agenda. In the first section, we will examine the remarkable strength and resilience of the new constitutionalism as the institutional component of neo-liberal hegemony. Then we will proceed to an exploration of the impact of the crisis on this hegemony, also paying attention to deepening geopolitical multipolarity as an additional variable. The final, more empirical section will investigate the case of international taxation in this context, and demonstrate that new constitutionalism remains a crucial supporting pillar of neo-liberal globalisation.
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Berens, Sarah, e Armin von Schiller. "Taxing Higher Incomes: What Makes the High-Income Earners Consent to More Progressive Taxation in Latin America?" Political Behavior 39, n. 3 (22 novembre 2016): 703–29. http://dx.doi.org/10.1007/s11109-016-9376-2.
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Abstract When do high-income earners get ‘on board’ with the fiscal contract and accept paying a larger share of the tax burden? Progressive taxes perform particularly poorly in developing countries. We argue that the common opposition of the affluent to more progressive taxation is not merely connected to administrative limitations to coercively enforce compliance, but also to the uncertainty that high-income earners associate with the returns to taxes. Because coercion is not an option, there is a need to convince high-income earners to ‘invest’ in the public system via taxes. Trust in institutions is decisive for the fiscal contract. Expecting that paid contributions will be used in a sensible manner, high-income earners will be more supportive of progressive income taxation. We study tax composition preferences of a cross-section of Latin American countries using public opinion data from LAPOP for 2012. Findings reveal that higher levels of trust in political institutions strongly mitigate the opposition of the affluent towards more progressive taxation.
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Moser, Till. "The German Exit Taxation According to Section 6 Foreign Transaction Tax Law and Section 50i Income Tax Law: Current Developments and Areas of Concern". Intertax 43, Issue 10 (1 ottobre 2015): 610–14. http://dx.doi.org/10.54648/taxi2015059.
Testo completoAbstract (sommario):
German residents moving abroad face an exit taxation regime under section 6 Foreign Transactions Tax Law if they hold shares in domestic or foreign corporations. In 2013, the respective provision was amended by section 50i Income Tax Law, which was again fundamentally reformed in July 2014. This provision has been accused to be vague and ambiguous and, as a consequence, implies serious application problems in practical terms both for the fiscal authorities and the tax payer, with tremendous consequences for foreign investment in Germany. Given this background, the following article revisits the most challenging problem areas and offers possible solution approaches.
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Stiglitz, J. E. "Key Challenges Facing Modern Finance: Making the Financial Sector Serve Society". Finance: Theory and Practice 24, n. 2 (24 aprile 2020): 6–21. http://dx.doi.org/10.26794/2587-5671-2020-24-2-6-21.
Testo completoAbstract (sommario):
The purpose of this paper is to discuss the broad issue of how to make the financial sector serve society, at least serve it better than it has until now. Finance has been the centre of attention, for better or for worse, for more than a quartercentury, partly because of its increasing share of GDP, and partly because of the negative behaviour and activities of its professionals. The paper is divided into six parts. The first section concerns the necessity of stopping adverse behaviours (activities). Section II presents some measures aimed at encouraging positive activities and promoting positive behaviour. Section III discusses a crucial issue concerning the urgent need to curb rent-seeking. Section IV discusses taxation in the context of the corrosive effect of tax competition. Section V, using analysis provided, presents measures to enhance the role of government in restoring the public’s eroded trust in financial institutions. Finally, Section VI discusses questions about how we can restore trust.
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Kryńska, Elżbieta. "Labour Taxation in Poland Compared to the Other OECD Countries". Comparative Economic Research. Central and Eastern Europe 17, n. 3 (3 ottobre 2014): 47–62. http://dx.doi.org/10.2478/cer-2014-0022.
