Статті в журналах: "Tax law"

1

Snape, John. "Tax Law." Social & Legal Studies 24, no. 2 (May 24, 2015): 155–63. http://dx.doi.org/10.1177/0964663915575969.

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2

Essers, Peter. "Tax Justice and European Tax Law." Steuer und Wirtschaft - StuW 99, no. 4 (November 1, 2022): 325–28. http://dx.doi.org/10.9785/stuw-2022-990408.

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3

Cane, Leon. "Tax Law Update." Business Law Review 17, Issue 6 (June 1, 1996): 119–20. http://dx.doi.org/10.54648/bula1996037.

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4

Goodwin, James. "Overview: Tax Law." Cambridge Journal of International and Comparative Law 1, no. 2 (2012): 139–40. http://dx.doi.org/10.7574/cjicl.01.02.32.

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5

Maurício, Ana Júlia. "Overview: Tax Law." Cambridge Journal of International and Comparative Law 2, no. 1 (2013): 165–67. http://dx.doi.org/10.7574/cjicl.02.01.81.

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6

Maurício, Ana Júlia. "Overview: Tax Law." Cambridge Journal of International and Comparative Law 3, no. 1 (2014): 316–18. http://dx.doi.org/10.7574/cjicl.03.01.172.

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7

Kalinowski, Marek. "Hans Nawiasky’s views on tax law and tax-law relations." Studia Iuridica Toruniensia 22 (May 9, 2019): 101. http://dx.doi.org/10.12775/sit.2018.006.

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8

Yadulla Shahgaldiyeva, Nigar. "SOURCE, POLICY AND HARMONIZATION OF TAX LAW IN EUROPEAN LAW." SCIENTIFIC WORK 65, no. 04 (April 23, 2021): 317–20. http://dx.doi.org/10.36719/2663-4619/65/317-320.

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Tax policy is an integral part of the financial policy of the state. Taxes are one of the key elements of state regulation of the economy. Tax policy is a set of economic, financial and political measures taken by the state to form the country's tax system in order to meet the needs of various social groups and the state for financial resources, to ensure the development of the country’s economy through redistribution of financial resources. Key words: Sources of tax law in European law, tax,tax policy

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9

Kim Joo-suk. "Review of 2011 Corporate Tax Law and Income Tax Law Cases." Seoul Tax Law Review 18, no. 1 (May 2012): 397–423. http://dx.doi.org/10.16974/stlr.2012.18.1.010.

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10

Eunchong Lee. "Review of 2015 Corporate Tax Law and Income Tax Law Cases." Seoul Tax Law Review 22, no. 1 (April 2016): 233–98. http://dx.doi.org/10.16974/stlr.2016.22.1.007.

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11

Kim DongWook. "Review of 2016 Corporate Tax Law and Income Tax Law Cases." Seoul Tax Law Review 23, no. 1 (April 2017): 183–250. http://dx.doi.org/10.16974/stlr.2017.23.1.005.

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12

Bagińska, Izabela. "Tax law as viewed by entrepreneurs." Scientific Papers of Silesian University of Technology. Organization and Management Series 2022, no. 158 (2022): 27–42. http://dx.doi.org/10.29119/1641-3466.2022.158.2.

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Purpose: Due to the fact that businesses operate in a very volatile and competitive environment, the purpose of this paper is to answer the research question, which was formulated as follows: "Is the tax law conducive to doing business in Poland?". Taking into account the current state of research and the experience of the author of the paper, as a person who runs a tax law office, the following hypothesis was formulated: "Variable and complicated tax regulations make it difficult to do business in Poland". It was assumed that the main purpose of the study is to present the subjective assessment of the surveyed entrepreneurs concerning the tax environment and knowledge of tax solutions to improve the tax settlement system. Design/methodology/approach: In order to achieve the presented goal, literature studies and legal acts concerning the analyzed area were used. For the purpose of examining the Polish tax system, a survey was carried out among the Silesian entrepreneurs. Its aim was to find out the opinion of entrepreneurs on the tax environment. Research methodology – a survey questionnaire containing 9 questions was used. The survey was anonymous. The questions were addressed to company owners. The survey was conducted between March 1 and March 22, 2022. Statistical analysis was also performed. Due to the scale used in the survey questionnaire, measures of correlation - Spearman's coefficient and φ –Yule’s coefficient as well as corresponding tests of significance were selected as appropriate tools for statistical analysis. Findings: The article presents the essence of the tax system and the results of the study aimed at getting to know the opinion of entrepreneurs on the tax environment. On this basis, it was found that the tax laws are extensive and changed too often, which adversely affects running a business. This is highly unfavourable to a sense of security in business. Research limitations/implications: The verification of empirical data concerning the analyzed research problem was based on the use of available data on existing tax laws in Poland. The tax laws of the last 2 years were analyzed. Their analysis confirmed that they are frequently changed. Practical implications: The results of the study show the complexity of the tax system. Analysis of the tax laws revealed that they are frequently changed and amended. Originality/value: The presented research and conclusions will provide practical guidance on the tax changes introduced over the last 2 years. This will increase the comfort of doing business. Based on the results of the analysis of taxes applied by entrepreneurs, it is concluded that frequent changes in tax laws and their misinterpretation have a large impact on the assessment of the entire tax system.

