Theories of Distributive Justice and Limitations on Taxation: What Rawls Demands from Tax Systems Symposium - Rawls and the Law: Panel VI: Property, Taxation, and Distributive Justice [PDF]
, 2003 This Essay attempts to map out how such an inquiry would be conducted in light of Rawls. Rather than searching in theories of justice for required precepts of taxation, we might more fruitfully ask what constraints, if any, a particular theory of ...
Sugin, Linda
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The complexity of tax regulations and principles of justice as determinants of taxpayer compliance: case of Indonesia [PDF]
Public and Municipal FinanceThis study aims to determine and analyze the determinants of the complexity of tax regulations and the principles of justice regarding taxpayer compliance in Indonesia.
Chalarce Totanan +4 more
doaj +1 more source
Justice for All: Reimagining the Internal Revenue Service [PDF]
, 2013 The ability of the Internal Revenue Service to both collect the tax and enforce the initial determination of tax liability in a neutral and fair manner has been compromised by a February 2011 pronouncement issued by the Department of Justice stating that
Herzig, David J.
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Pengaruh Keadilan Pajak, Kualitaspelayanan Pajak, Kemungkinan Terdeteksinya Kecurangan, Sanksi Perpajakan, Dan Tarif Pajak Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak (Tax Evasion) [PDF]
, 2018 This study aims to determine whether the tax justice, the quality of tax services, the possibility of detection of fraud, tax sanctions and tax rates have an influence on taxpayer perceptions about tax evasion.
Kurnia, Safta
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ProfetikaObjective: This study aims to examine how the principles of tax justice in Islamic Law can be integrated into modern tax policies to support the achievement of Sustainable Development Goals (SDGs). Theoretical framework: This study is based on the theory
Cahyoginarti, Amrin, Alwy Ahmed Mohamed
doaj +1 more source
VOLUNNTARY COMPLIANCE DENGAN KONSEP KEADILAN PAJAK PERSPEKTIF IBNU KHALDUN BAGI WAJIB PAJAK
El Muhasaba: Jurnal Akuntansi, 2021 This research is to identify and analyze the concept of voluntary compliance with the concept of Ibn Khaldun's perspective of tax justice for tax duty.
Sri Andriani
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Equality, Liberty, and a Fair Income Tax [PDF]
, 1996 This Article summarizes various formal theories of justice and of income taxation. It explores the nature of the American perception of justice. First, it provides an overview of the two political concepts that have shaped our country—liberty and ...
Kornhauser, Marjorie E.
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DETERMINAN PERSEPSI MENGENAI ETIKA ATAS PENGGELAPAN PAJAK (TAX EVASION)
Riset Akuntansi dan Keuangan Indonesia, 2018 This study aims to examine the factors that influence the perception of ethics on tax evasion in the lecturers and students of Muhammadiyah University of Surakarta.
Mujiyati Mujiyati +2 more
doaj +1 more source
The settlement of tax disputes by the International Court of Justice [PDF]
, 2023 Céline Braumann
openalex +1 more source
, 2016 The paradigm tax dispute involves a taxpayer on one side and the government on the other. In that traditional dyad, only the taxpayer matters, even though the interrelatedness of taxpayers across the fiscal system means that the outcome of any one ...
Sugin, Linda
core +2 more sources