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Certainty and Uncertainty in Tax Law: Do Opposites Attract? [PDF]

Laws, 2020
The principle of certainty of taxation is the dimension of a general requirement of certainty in the legal system. The purpose of this article is to argue the thesis that uncertainty in tax law is not always an absolute evil, sometimes it acts as a means
Alexander V. Demin
doaj   +4 more sources

Legal certainty as an attribute of tax relations

Интеллект. Инновации. Инвестиции, 2022
The problem of ensuring the legal certainty of tax legislation, despite the decrease in the total number of tax disputes considered in arbitration courts of the judicial system of the Russian Federation during the period from 2015 to 2019, is still ...
M. A. Gorodilov
doaj   +2 more sources

How much to pay for tax certainty? The role of advance tax rulings for risky investment under loss offset and tax uncertainty

International Tax and Public Finance
Abstract This study examines the impact of tax certainty through advance tax rulings (ATRs) on firms’ risky investments under cash flow and tax uncertainty. Both firms and governments have expressed growing concern about increasing tax uncertainty, due to frequent tax reforms and the difficulty in applying ambiguous tax laws and ...
An Chen, Peter Hieber, Caren Sureth-Sloane   +2 more
exaly   +4 more sources

Tax certainty: proposals for the short term and the long term

Economics: Journal Articles, 2018
Tax certainty aims at the stabilization of expectations of both, taxpayers and governments. Improving tax payer service, easing cooperation channels and clarifying legal framework are strategies already in place to increase tax certainty, even though to different extent depending on the countries level of development.
Santiago Díaz de Sarralde, Christian von Haldenwang, Tobias Hentze, Nara Monkam   +3 more
doaj   +2 more sources

Tax Facilities through Omnibus Law Taxation: A Canon Taxation Review

Policy & Governance Review, 2021
This research is a conceptual study to examine tax policy in the pandemic situation with a canon taxation perspective, namely equity, certainty, convenience, and efficiency.
Fidiana Fidiana
doaj   +1 more source

A Principles – Based Assessment of The Quality of Zimbabwe’s Direct Tax Policy for The Digital Economy

TIJAB (The International Journal of Applied Business), 2023
Background: In 1998, under the Ottawa framework, the OECD and non-OECD countries agreed that any new taxation rules should adhere to the guiding principles, namely Neutrality, efficiency, certainty and simplicity, effectiveness, fairness flexibility ...
Jeffry Tatendashe Ndhlovu
doaj   +1 more source

Examining the Impact of PP 23/2018 policy through the Tax Compliance Factor of Tanah Abang Traders

Jurnal Ilmiah Ilmu Administrasi Publik, 2021
This study aims to examine the factors that can affect tax compliance at Tanah Abang Market traders, which are the tax rate, perceived opportunity to evade, legal certainty, and group influence.
Wardinto P, Gunadi .
doaj   +1 more source

Asas certainty dalam mekanisme pembayaran kewajiban perpajakan bea perolehan hak atas tanah dan bangunan

Jurnal Cakrawala Hukum, 2020
It is necessary to understand how arrangements should be made for the paymentmechanism for BPHTB tax obligations in accordance with certainty principles andreflect legal certainty for taxpayers.
Riskha Indah Respati, Indah Dwi Qurbani, R. Imam Rahmat Syafi’i   +2 more
doaj   +1 more source

ON CERTAIN SPECIFIC FEATURES OF TAX PROCEDURE AS A TYPE OF ADMINISTRATIVE PROCEDURE

Pravo, 2022
Due to numerous specific characteristics, but also the importance of regular functioning of Republic of Serbia in terms of financing public expenditures, our legislator pays a special attention to the tax system, tax administration and tax procedure ...
Darko Golić, David Matić
doaj   +1 more source

Legal Certainty - Possible Problem of Tax Policy in Developed Countries? [PDF]

Politicka Ekonomie, 2015
Zuzana Machová, Igor Kotlán
exaly   +2 more sources