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13

Stara, Nancy J., and Brad Cripe. "State Law: The Foundation for Federal Tax Law." ATA Journal of Legal Tax Research 2, no. 1 (January 1, 2004): 26–39. http://dx.doi.org/10.2308/jltr.2004.2.1.26.

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To determine if property exists for purposes of federal income tax law, a bifurcated analysis is needed because state law creates the legal rights and interest associated with property, but federal income tax law determines if the rights or interest are sufficient to create property for a specific tax purpose. Recent court cases and Internal Revenue Service rulings are examined to clarify: • What legal rights and interest are held by a taxpayer under state law, and • Whether those rights and interest are property for purposes of federal income tax law. Although state law provides the foundation for federal income tax law, B. Bittker has noted that its consideration “rarely rises to conscious level.” This article reviews the interrelationship of state and federal law in defining property rights and interest—and, in doing so, creates the conscious awareness needed for effective tax planning.

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14

Park, Hun. "Corporate Income Tax Law." Seoul Tax Law Review 28, no. 2 (August 31, 2022): 447–49. http://dx.doi.org/10.16974/stlr.2022.28.2.009.

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15

Wecht, Alan C. "The New Tax Law." AAOHN Journal 35, no. 9 (September 1987): 414–15. http://dx.doi.org/10.1177/216507998703500907.

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16

Darák, Péter. "Should Tax Law Be Interpreted? Is It Right to Interpret Tax Law?" Annales Universitatis Scientiarum Budapestinensis de Rolando Eötvös Nominatae. Sectio iuridica 57 (2018): 57–64. http://dx.doi.org/10.56749/annales.elteajk.2018.lvii.5.57.

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17

Kim Jihyun. "Review of 2012 Corporate Tax Act Law and Income Tax Law Cases." Seoul Tax Law Review 19, no. 1 (April 2013): 423–66. http://dx.doi.org/10.16974/stlr.2013.19.1.011.

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18

Kyungseok Oh. "Review of Cases in 2014 ‘Corporate Tax Law’ and ‘International Tax Law’." Seoul Tax Law Review 21, no. 2 (August 2015): 409–39. http://dx.doi.org/10.16974/stlr.2015.21.2.011.

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19

Sanò, Claudia. "National Tax Law Presumptions and EU Law." EC Tax Review 23, Issue 4 (August 1, 2014): 194–206. http://dx.doi.org/10.54648/ecta2014018.

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Legal presumptions serve essential and legitimate needs in national legal orders, where they are introduced for the purpose of simplifying the assessment and the recovery of tax or for tackling tax avoidance or evasion. Nowadays, however, the national choices concerning the use of tax law presumptions must be tested against European Union (EU) law, both in uniform or harmonized sectors and, albeit to a different extent, in non-harmonized ones. In this article, after a brief discussion of the meaning and relevance of the concept on the basis of national juridical traditions, the case law of the Court of Justice of the European Union (CJEU) concerning the repayment of taxes unduly levied is analysed, so as to highlight the core scheme adopted when it evaluates the national tax law presumption's compatibility with EU law. Afterwards, an examination of the most relevant CJEU case law on legal presumptions in different tax matters (customs law, VAT, direct taxation) is carried out. This, with a view to catching some interpretative trends peculiar to specific domains of taxation which should guide national legislators. Finally, some general conclusions are developed on the overall approach to national tax law presumptions in the context of EU law, with an eye to national experiences.

