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The complexity of tax regulations and principles of justice as determinants of taxpayer compliance: case of Indonesia [PDF]
Public and Municipal FinanceThis study aims to determine and analyze the determinants of the complexity of tax regulations and the principles of justice regarding taxpayer compliance in Indonesia.
Chalarce Totanan +4 more
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Tax neutrality and social justice as principles of taxation in Ukraine
Економіка, управління та адміністрування, 2023 Tax relations are a historical permanent and mandatory institution, the nature of which reflects the political, economic, and social aspects of the historical period of development of society, states, and continents.
O.Y., O.V.
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The function of the Islamic tax system compared to the mainstream economics [PDF]
جستارهای اقتصادی, 2021 The tax system as a subset of the economic system serves the purposes that the economic system pursues. On the one hand, the goals of each system are based on the assumptions and values of each school, and therefore the fundamental function of tax ...
Alireza Lashkari
doaj +1 more source
Principles of Tax Trial in the Legal System of Iran and UK with a Glance at Islamic Jurisprudence [PDF]
پژوهشنامه حقوق اسلامی, 2020 Tax procedures that have extensive concepts and scope, fundamentals andsources of law, include, from tax legislation to determining, demandingcollection and settlement of disputes, filing legal and criminal complaints,decision making condition, issuing ...
reza tajarlo, ramin moradi
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THE PRINCIPLE OF RESTORATIVE JUSTICE IN TAX DISPUTE SETTLEMENT BY THE TAX COURT
International Journal of Advanced Research, 2021 Tax dispute resolution has a number of uniqueness. Its judiciary system takes a procedure starting from filing objections in the executive realm, appeals and filing lawsuits as well as judicial review in the judicial realm. All of these legal remedies do not delay the obligation of the tax payers to pay taxes and the task of Fiscus to collect taxes ...
Sylvia Setjoatmadja +3 more
openaire +1 more source
Maliye Çalışmaları Dergisi, 2023 The Digital Service Tax was introduced to the Turkish tax legislation with Act 7194 published in the Official Gazette dated 07.12.2019. However, the Digital Service Tax, like any tax, must comply with the constitutional principles of taxation.
Rabia Kılıçkaya, Öner Gümüş
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Fringe Benefits in Tax Law: Matching Principle and Tax Justice Perspective
Ilomata International Journal of Tax and Accounting, 2023 This study addresses a significant issue within Indonesia's income tax policy, focusing on the taxation of fringe benefits and non-monetary compensations. Fringe benefits, being non-monetary rewards granted to employees, have gained prominence in various sectors' remuneration structures.
Heriantonius Silalahi, null Budi Kurnia
openaire +1 more source
VOLUNNTARY COMPLIANCE DENGAN KONSEP KEADILAN PAJAK PERSPEKTIF IBNU KHALDUN BAGI WAJIB PAJAK
El Muhasaba: Jurnal Akuntansi, 2021 This research is to identify and analyze the concept of voluntary compliance with the concept of Ibn Khaldun's perspective of tax justice for tax duty.
Sri Andriani
doaj +1 more source
Islamiconomic: Jurnal Ekonomi Islam, 2023 Holding a Double Taxation Avoidance Agreement (P3B) or a Tax treaty is to avoid double taxation. The presence or absence of this tax treaty greatly affects investors’ profits in international trade transactions.
Firqotus Sa'idah, Tulus Suryanto
doaj +1 more source
Tax uniformity as a requirement of justice [PDF]
, 2020 Barbara Fried takes the view that uniform taxation-that is, a single rate applicable to all income levels-cannot be defended on any grounds of justice. She goes further by saying that, of all possible rate structures, it might be "the hardest one"?
Delmotte, Charles
core +1 more source