Testo completoAbstract (sommario):
The aim of the study is to identify the level and diversity of labour taxation, expressed by the so-called tax wedge, in Poland compared to the other OECD countries. The identification is based on an analysis of statistical data collected in the OECD database for the years 2000-2012. The study interprets key terms such as labour taxation, tax wedge, and non-wage costs of labour. The further section synthetically discusses theoretical findings and the results of empirical research concerning effects of labour taxation on the functioning of the labour market and, in particular, its impact on employment and unemployment. The author’s own research includes a comparative analysis of tax wedge sizes in different household types in Poland and the other OECD countries in the years 2000-2012. The major conclusion of the analysis is that labour taxation in Poland insufficiently takes into account the financial situation of low-earning individuals and those providing for children (i.e. children within households). The results of the conducted research form the basis for drawing synthetic conclusions and making recommendations for Poland. The main suggestion is that a selective reduction in the non-wage costs of labour of low-earning individuals and those burdened with family responsibilities should be considered.
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Thomaz Pignatari, Leonardo. "The Taxation of ‘Digital Nomads’ and the ‘3 W’s’: Between Tax Challenges and Heavenly Beaches". Intertax 51, Issue 5 (1 maggio 2023): 384–96. http://dx.doi.org/10.54648/taxi2023033.
Testo completoAbstract (sommario):
Work mobility is not something new, but it certainly received an important boost with the COVID-19 pandemic as many people began working remotely which reflected on their lifestyle. In this context, the objective of the present study is to analyse the challenges imposed by what is known as ‘digital nomads’ from the exclusive perspective of individual taxation. The first part aims to understand the first ‘W’, i.e., who the ‘digital nomads’ are and the factors that favour the choice for this type of work. Subsequently, it examines the impacts caused by the ‘digital nomadism’ in determining the tax residence (second ‘W’ – where) and presents the measures, albeit incipient and indistinguishable, adopted by some countries in relation to this phenomenon. The third section delves into the taxation of income obtained by ‘digital nomads’ through either an employment relationship or the provision of services (third ‘W’ – what). Based on the analysis of examples and the presentation of some alternatives, this study seeks to demonstrate the need to adapt the tax residence rules at both of the levels of domestic law and double tax treaties (tiebreaker rules). The rules on the taxation of income from employment and the provision of independent services also demand modifications that detach them from the strict need for a physical presence. Digital nomads’, work mobility, international taxation, tax residence, employment income, digital economy
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Mijoč, Ivo, Dubravka Kopun e Ivan Čevizović. "KONVERGENCIJA ZEMALJA ČLANICA S UREDBOM VIJEĆA 2022/1854 : TEORIJSKI OKVIR OPOREZIVANJA IZVANREDNE DOBITI – SLUČAJ HRVATSKA". Pravni vjesnik 39, n. 3-4 (dicembre 2023): 77–109. http://dx.doi.org/10.25234/pv/25352.
Testo completoAbstract (sommario):
The paper uses a modern research approach to clarify the implications of current tax policy in the context of additional taxation of surplus profits. Although numerous exceptional circumstances can affect an apparent jump in profits, the law provided for only a few deductions to reduce the tax base, which places the Croatian legal framework in a limited and rigid circle of EU countries. The objective of this paper is to establish a theoretical framework for the analysis of the impact of additional taxation on surplus profits. The review and analysis of secondary data describe the national regulatory frameworks of publicly available reports for the EU27. Therefore, the paper attempts to provide answers to the research questions and determine the degree of compliance of the national frameworks within the past 48 days. Partial harmonisation effects have been identified and the possible use of proposals and solutions implies further qualitative and quantitative analysis of the potential and limitations of additional taxation and the possible impact on the overall economy, taking into account the fact that public empirical research on the perception of additional taxation is not available or does not exist in the Croatian framework. The discussion section provides an assessment of all exemptions and deductions for determining the tax base on windfall profits and the resulting impact on direct taxpayers with proposed solutions.
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Lühn, Tim. "Non–Conformity of Section 15 German Foreign Tax Code Concerning the Taxation of Foreign Family Trusts with EC Law?" Intertax 36, Issue 11 (1 novembre 2008): 520–22. http://dx.doi.org/10.54648/taxi2008074.