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20

Merks, Paulus. "Tax Evasion, Tax Avoidance and Tax Planning." Intertax 34, Issue 5 (May 1, 2006): 272–81. http://dx.doi.org/10.54648/taxi2006042.

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21

Moser, William J., and Andy Puckett. "Dividend Tax Clienteles: Evidence from Tax Law Changes." Journal of the American Taxation Association 31, no. 1 (March 1, 2009): 1–22. http://dx.doi.org/10.2308/jata.2009.31.1.1.

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ABSTRACT: We investigate institutional investors' preference for dividend-paying stocks following changes in the dividend tax penalty during the sample period from 1987 until 2004. Following prior literature we separate institutions into tax-advantaged and taxable cohorts and find that when the dividend tax penalty is positive, high-dividend firms constitute a significantly larger (smaller) percentage of tax-advantaged (taxable) institutions' portfolios. Multivariate regressions involving institutional ownership levels and changes confirm our initial findings. We estimate (for the median dividend-paying firm) when the dividend tax penalty decreases by 23.3 percent, we expect tax-advantaged (taxable) institutional ownership will decrease by 0.36 percent (increase by 0.25 percent) of a firm's shares outstanding. We find our results are robust for a subsample of firms that do not change their dividend policy. Overall, our paper provides strong support for the existence of institutional dividend tax clienteles.

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22

Rarytska, V. B. "LEGAL CONSTRUCTION OF TAX UNDER EU TAX LAW." Juridical scientific and electronic journal, no. 5 (2024): 322–25. http://dx.doi.org/10.32782/2524-0374/2024-5/79.

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23

Brodersen, Christian, and Tino Duttiné. "Improvements in German Tax Law for Tax Planning and Tax Transactions." Intertax 38, Issue 5 (May 1, 2010): 306–11. http://dx.doi.org/10.54648/taxi2010033.

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The German Corporate Tax Reform 2008 was strongly criticized for its accelerating effect on the financial downturn of the German economy. The provisions introduced under the interest barrier and the limitations in using loss carry-forwards often-forced businesses to pay taxes when in fact no profits were earned. The new coalition took it as one of its first missions to introduce relief from these detrimental effects of the 2008 reform. As a result, the interest barrier was eased in its impact on smaller businesses and restructuring privileges were introduced to limit the tax detriments for economically necessary measures to battle the changing macroeconomic environment.

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24

Vozel, Tjaša. "Development of Tax Procedural Law and Sectoral Case Law in Selected Countries." Central European Public Administration Review 16, no. 1 (June 1, 2018): 119–36. http://dx.doi.org/10.17573/cepar.v16i1.361.

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The purpose of this paper is to examine the development of the Slovenian Tax Procedure Act and amendments thereto until 2017, in order to broaden the field knowledge on tax procedures within the administrative system as a whole. The Tax Procedure Act provides the general framework of the procedural tax system in Slovenia. The first version of the Tax Procedure Act (ZDavP) was adopted in 1996 and followed by five amending acts until the adoption of the second version (ZDavP-1) in 2004. The third and currently applicable version of the Tax Procedure Act (ZDavP-2) has been subject to over ten amendments so far. Furthermore, the study aims to compare the development of tax procedure in Slovenia and Sweden. Based on the normative and comparative analyses, review of domestic and foreign literature, and case law analysis, the advantages and disadvantages of the development of tax procedure in Slovenia were identified. The amendments analysed contributed mainly to simplifying the tax procedure, reducing red tape, decreasing costs, improving the efficiency of the tax authorities, and providing greater legal certainty for the taxpayers. Most changes to the Tax Procedure Act involved the personal income tax. An empirical study of the case law of the Administrative, Supreme and Constitutional Courts in selected period further showed that errors were mainly detected in relation to substantial violation of procedural requirements rather than incorrect application of substantive law. The study contributes to administrative and legal science and the tax profession as such. The results can be useful when drafting new tax procedural legislation to improve its effectiveness.

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25

Woźniak, Krzysztof, Raul. "Tax odysey-tax evasion wchich ends with penalty?" ASEJ Scientific Journal of Bielsko-Biala School of Finance and Law 22, no. 3 (October 30, 2018): 90–96. http://dx.doi.org/10.5604/01.3001.0012.7943.

