Results 11 to 20 of about 388,781 (308)

IMPLEMENTASI RESTORATIVE JUSTICE DALAM PENEGAKAN HUKUM PAJAK

open access: yesYuridika, 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 -
doaj   +1 more source

The Purpose of the Tax System that Gives Meaning and Legitimacy to Taxes

open access: yesFinanse 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
doaj   +1 more source

PENYEMPURNAAN PRINSIP KEADILAN DALAM PENYELESAIAN TAGIHAN PAJAK PADA PROSES KEPAILITAN

open access: yesMimbar Hukum, 2023
Indonesian regulation upholds justice as a principle, including when conducting tax regulation and bankruptcy law. A conflict of justice principles arises when a taxpayer is declared bankrupt, the receiver’s authority in carrying out a general ...
Asvini Puspa, Firman Darajat
doaj   +1 more source

Sustainable Development and Justice between Generations in Latvia. Case of IT Professionals [PDF]

open access: yesE3S Web of Conferences, 2021
The ideas of social justice between members of the same generation and between members of different generations are described in scientific literature as the main normative principles of sustainable development.
Gribanova Svetlana
doaj   +1 more source

Principles of Law: Features in the Law of Taxation

open access: yesНаукові записки НаУКМА: Юридичні науки, 2018
The principles of law belong to one of the fundamental concepts of law which has been studied by human thought for a long time. As fundamental principles, the principles of law find their legislative presentation in the world legal systems, and ...
Olga Lobach
doaj   +1 more source

The Principle of Justice in the Settlement of Tax Disputes Based in Tax Law in Indonesia

open access: yesFormosa 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.
openaire   +1 more source

Legal Justice: The Abolition of the Principle of Bank Secrecy for Tax Interests in Indonesia

open access: yesJambura 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
openaire   +1 more source

General principles of law and taxation

open access: yesReview of European and Comparative Law, 2022
Although the general principles of law at first sight do not bring about numerous associations with the sphere of taxation where the processes of compliance with legal rules or applying them must end with a precise numerical result, both the relevance ...
Krzysztof Lasiński-Sulecki   +2 more
doaj   +1 more source

Analysis of ECJ case law on discriminatory treatment of cross-border inheritance tax

open access: yesBratislava Law Review, 2017
Recently, the European Commission has launched a package which deals with issues of double taxation and discriminatory tax treatment in the area of inheritance and estate tax. In the paper the Commission discusses ten cases in which the European Court of
Gracia Luchena
doaj   +1 more source

Tax Legal Remedy Model in Principles of Forming a Sense of Justice Toward the Society

open access: yesJournal of Political And Legal Sovereignty, 2023
Purpose: The source of state revenue comes from community participation. The tax state is one of the ways to collect taxes from its people because taxes are used as a means for the welfare of the people. (SPT), then deposit their tax obligations. The enormous trust of taxpayers in taxpayers is naturally balanced with supervisory instruments; for this ...
Mutia Evi KRISTHY   +7 more
openaire   +1 more source

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