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PENYEMPURNAAN PRINSIP KEADILAN DALAM PENYELESAIAN TAGIHAN PAJAK PADA PROSES KEPAILITAN
Mimbar 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
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Principles of Law: Features in the Law of Taxation
Наукові 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
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Tax Legal Remedy Model in Principles of Forming a Sense of Justice Toward the Society
Journal 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
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Constructing Compliance: Game-Playing, Tax Law and the Regulatory State� . [PDF]
, 2007 Taxation is key to the character and functioning of the state, economy and society. Its effectiveness and the levels of compliance greatly depend on acceptance by citizens of its legitimacy.
Picciotto, Sol, Picciotto, Salomone
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Sustainable Development and Justice between Generations in Latvia. Case of IT Professionals [PDF]
E3S 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
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Analysis of ECJ case law on discriminatory treatment of cross-border inheritance tax
Bratislava 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
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Jurnal Hukum Bisnis Bonum Commune, 2023 Abstrak Peraturan Pemerintah Nomor 23 Tahun 2018 menjadi sebuah peraturan yang menetapkan pajak penghasilan Final 0,5% khususnya bagi pengusaha kecil yang menimbulkan pro dan kontra dalam pelaksanaannya. Melalui PP inilah di dalamnya memberikan beberapa aturan mengenai dasar pengenaan pajak dan siapa saja pihak-pihak yang dapat dikenakan pajak ...
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General principles of law and taxation
Review 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
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Nieruchomości@, 2021 The subject of the article is an analysis of selected judicial decisions in the field of real estate tax from the perspective of the tax authority. Due to imprecise legal provisions, and sometimes even the lack of specific legal regulations, tax authorities having doubts in relation to taxation of a specific real estate use judgments of administrative ...
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Principle of Tax Justice and Tax System
Public Policy and Administration, 2006 Beyond any doubt, the division of tax charges should be just and, thus, the tax legislation, similarly asthe tax system, should be established so as to meet the standard of justice. However, the ethic standard ofjustice causes significant complications in the legislative practice. These mainly result from the fact thatthere is no confidence in the idea
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