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The doctrine states that tax evasion is a legal action, albeit not tolerated by the state. The legality of tax evasion is of private law character, under the Tax Law tax evasion results in deprivation of the illegal tax benefit. Self-assessment which is non-compliant with the factual proceeding of the taxed actions, is penalized by the Penal Fiscal Law as tax fraud. The objective of this paper is to indicate the limits beyond which legal actions, procedurally compliant with the Tax Law, become criminal. The doubts raised by the taxpayer through acting contrarily to the objective and the spirit of the Tax Law may bring not only financial consequences but also criminal penalty.

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26

Dassesse, Marc. "Human Rights, European Law and Tax Law." EC Tax Review 3, Issue 3 (September 1, 1994): 86–90. http://dx.doi.org/10.54648/ecta1994018.

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27

Tanto, Viola. "Abuse of Law Doctrine in Tax Law." European Journal of Social Science Education and Research 7, no. 3 (December 12, 2020): 156. http://dx.doi.org/10.26417/714qwq94w.

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This paper was written in order of the reforming of the tax system’s framework. Analysing phenomena such as tax evasion, tax avoidance, the use of legal loopholes to reduce tax liability in Italy was very challenged. The purpose of this paper is to verify, in the light of most interventions the latest case law of the European Court of Justice, if it exists in the field of direct and indirect taxes, a general principle of abuse of law. The existence of this provision will be analyzed in the context of the principle of legal certainty. We should analyse the concept of abuse of law as a normative problem and historical-evolutionary phenomenon. In this paper a special place is taken by the genesis of the concept of abuse of Community law and the general principle of prohibition of abuse of the right in function of a general anti-avoidance norm, its meaning, effects and role as a corrector of the system. We have addressed the role of jurisprudence of the European Court of Justice, dividing it into two parts: Abuse in field of harmonized taxation- Halifax Doctrine and Abuse in the field of disharmonized taxation -The leading case-Cadbury Schweppes.

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28

Popovic, Dejan, and Gordana Ilic-Popov. "Relationship between tax law and private law." Anali Pravnog fakulteta u Beogradu 64, no. 1 (2016): 11–30. http://dx.doi.org/10.5937/analipfb1601011p.

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29

Jang Sungdoo. "Review of 2013 “Income Tax Law” and “Inheritance and Gift Tax Law” Cases." Seoul Tax Law Review 20, no. 1 (April 2014): 325–73. http://dx.doi.org/10.16974/stlr.2014.20.1.009.

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30

Drüen, Klaus-Dieter. "Tax in History: Hundred Years Tax Code in Germany." Intertax 47, Issue 11 (November 1, 2019): 979–85. http://dx.doi.org/10.54648/taxi2019098.

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This year, the Reich Tax Code (RTC) celebrates its hundredth birthday. This codification was a milestone for tax law and tax jurisprudence in Germany. It was the prelude and basis for the unification and consolidation of the countless tax laws of the German States. The German Tax Code that, as a general law, forms tax procedure law and tax law of obligations as an overarching part of tax law, has been employed as a model and source of inspiration for some foreign tax procedure codes. This hundredth birthday is the occasion to trace its origin, its content, and its impact history as well as essential further developments. At the same time, an outlook will be dared on the future of procedural law in the international and European open tax State.

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31

Kirillov, Dmitry A. "On Bringing Negligence Provisions in Tax Law in Compliance with the Criminal Law Approach." Taxes 1 (February 29, 2024): 34–38. http://dx.doi.org/10.18572/1999-4796-2024-1-34-38.

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Starting from 2023, the tax authorities are instructed to warn the taxpayer directly in the decision on the results of the tax audit about the consequences of the presence of signs of a tax crime in a tax violation. Since tax crimes are committed only with intent, the tax authority, warning the taxpayer, must justify the existence of intent in the text of the decision and as part of the tax offense. Due to the specifics of the regulation of careless guilt in the Tax Code of the Russian Federation, a wider range of acts is intentional from the point of view of tax law than from the point of view of criminal law. Consequently, there is an obvious risk of mass discretion by the tax authorities of signs of crimes in careless violations. To solve the problem, the provisions on negligent fault in tax law should be brought into line with the criminal law approach.

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32

Smolitskaya, Elena E. "The Civil Law Influence on the Tax Law Terminology and Legal Institutions." Russian Journal of Legal Studies (Moscow) 9, no. 4 (January 27, 2023): 71–76. http://dx.doi.org/10.17816/rjls101386.

