Results 11 to 20 of about 660,760 (259)
Political Justice and Tax Policy
Texas A&M Law Review, 2021 In addition to valuing whether a tax policy is equitable, efficient, and administrable, I argue we should ask if a tax policy is politically just. Others have made a similar case for valuing political justice as democracy in implementing just tax policy. I join that call and highlight why it matters in one arena—tax exemption.
Philip T. Hackney
openalex +4 more sources
Occupy Wall Street, Distributive Justice, and Tax Scholarship: An Ideology Critique of the Consumption Tax Debate [PDF]
, 2014 [Excerpt] “This Article argues that the pro-consumption tax literature is wrong to claim that no legitimate fairness objections to the consumption tax exist.
Partrick Crawford
openalex +3 more sources
Toward Green Tax Justice: Digital Transformation and Environmental Sustainability in Indonesia’s Tax Court System [PDF]
BIO Web of ConferencesThis paper examines how the digital transformation of Indonesia’s Tax Court, driven by regulatory reforms culminating in PER- 1/PP/2023, advances environmental sustainability and procedural justice within the framework of green governance. Traditionally,
Rosyadi Imran
doaj +2 more sources
Motor Vehicles Taxes on Automobiles Investigation of Tax Justice
International Journal of Public Finance, 2018 The Turkish Motor Vehicle Tax entered into force in 1957 and today is a fortune tax amounting to approximately 22 million taxpayers. Tickets for motor vehicle tax started to be determined according to cylinder volume in 2004 instead of net weight in ...
Hülya Kabakçı Karadeniz
doaj +4 more sources
Principles of Tax Trial in the Legal System of Iran and UK with a Glance at Islamic Jurisprudence [PDF]
پژوهشنامه حقوق اسلامی, 2020 Tax procedures that have extensive concepts and scope, fundamentals andsources of law, include, from tax legislation to determining, demandingcollection and settlement of disputes, filing legal and criminal complaints,decision making condition, issuing ...
reza tajarlo, ramin moradi
doaj +1 more source
The function of the Islamic tax system compared to the mainstream economics [PDF]
جستارهای اقتصادی, 2021 The tax system as a subset of the economic system serves the purposes that the economic system pursues. On the one hand, the goals of each system are based on the assumptions and values of each school, and therefore the fundamental function of tax ...
Alireza Lashkari
doaj +1 more source
Tax Evasion: System Justice, Distrust To Fiscus, And Love Of Money
Jurnal Akuntansi: Kajian Ilmiah Akuntansi, 2021 The research aims to determine system justice, distrust to fiscus and love of money towards tax evasion. The sample in the study are individual taxpayers in the area of the Ciawi Pratama Tax Office who are conducting taxation activities. The type of data
Listya Sugiyarti +2 more
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Justice, Trust, Perceived of Risk and Voluntary Tax Compliance in MSME
TIJAB (The International Journal of Applied Business), 2023 Background: Tax compliance has become a focused problem in various countries. Especially for developing countries with inadequate law enforcement, tax systems, and taxpayer awareness, this will indirectly impact high rates of taxpayer non-compliance. The
Nitami Galih Pangesti +4 more
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Gender Discriminatory Taxes, Fairness Perception, and Labor Supply [PDF]
, 2020 In this paper, we examine the gender specific impact of discriminatory taxation on fairness perception and individual labor supply decisions. Using the controlled environment of an experimental laboratory, we manipulate both distributional as well as ...
Hundsdoerfer, Jochen, Matthaei, Eva
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Tax uniformity as a requirement of justice [PDF]
, 2020 Barbara Fried takes the view that uniform taxation-that is, a single rate applicable to all income levels-cannot be defended on any grounds of justice. She goes further by saying that, of all possible rate structures, it might be "the hardest one"?
Delmotte, Charles
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