Testo completoAbstract (sommario):
This article analyzes the EC law conformity of Section 15 German Foreign Tax Code (‘GFTC’), a special regulation concerning the taxation of foreign family trusts according to German domestic tax law. In particular, it reflects on the current infringement proceeding initiated by the European Commission dating 23 July 2007 and the proposed new amendment of Section 15 GFTC by the German annual tax law for 2009 recently introduced by the German government as a consequence of the infringement proceeding. According to the current German legislation, in case a family trust established its registered office or its management in Germany, the settler as well as the beneficiaries must pay tax on benefits deriving from the family trust. However, for tax anti–avoidance reasons, if the family trust is domiciled abroad, the family trust assets as well as the trust income is attributed to the settler and to the beneficiaries and regarded as derived for domestic tax purposes, irrespective of whether and in what amount benefits are actually derived from the family trust. As a matter of fact, Section 15 GFTC lays down that the income of a foreign family trust is taxed (on a yearly basis) even though no income is distributed to the settler or the beneficiaries but maintained within the family trust. Consequently, this income derived according to Section 15 GFTC has to be declared in the annual income tax return and the non–compliance in doing so should be qualified as tax evasion according to Section 370 German Fiscal Code. The importance of Section 15 GFTC was shown just recently, when the global tax evasion scandal was discovered in February 2008 in Germany. The respective tax evasion discovered was based on the non– disclosure of income derived by family trusts located in Liechtenstein according to Section 15 GFTC.
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Burrell, C. T. "TAXATION TREATMENT OF REHABILITATION AND ENVIRONMENTAL EXPENDITURE". APPEA Journal 36, n. 1 (1996): 615. http://dx.doi.org/10.1071/aj95041.
Testo completoAbstract (sommario):
In recent times, the political impetus gathered by the greater public environmental awareness has resulted in an explosion in the volume and complexity of mandatory environmental standards imposed on almost all industry, but particularly on mining and petroleum operations.1 Pressure exerted by the public (including shareholders) requires that companies not only take their mandatory requirements seriously, but that they also voluntarily assume certain environmental responsibilities. These pressures have and will result in higher levels of expenditure for many companies in areas not previously incurred, highlighting the need for adequate taxation relief to be provided.The paper examines firstly the deductibility of rehabilitation and environmental expenditure under Section 51(1) of the Act. Further, it examines specific provisions within the Act available to all companies which relate to expenditure on environmental impact studies, or for the protection of the environment. The paper also examines rehabilitation provisions which relate specifically to the mining industry. The discussion includes consideration of recent leading cases such as the MIM Case and the AMC Case.While the paper looks at the deductibility of such costs generally, it is directed at the mining and petroleum industries and seeks to identify practical examples that would be encountered by petroleum explorers. The paper also seeks to identify weaknesses within the current legislative framework that adversely affect companies carrying out rehabilitation and other environmental activities.
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Raghuwanshi, Himanshu. "Country Note: Abolition Of Ddt In India: A Treat For Foreign Investors?" Intertax 49, Issue 12 (1 dicembre 2021): 1025–35. http://dx.doi.org/10.54648/taxi2021103.
Testo completoAbstract (sommario):
The Indian government eliminated the much maligned dividend distribution tax (DDT) through Finance Act 2020. The abolishing of the DDT marks a return to the shareholder regime of dividend taxation (hereinafter ‘shareholder regime’). Foreign enterprises (generally multinational corporations) aiming to do business in India through subsidiaries or enterprises that already have subsidiaries in India can benefit from this change. This article analyses the tax impact of this change when an Indian subsidiary distributes its profits to its parent or holding company. Thus, the paper presents a tabular representation of taxation in the DDT regime and the shareholder regime and compares them. To present the complete scenario, the paper also analyses different profit distributing mechanisms other than dividends that are used by companies – specifically, the buyback of shares and share capital reduction. Finally, limited liability partnership (LLP) firms offer another vehicle for companies to conduct business in India. Thus, the paper also analyses the taxation aspects of an LLP distributing profits to its partner company. The return to the shareholder regime will allow non-residents to avail beneficial tax rates provided for dividend taxation in double taxation avoidance agreements (DTAAs) signed by India with other countries. Thus, the final section of this article discusses the mechanisms that are in force to prevent treaty shopping. The principal purpose test (PPT) brought in by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS) (Multilateral Instrument or MLI), the threshold of beneficial owners found in most DTAAs, and India’s domestic general anti-avoidance rule (GAAR) are analysed to determine the essential requirements of these mechanisms. CFC, Individuals, BEPS, Action 3, Brazil.
