Results 21 to 30 of about 4,651 (259)

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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Final Income Tax for Small Entrepreneurs in Indonesia and its Relation to the Principles of Tax Justice

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 ...
openaire   +2 more sources

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, Wojciech Morawski, Ewa Prejs   +2 more
doaj   +1 more source

Principles of subsidiarity and proporcionality in tax law enforcement

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
doaj   +1 more source

The importance of the principle of tax justice for settling real estate tax cases – selected legal issues

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 ...
openaire   +1 more source

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
openaire   +1 more source

Modernization of the Tax Administration System: A Theoretical Review of Improving Tax Capacity

E3S Web of Conferences, 2018
The canons of transaction theory requires taxation to rest on the principles of justice, certainty, comfort, and economics. However, as the government continues to demand for development finance and increasingly depend on tax revenues, the aforementioned
Taufik Kurniawan
doaj   +1 more source

قاعدة العدالة الضريبية ومدى تطبيقها في نظام ضريبة الدخل السعودي Tax Justice Principle and Its Application in the Saudi Income Tax System [PDF]

مجلة البحوث الفقهیة والقانونیة
   أجمع فقهاء القانون الضريبي على عدة قواعد يجب على الدولة مراعاتها عند فرضها الضريبة وسنّها الأنظمة المتعلقة بها، وهم تلك القواعد هي قاعدة: (العدالة الضريبية)، والتي من خلالها يتحقق التوازن بين مصلحة الدولة في فرض الضريبة، المتمثلة في الوفرة المالية ...
منصور المرشودي
doaj   +1 more source

REGLAS Y PRINCIPIOS DE JUSTICIA TRIBUTARIA: APORTES DEL DERECHO ESPAÑOL AL DERECHO COMPARADO

Revista de Derecho (Coquimbo)
A fin de verificar las posibilidades de construir una dogmática jurídica relativa a los principios tributarios de carácter material o de justicia tributaria en Chile, considerando el Derecho Comparado, en este artículo se analiza el desarrollo de los ...
PATRICIO MASBERNAT
doaj   +1 more source

THE POTENTIALS AND LIMITATIONS OF TAX DISPUTE PREVENTION AND ALTERNATIVE RESOLUTION MECHANISMS

Zbornik Pravnog Fakulteta Sveučilišta u Rijeci, 2018
This paper deals with prevention and alternative dispute resolution (ADR) in tax matters, particularly in the light of the specific nature of administrative relations, which also include tax procedures. Given the involvement of stakeholders, ADR benefits
Polonca Kovač
doaj   +1 more source