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The purpose of this study is to analyze civil laws influence on tax law terminology and legal institutions. The article proves that the civil and tax law interconnection is based on unified property algorithms, which serve as the basis of most legal institutions of these branches of law. This permits civil law, as a relatively old and advanced branch of law, to have a great impact on tax law. In addition, this article investigates the continuation of civil and tax legal regulation that is causing civil events and legal facts to be considered in tax rules. The analysis of civil and tax legal terminology reveals a legal reception of the civil terms by the tax law, and some terms have changed their meanings. The author exposes problems caused by multiple meanings of legal terms and justifies the need for legal terms to be unambiguousness. It is been proven that the terminological field conception does not apply to solving the problems of civil law and tax law interconnection. In the concluding part of this article, an authorial methodology for solving the terminological problems is offered. This methodology involves the forms of civil laws influence on tax law.

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33

McNulty, John K. "Flat Tax, Consumption Tax, Consumption-Type Income Tax Proposals in the United States: A Tax Policy Discussion of Fundamental Tax Reform." California Law Review 88, no. 6 (December 2000): 2095. http://dx.doi.org/10.2307/3481214.

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34

Jędruczyk, Elżbieta, and Magdalena Kupraszewicz. "TAX LAW EROSION ON EXAMPLE OF REAL ESTATE TAX." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 87 (2017): 129–38. http://dx.doi.org/10.18276/frfu.2017.87/2-11.

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35

Folloni, André, and Renata Brindaroli Zelinski. "ENVIRONMENTALLY ORIENTED TAX LAW AND THE BRAZILIAN TAX SPECIES." Veredas do Direito: Direito Ambiental e Desenvolvimento Sustentável 13, no. 25 (May 10, 2016): 93–109. http://dx.doi.org/10.18623/rvd.v13i25.571.

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The theme of this paper is environmental taxation in Brazil and, more specifically, the function of tax in regard to environmental protection – taxation on fiscal and non-fiscal purposes –, as well as the possibilities and limits of the environmental use of tax species referred to in the Brazilian Constitution. The objectives are, on the one hand, to demonstrate that taxes can be created with an environmental orientation, and, on the other hand, to expose doctrinal divergences and convergences concerning the modalities of environmental taxation regarding its use in the different kinds of Brazilian tax, especially tax and contribution to intervene in the economic domain. The article uses bibliographic and legislation research as a method to show the reader the existence of agreements and disagreements among some of the authors who approach the subject. It concludes that, except for the divergence related to tax, the doctrine allows for the use of the several Brazilian tax species to contribute to environmental preservation.

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36

AZARKHIN, A. V., and R. V. PETROV. "Tax benefits as an institution of Russian tax law." Eurasian Law Journal 4, no. 143 (2020): 242–44. http://dx.doi.org/10.46320/2073-4506-2020-4-143-242-244.

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Sormin, Aflintua H., Alhabieb Amanggori, and Dr Prianto Budi Saptono. "Indonesian Double Tax Avoidance (P3B) In International Tax Law." International Journal of Scientific and Research Publications (IJSRP) 11, no. 8 (August 12, 2021): 257–59. http://dx.doi.org/10.29322/ijsrp.11.08.2021.p11635.

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Lyutova, Olga I., and Irina D. Fialkovskaya. "Blockchain technology in tax law theory and tax administration." RUDN Journal of Law 25, no. 3 (August 23, 2021): 693–710. http://dx.doi.org/10.22363/2313-2337-2021-25-3-693-710.

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The article is devoted to the problems of improving the tax legislation of Russia at the stage of active implementation of blockchain technology, which is characterized by contradictory trends in the legal regulation of digital technologies. The relevance of the study of application of blockchain in tax relations is due to the need to assess the tax consequences of transactions using digital financial assets, as well as emergence of new directions for improving tax control based on blockchain technology. The purpose of the study is to analyze the provisions of Russian and foreign tax legislation, as well as doctrinal sources on improving legal regulation of tax relations in regard to blockchain technology. The study shows efficacy of the blockchain analysis for the purposes of tax and legal regulation carried out by developing concepts related to applying such technological solution as a tool in conducting cryptocurrency transactions. The theoretical significance of the study lies in the authors definition of the concept of blockchain technology for tax purposes, as well as in proving the value of legal regulation of tax relations applying blockchain. The practical implication is connected with voicing the need to develop legal regulation of applying blockchain technology when creating a system of transactional (automatic) taxation and levying the so-called smart taxes while fulfilling tax obligations in the context of introducing a goods traceability mechanism. This will also contribute to minimizing tax reporting. The research methodology are general and private scientific methods of knowledge: formal-legal, analysis, comparative-legal, and forecasting and modeling. The last two are often applied in tax law in light of digitalization and globalization.