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Ronfeldt, Thomas. "Internal and External Neutrality: On the Significance of the Allocation of the Powers of Taxation on the Choice between a Permanent Establishment and a Subsidiary in Relation to the Danish Territorial". Intertax 40, Issue 1 (1 gennaio 2012): 13–23. http://dx.doi.org/10.54648/taxi2012002.
Testo completoAbstract (sommario):
This article analyses the principle of neutrality in establishment law, particularly in connection with the allocation of the powers of taxation. A provision - section 8(2) - has been inserted into the Danish Act on Corporation Tax that provides neutrality in the choice between a subsidiary and a permanent establishment abroad. The provision was inserted in order to secure equal tax treatment of groups with joint taxation, but the rule would appear to present a series of problems in Community law in that situations that are not analogous are treated alike, which is contrary to the basic principle of establishment law unless justified in an overriding public interest. With the decision in Case C-337/08, this would appear not to be the case, and this article argues that internal and external situations should not be assessed according to identical definitions of neutrality.
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Hilling, Axel. "Book Reviews 2015". Nordic Tax Journal 2015, n. 2 (1 dicembre 2015): 143–49. http://dx.doi.org/10.1515/ntaxj-2015-0013.
Testo completoAbstract (sommario):
Abstract This section contains three book reviews. First the book Swedish Taxation, Development since 1862 is reviewed. This volume comprises six studies that examine the development of Swedish taxation from 1862 to 2013, and will likely be of great value in future Nordic tax research because of its comprehensiveness. The second review is about a book written in Swedish:Momsfri sjukvård (The VAT exemption for health care). This volume discusses a topical issue and presents convincing recommendations for changes in the Swedish VAT legislation. Finally, the Danish book International Skatteret, i et dansk perspektiv (International Tax Law, in a Danish perspective) is presented as highly recommended literature for students and practitioners in the field of international tax law. This volume discusses and illustrates general matters in international tax law, as well as specific matters relevant for Danish international tax law.
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Szczepanski, Jan Karol. "Personal Genuine Links under Domestic Inheritance Tax Rules in the Light of International and European Standards". Intertax 43, Issue 10 (1 ottobre 2015): 595–609. http://dx.doi.org/10.54648/taxi2015058.
Testo completoAbstract (sommario):
The first section of the article deals with the characterization of genuine links in general, and the comparative analysis of personal genuine links present in the selected national inheritance tax statutes. The aim of this section is to show the diversity and incompatibility of personal genuine links, which may lead to dozens of cases of international double (or even multiple) taxation of cross-border inheritances. This is followed by an attempt to talk about international and European standards in respect of personal genuine links in national law as well as to comment on the comparability between the personal genuine links depicted in the first section with the aforementioned standards. The article is finished with a plea for adequacy in describing conflicts of genuine links in inheritance tax cases and for more impact of the European legislator on potential harmonization mechanisms.
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Kennedy, Wendy S. "The Taxation of Punitive Damages: Recent Interpretation of the Section 104(a)(2) Exclusion". Pace Law Review 16, n. 1 (1 settembre 1995): 111. http://dx.doi.org/10.58948/2331-3528.1338.
Testo completo
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Agnarsdóttir, Fjóla, e Rakel Jensdóttir. "Corporate taxation in Iceland and the international challenge". Nordic Tax Journal 2014, n. 2 (1 novembre 2014): 149–72. http://dx.doi.org/10.1515/ntaxj-2014-0023.
Testo completoAbstract (sommario):
Abstract This article aims to describe the development in the field of corporate tax law in Iceland, from both legal and economic point of view, with a focus on measures taken to protect the tax base and in order to try to make Iceland an attractive place for investment and establishment companies. First, there will be a brief general description of the development of the corporate tax rate in Iceland since 2004 and an overview of new taxes that have been introduced for companies over the past ten years. Second, there will be an analysis of how the Icelandic legal framework provides for incentives for investment and establishment of companies in Iceland. Third, this discussion is to be followed by a section on the steps Iceland has taken in order to combat tax avoidance. Fourth, there is a general description of the economic development for the corporate taxation in Iceland since 1990 and fifth, there is brief discussion of the development of revenues from the corporate tax. Sixth, a short overview of the real investment in the Icelandic economy is given, and finally, the main conclusions of this article will be summed up with a short discussion on the main challenges Iceland is currently facing in the field of corporate taxation in today’s globalised economy.
