Results 31 to 40 of about 229,052 (207)

Examining public acceptance choice causes on sales and service tax implementation in Malaysia [PDF]

Problems and Perspectives in Management, 2020
In Malaysia, the indirect tax environment is evolving fast, and the risk has never been higher. The public perception of Sales and Service Tax (SST) as a business cost aggravates the increase in essential needs prices.
Nur Erma Suryani Mohd Jamel, Oluwatoyin Muse Johnson Popoola   +1 more
doaj   +1 more source

Income Tax Issues on the Omnibus Law and Its Implications in Indonesia

Akrual: Jurnal Akuntansi, 2021
This research has two objectives. The first objective is to analyze the issue of income tax policy based on the idea of taxation omnibus law. In 2020, Law No. 36 of 2008 concerning Income Tax was amended twice as stipulated in Law No.
Prianto Budi Saptono, Cyntia Ayudia
doaj   +1 more source

Equality, Legal Certainty and Tax Legislation in the Netherlands<br>Fundamental Legal Principles as Checks on Legislative Power: A Case Study

Utrecht Law Review, 2013
Fundamental legal principles may function as a check on legislative power protecting citizens against arbitrary interferences with their liberty. This contribution deals with the principle of equality and the principle of certainty. First, the testing of
Hans Gribnau
doaj   +1 more source

Challenges of Using NIK as a Tax Payer Identity

Proceedings, 2022
From 1 January 2024, the Indonesian government will require all parties administering the administration to use a 16-digit National Identity Number (NIK) and Tax Identification Number (NPWP).
Titin Fachriah Nur, Arie Widodo
doaj   +1 more source

The 2017 Tax Act and Settlement Trusts [PDF]

, 2018
By any measure, the enactment of the Alaska Native provisions of the 2017 Tax Act was an extraordinary achievement by the Alaska congressional delegation.
Edwards, Bruce N.
core   +1 more source

Los precedentes en nuestro ordenamiento jurídico: su regulación y emisión en materia tributaria

Thēmis, 2013
Binding precedents are a tool that not only sustains legal certainty and the right to equality,but also is a unifying path between substantial criteria that is to be applied on similar cases.
María Eugenia Caller Ferreyros, Regina Ruiz Reyna Farje   +1 more
doaj  

The Role of Legislative Drafting on Establishing the Legal Certainty in Tax Legislations:Legal Analytical Research

Zanco Journal of Humanity Sciences
Drafting of rules and texts according to the criteria of good legal drafting is one of the main principles of the quality of tax laws, due to the role which plays in achieving legal certainty.
Fathi Zeroo Zeroo, Kamal Anwar Yaba
doaj   +1 more source

In Search of a Strategy for the Interpretation of Tax Law by Courts [PDF]

Krytyka Prawa
Legal certainty is one of the fundamental values of a democratic state governed by the rule of law, and striving to achieve it at the highest possible level is highly desirable.
Bogumił Brzeziński, Agnieszka Franczak
doaj   +1 more source

Legal Certainty of Regulations on the Income Tax Exemption Certificates for the Transfer of Land Rights Due To Inheritance

Jurnal Ilmu Kenotariatan
The legal issue examined in this study concerns the lack of normative synchronization regarding inheritance income tax, as reflected in the Explanation of Article 7 of Government Regulation Number 34 of 2016, Article 200 paragraph (1) of Minister of ...
Muhamad Faiz Rahmadi, Amelia Sri Kusumadewi, Rino Arief Rachman   +2 more
doaj   +1 more source

Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union

Financial Theory and Practice, 2014
The paper takes a tax policy perspective in analysing the approach to tax avoidance in Croatia and expounding its existing shortcomings. It is argued that Croatia is yet to develop a coherent legislative framework suitable for curbing tax avoidance in an
Stjepan Gadžo, Irena Klemenčić   +1 more
doaj   +1 more source