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39

Kouzgova, Louiza. "Foreign Organizations: Tax Registration Requirements Under Russian Tax Law." Intertax 29, Issue 3 (March 1, 2001): 98–104. http://dx.doi.org/10.54648/322539.

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40

Jędruczyk, Elżbieta, and Magdalena Kupraszewicz. "TAX LAW EROSION ON EXAMPLE OF REAL ESTATE TAX." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 87 (2017): 129–38. http://dx.doi.org/10.18276/frfu.2017.3.87/2-11.

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41

Podolska, Anastasiia. "TAX LAW OF THE EUROPEAN UNION: TAX POLICY PRIORITIES." European Political and Law Discourse 10, no. 2 (2023): 56–62. http://dx.doi.org/10.46340/eppd.2023.10.3.3.

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42

Sophio Paliani, Sophio Paliani. "Tax Control." Economics 105, no. 6-8 (July 19, 2022): 49–59. http://dx.doi.org/10.36962/ecs/105/6-8/2022-49.

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The subject of tax control is the tax authorities and the taxpayer. One of the peculiarities of tax control is that it must be highly organized, which is the basis for maximally summarizing SR 80 information on taxable transactions. Achieving this governance goal obliges the tax system to develop modern legal standards for the entire set of administration methodology, technical means, staff skills and other measures. Based on the principle of constitutional rank of equality of citizens before the law and the administrative body, the rule of law must be clearly defined, clear and unambiguous. The Court of Cassation clarified that the institution of distribution of the burden of proof has not only procedural but also material-legal significance, which lies in the fact that the unfavorable consequences of not proving the fact should be attributed to the party who was responsible for proving that fact. Key words: Tax, tax control, government, tax audit, law, administrative body, law, code.

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43

van Eijsden, Arjo. "The Impact of European Law on Domestic Procedural Tax Law: Wrongfully Underestimated?" EC Tax Review 19, Issue 5 (October 1, 2010): 199–209. http://dx.doi.org/10.54648/ecta2010026.

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CJ case law reveals that European law is having an increasing influence on procedural tax law. In this article, an overview of the influence of European law on procedural tax law will be depicted. Procedural tax law is here defined as the totality of rules regarding the manner in which material tax liabilities should be expressed in the actual payment of tax. The authors will describe the above-mentioned influence in two articles. In part 1, the authors first outline the European law framework against which domestic procedural tax law should be tested. Subsequently, they discuss in more detail the notable influence of European Community (EC) law to several specific domestic rules and concepts of procedural tax law, such as entitlement to compensation for EC infringements, unlawful administration of justice, rules of evidence, and fixed payment of procedural costs. In part 2, the authors discuss whether national time limits, the impossibilities for an administrative body to re-examine an earlier decision, procedural legal effect, and the principle of res judicata, are compatible with European law.

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Szecówka, Paweł. "Recepcja elementów idei prawa Gustawa Radbrucha na grunt prawa podatkowego." Studia Iuridica, no. 88 (December 13, 2021): 425–41. http://dx.doi.org/10.31338/2544-3135.si.2021-88.24.

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The analysis of the elements of Gustaw Radbruch’s idea of law and their transfer to the theory of taxation area unlocks the potential to formulate important postulates for the tax legislator and the tax administration. Particular attention should be paid to the purposefulness of law, which calls for an entirely new perspective on establishing tax law, which may revolutionize the state-taxpayer relationship. The other postulates can also inspire the development of better tax law. Tax law may be better for both sides of the public-law relationship, and not only for taxpayers who (as it seems), especially in the legislator’s opinion, have been a priority of the tax law doctrine in recent years.

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Shannon, Harry A. "Tax incentives and tax sparing." Intertax 20, Issue 2 (February 1, 1992): 84–96. http://dx.doi.org/10.54648/taxi1992014.

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46

Bracewell-Milnes, Barry. "Tax avoidance and tax competition." Intertax 19, Issue 6/7 (June 1, 1991): 298–99. http://dx.doi.org/10.54648/taxi1991049.