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Heru Tjaraka, Edrick P. Putra,. "Tax Law Enforcement in Strengthening Tax Compliance Behavior of Individual Taxpayers". Jurnal Akuntansi 24, n. 1 (24 giugno 2020): 154. http://dx.doi.org/10.24912/ja.v24i1.664.
Testo completoAbstract (sommario):
The main problem of taxation in Indonesia still revolves around the tax compliance level, which is low, the problem of tax compliance is a classic problem faced by almost all countries. Departing from the general taxation problem, this study specifically examines taxpayers in Central Kalimantan, specifically in Palangkaraya. The research questions raised are whether the interaction between tax awareness and tax law enforcement impact on strengthening taxpayer compliance behavior. Second, whether the interaction between trust in tax authority and tax law enforcement has an impact on strengthening taxpayer compliance behavior. The test results show that both tax awareness and trust in tax authority have a positive influence on the taxpayer obedient behavior. The tax law enforcement moderation variable is tested to be a moderation variable that reinforces the taxpayer's compliance behavior. In the final section we offer conclusions, contributions, and implications, including suggestions for further research.
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Sharma, Ajay Kr. "How to Axe a Double Taxation Avoidance Agreement: Analysing Section 94A of the Indian Income Tax Act". Intertax 44, Issue 11 (1 novembre 2016): 838–44. http://dx.doi.org/10.54648/taxi2016077.
Testo completoAbstract (sommario):
Section 94-A of the Indian Income Tax Act, which allows the Indian government (the executive) to notify any jurisdiction, by having regard to the lack of effective exchange of information with it, as a notified jurisdictional area (NJA) has been a bone of contention in a recent ruling delivered by the Madras High Court in India in T. Rajkumar case where the sole section 94-A notification issued in the year 2013 declaring Cyprus as a NJA was challenged along-with impugning the constitutional validity of section 94-A itself, which arguably may lead to an unilateral treaty override, as in the case of India-Cyprus DTAA. Both the statutory instruments were however upheld by the high court, and important to this judicial determination was the affirmation of adherence of India to the theory of ‘dualism’. In this article the author revisits the said contentious statutory instruments with threadbare-pointed legal analysis of the said judgement and other concomitant law and policy issues, along-with examination of the possible reactionary dispute resolution approaches on the international legal plane for resolving the Double Taxation Avoidance Agreement (DTAA) issues, which are not ordinarily resolvable by the domestic courts.
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Janssen, Achim. "VIII. Ohne Körperschaftsgarantie keine Reichsverfassung?" Zeitschrift der Savigny-Stiftung für Rechtsgeschichte: Kanonistische Abteilung 107, n. 1 (1 giugno 2021): 333–58. http://dx.doi.org/10.1515/zrgk-2021-0008.
Testo completoAbstract (sommario):
Abstract No Weimar Constitution without a guarantee of the corporate status of religious communities? The discussion about article 137 section 5 of the Weimar Constitution and its content in the National Assembly of Weimar. Some researchers hold that without the constitutional guarantee of the corporate status of religious communities in article 137 section 5 the Weimar Constitution in 1919 would not have come about. The minutes of the constituent Weimar National Assembly, however, do not indicate that the guarantee of the corporate status was in danger to fail in default of political consensus. Rather, the decision in favour of a constitutional guarantee of the corporate status had already been made early in the debate. Yet it remained unclear and controversial which rights this status contained, except of the right to taxation explicitly guaranteed by article 137 section 6 of the Weimar Constitution. The deputies assumed that the specific rights of the religious communities were not determined by Article 137 section 5 of the Weimar Constitution, but by the legislation of the German Länder.
