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The Effect of The Complexity of Tax Regulations and Principles of Justice to Taxpayer Compliance [PDF]
Journal of Governance, Taxation and AuditingTaxes are an obligation for every citizen and are a source of income for the state to finance development. This research aims to find the effect of the complexity of tax regulations and the principles of justice on taxpayer compliance. Respondents' research included 148 individual taxpayers who own businesses.
Ni Made Suwitri PARWATI +6 more
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Principles of subsidiarity and proporcionality in tax law enforcement [PDF]
Правоприменение, 2017 Subject. The principles of subsidiarity proportionality, which serve as the basic principles fordetermining the competence of integration associations, are considered in the article.Aim. The aim of this paper is to analyse the place and the importance of
K. Ponomareva
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Taxing for social justice or for growth? [PDF]
, 2020 For several decades now the, tax policy debate has been strongly influenced by a discourse that build on what seems to be conflicting interests between taxing for growth and taxing for social justice.
Gunnarsson, Åsa,
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Balancing conflicting conceptions of justice in taxation [PDF]
, 2020 This chapter elaborates on different conceptions of justice. Economic justice aims at correcting market outcomes to warrant a fair distribution of resources, whereas tax justice focuses on the fair distribution of the tax burden.
Harris, Peter +3 more
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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
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IMPLEMENTASI RESTORATIVE JUSTICE DALAM PENEGAKAN HUKUM PAJAK
Yuridika, 2014 In order to prevent the tax evasion, the tax law can be enforced by tax collection, tax assessment and tax investigation. This paper is based on legal research using statute and conceptual approaches. The legal issues of this paper focus on two problems;
Sarwirini -
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The Principles of Tax Justice and the Climate Crisis in Africaâs Resource-Rich Nations [PDF]
, 2023 In this brief, we explore five principles of tax justice—the "5 Rs"7—as they pertain to the extractive industries in Africa's resource-rich economies, in light of the climate crisis and with a gender lens.
Mukupa Nsenduluka, Rachel Etter-Phoya
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The Principle of Justice in the Settlement of Tax Disputes Based in Tax Law in Indonesia
Formosa Journal of Multidisciplinary Research, 2023 The tax that is collected by a state to its people should be fair because one of the state’s goals is to create a just and prosperous society. Based on this, it is necessary to make a regulation that could provide justice to all parties by obtaining tax dispute resolution through existing legal or existing procedures.
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Legal Justice: The Abolition of the Principle of Bank Secrecy for Tax Interests in Indonesia
Jambura Law Review, 2023 As a member of the international community, Indonesia has a responsibility to participate in the execution of global policy. Recently, a global policy was implemented to address the sharing of financial information between countries. Financial information transparency between countries requires the sharing of bank customers’ financial information via ...
Putri Anggia +2 more
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The Purpose of the Tax System that Gives Meaning and Legitimacy to Taxes
Finanse i Prawo Finansowe, 2022 The purpose of this article is to analyze the ultimate purpose of the tax system that gives meaning and legitimacy to taxation. The citizen thus becomes an integral part of the State, has the ability to elect its representatives through suffrage. The law
José Luis Muñoz López
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