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Becker, Helmut. "Tax Progression and Tax Justice." Intertax 21, Issue 1 (January 1, 1993): 2–3. http://dx.doi.org/10.54648/taxi1993001.

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Patel, Hrishitva. "Analysis Of Tax Avoidance Crimes According To Tax Law And Criminal Law In Indonesia." Journal Transnational Universal Studies 1, no. 1 (February 16, 2023): 15–22. http://dx.doi.org/10.58631/jtus.v1i1.3.

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The purpose of this study is to analyze taxation and criminal law against tax evasion crimes. This study used descriptive qualitative method. The type of data used in this study is qualitative data, which is divided into two categories, namely primary data and secondary data. Sources of data obtained through library research techniques (library research). The results of this study are tax avoidance or resistance to taxes are obstacles that occur in tax collection resulting in reduced state treasury revenues. Resistance to taxes consists of active resistance and passive resistance. In Indonesian tax books, tax evasion is always defined as a legitimate activity (such as minimizing the tax burden without violating tax regulations), while tax evasion (tax fraud) is defined as an illegal activity (such as manipulating the books to reduce the tax burden). Criminal Law Against Tax Avoidance Crimes are contained in; Law Number 28 of 2007, Law Number 36 of 2008, PP Number 80 of 2007, Regulation of the Minister of Finance Number 213/PMK.03/2016, Regulation of the Minister of Finance Number 22/PMK.03/2020, Regulation of the Director General of Taxes PER-43/ PJ/2010, Director General of Taxes Regulation PER-32/PJ/2011, Director General of Taxes Regulation PER-32/PJ/2011, Director General of Taxes Circular Letter Number SE-04/PJ.7/1993, Director General of Taxes Circular Number : SE-50/PJ/2013.

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Marian, Omri. "Reconciling Tax Law and Securities Regulation." University of Michigan Journal of Law Reform, no. 48.1 (2014): 1. http://dx.doi.org/10.36646/mjlr.48.1.reconciling.

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Issuers in registered securities offerings must disclose the expected tax consequences to investors investing in the offered securities (“nonfinancial tax disclosure”). This Article advances three arguments regarding nonfinancial tax disclosures. First, nonfinancial tax disclosure practice, as the Securities and Exchange Commission (the SEC) has sanctioned it, does not fulfill its intended regulatory purposes. Currently, nonfinancial tax disclosures provide irrelevant information, sometimes fail to provide material information, create unnecessary transaction costs, and divert valuable administrative resources to the enforcement of largely-meaningless requirements. Second, the practical reason for this failure is the SEC and tax practitioners’ unsuccessful attempt to address investors’ heterogeneous tax preferences. Specifically, nonfinancial tax disclosure practice assumes the existence of a “reasonable investor” who is also an “average taxpayer,” and tax disclosures are drafted for the benefit of this average taxpayer. The concept of an “average taxpayer,” however, is not defensible. Third, the theoretical reason for the regulatory regime’s dysfunctionality is the misapplication of mandatory disclosure theory to nonfinancial tax disclosure requirements. Mandatory disclosure theory, even if accepted at face value, does not support the current regulatory framework, due to the special nature of tax laws. To remedy this failure, this Article describes the types of tax-related disclosures that mandatory disclosure theory would support. Under the proposed regulatory reform, nonfinancial tax disclosures will only include issuer-level tax items (namely, tax items imposed on the issuing entity) that affect how “reasonable investors” calculate their own individual tax liabilities. Under such a regime, there is no need to rely on the “average taxpayer” construct.

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Kucia-Guściora, Beata. "Tax Abolition Relief vs. Tax Fairness." Teka Komisji Prawniczej PAN Oddział w Lublinie 14, no. 1 (July 21, 2022): 233–49. http://dx.doi.org/10.32084/tekapr.2021.14.1-20.

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This article relates to the personal income tax relief, hereinafter referred to as the tax abolition relief, which has been applicable since 2008. On its implementation as well as during its further application, the tax abolition relief gave rise to numerous difficulties of interpretation. Consistently, the point of reference throughout the legislation process and the application of law has been the principle of tax fairness. This aspect has also been raised during the recent implementation of the amendments to this tax relief. The author analyses the origin justifying the tax abolition relief and its substance, considering the amendments that became binding since the beginning of 2021. The study material was based on the Polish legislation and doctrine and expanded by the aspects of international tax law.

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