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Papadeas, Panagiotis, Alina Barbara Hyz e Evaggelia Kossieri. "IAS Basel: The Contribution of Losses to the Banks' Capital Adequacy". International Journal of Business and Social Research 7, n. 2 (20 marzo 2017): 01. http://dx.doi.org/10.18533/ijbsr.v7i2.1032.
Testo completoAbstract (sommario):
<p>The main aim of this paper is to examine the consequences of International (Accounting) Financial Reporting Standards / IFRS - IASB and deferred taxation for banks in Eurozone area. The analysis used data from Annual Reports of four systemic Greek banks, which control around 95 percent of the sector's assets and 90 percent of total deposits. The results suggests that increasing banks' losses may improve their capital adequacy. The paper is organized as follows: in the next section we briefly present interactions between IASB and BASEL aiming at preventing banking and accounting problems at international level during the last decades. This is followed by the comparative analysis of banking supervision accords and the presentation of International Accounting Standard 12: Income Taxes. The research methodology, the data sources used in the analysis and research results are presented and discussed in section four. Last section summarizes the conclusions and presents further opportunities for research.</p>
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WALSH, PATRICK A. "THE FISCAL STATE IN IRELAND, 1691–1769". Historical Journal 56, n. 3 (5 agosto 2013): 629–56. http://dx.doi.org/10.1017/s0018246x13000137.
Testo completoAbstract (sommario):
ABSTRACTThis article examines the Irish fiscal-military state in the eighteenth century. It locates the Irish state within a broader imperial context showing how Ireland contributed to the wider British imperial project. In particular, this article looks at the development of an efficient tax-gathering apparatus, showing how the revenue board, the most pervasive agency of the eighteenth-century Irish state, extracted increasing levels of taxation from a sometimes hostile population. Drawing extensively on the records of the Irish revenue commissioners, a very rich if under utilized source, it demonstrates for the first time the levels of taxation raised in Ireland, while also exploring how these taxes were collected. It concludes that this period saw the expansion of an increasingly professional bureaucracy, challenging existing interpretations that have focused predominantly on politicization. The final section looks at issues of evasion and compliance, showing the difficulties faced by the Irish state in this period, as it expanded deeper into Irish society.
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Romano, Colin. "Policy Forum: The Income Taxation of Crypto Contracts". Canadian Tax Journal/Revue fiscale canadienne 71, n. 1 (aprile 2023): 39–57. http://dx.doi.org/10.32721/ctj.2023.71.1.pf.romano.
Testo completoAbstract (sommario):
Current Canada Revenue Agency (CRA) guidance suggests that cryptoassets (such as bitcoin) should generally be taxed as commodities for the purposes of the Income Tax Act. However, recent changes in the regulation of entities that facilitate the purchase and sale of cryptoassets (crypto trading platforms) under securities law have introduced new ways of understanding transactions involving cryptoassets. Many crypto trading platforms hold cryptoassets on behalf of users rather than delivering the cryptoassets directly to them, and the Canadian Securities Administrators has taken the position that this relationship among crypto trading platforms and their users itself constitutes a security. To date, there has been no guidance from the CRA relating to the taxation of these securities, which are known as "crypto contracts." This article considers potential income tax implications arising from the existence of crypto contracts by exploring how income taxation would differ for users of crypto trading platforms if they were taxed on crypto contracts rather than cryptoassets. Specifically, the article considers the treatment of transactions as being on income or capital account, the availability of elections to treat transactions on capital account, the applicability of section 49.1 of the Income Tax Act, and the income taxation of staking rewards earned through crypto trading platforms. Rather than offering conclusions on these topics, this article aims to provide a framework for thinking about crypto contracts from a Canadian income tax perspective and to provoke further thought from Canadian tax professionals.
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Ivasechko, Uliana, Mariia Gumenna-Derii e Vasyl Derii. "Financial resources of construction companies as levers of social partnership: accounting and taxation". Herald of Economics, n. 4 (16 marzo 2022): 187. http://dx.doi.org/10.35774/visnyk2021.04.187.
Testo completoAbstract (sommario):
Introduction. Currently, there is a need to introduce an appropriate mechanism of interconnections between the private sector and government agencies, which should be aimed at improving the state of social partnership by attracting financial resources of socially oriented entrepreneurial construction structures. The study’s relevance was assessed by a better use of financial resources to ensure correct and timely accounting and management. Purpose. The purpose of the study is to reveal the essence and importance of financial resources for the development of social partnership and to reflect these resources in the system of accounting and taxation of enterprises of the construction industry.Methods. Research methods are based on a dialectical method of understanding the problems of using the financial resources of enterprises of the construction industry and the peculiarities of their accounting and taxation; a systematic approach to awareness of the importance of social partnership for the socio-economic development of Ukraine through the use of methods of analysis, synthesis and comparison of economic indicators; using the positive experience of a number of construction enterprises to improve accounting and taxation for the entire construction industry.Results. The essence and state of social partnership in the enterprises of the construction industry are disclosed. The essence of the concepts of “social finance”, “financial resources” and “financial resources of enterprises” is clarified. The problems of synthetic and analytical accounting, reporting and taxation of employee benefits (including voluntary payments) are identified. A number of accounting conducts on accrual of non-targeted and targeted assistance, assistance for recovery and burial, return and irrevocable financial assistance, repayment of loans, severance payments, etc. are presented. A number of proposals of scientists and practitioners have been supported and developed. They are “Regulations on the reception, accounting and use of charitable contributions and donations from individuals and legal entities” in health care institutions with the relevant sections; structure of the working plan of accounts of enterprises of the construction industry in terms of synthetic account 66 “Payments for payments to employees” and modifications of the “Settlement and payment information of the employee”; displaying information on ifrs employee benefits in the new section “Employee Benefits” form No. 5 “Notes to the annual financial statements” for 6 indicators: targeted and non-targeted provision, financial and severance assistance, burial allowance, additional benefits, etc.Prospects. Further scientific research should be directed to improving the quality and efficiency of accounting and taxation of transactions related to increasing the social responsibility of business. This is an important condition for strengthening its competitive advantages and promoting sustainable economic development.
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Qiu, Manxiu. "Theoretical Research on Real Estate Tax and Land Property Rights in Capturing Land Value". Highlights in Business, Economics and Management 22 (27 dicembre 2023): 1–8. http://dx.doi.org/10.54097/36w5vh07.
Testo completoAbstract (sommario):
This theoretical research paper explores the relationship between real estate tax policies and land property rights in the context of capturing land value. It discusses international perspectives on property taxation, case studies of land value capture policies, and their implications for property owners and governments. The paper also delves into how property rights influence land value, the role of property rights in land use planning, and the impact of land use regulations on land value capture. The empirical analysis section includes a study sample, data sources, regression analysis of real estate tax effects, and case study analysis of property rights and land value. The discussion section interprets the empirical results, offers policy recommendations, and highlights limitations and future research directions. The conclusion summarizes the findings, their contributions to land economics, and final remarks.
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Lestari, Ary, Yusrizal Yusrizal, Lukman Hakim N, Danang Djoko Susilo e Hasan Rachmany. "The Analysis of imposition, deposit and reporting of value-added tax by PT. Seimitsu Diagnostics". Jurnal Office 6, n. 1 (17 agosto 2020): 37. http://dx.doi.org/10.26858/jo.v6i1.14751.
Testo completoAbstract (sommario):
The Taxation Law in Indonesia refers to Self-Assessment System, which is giving trust to the taxpayer to calculate, deposit and report by themselves about the amount of tax owed according to the regulation of taxation law. While the purpose of writing this thesis generally is to know about the imposition, deposit and reporting of value-added tax by PT. Seimitsu Diagnostics has appropriated with the provision of value added tax law within the applicable taxation enforcement rules and to know how PT. Seimitsu Diagnostics to overcome the obstacle encountered in implementing the value-added tax collection and to know the effort that have been taken to overcome the problems. The writer does this research by collecting data and processing method and analysing data. The writer does the research in the company to get the data and collecting them. The obstacle is about the output tax difference always bigger than the input tax, so it can cause there are the amount of underpaid taxes and the company is considered to be negligence in the deposit and report the underpaid taxes on every tax period or tax year so according to article 8 section (2) Law number 6 Year 1983 about the General Condition and tax procedure of the company got penalty to a 2% interest in a month for the underpayment amount.