Results 71 to 80 of about 2,023 (212)

SANDERA PAJAK SEBAGAI ALAT PAKSA DALAM PENAGIHAN UTANG PAJAK ( Studi tentang Penegakan Hukum Pajak Melalui Sandera Pajak )

Masalah-Masalah Hukum, 2015
Problems found in this study is the reason why the government uses tax hostages in tax collection, how hostage force to used as a tool in the collection of tax debts and how the hostage-taking in terms of juridical aspect.
Budi Ispriyarso
doaj   +1 more source

Why women's equal representation increases policy losers’ consent: Revisiting the double‐edged sword of procedural fairness

American Journal of Political Science, EarlyView.
Abstract Studies show that procedural fairness in the form of equal representation has the potential to increase decision legitimacy. At the same time, several studies point to potential adverse effects, where, for instance, the equal inclusion of women in decision‐making bodies might serve to legitimize anti‐feminist decisions in particular.
Mattias Agerberg, Lena Wängnerud
wiley   +1 more source

“Ceci n’est pas un oiseau” – The judge as a critic and the work of art concept in tax law

Anamorphosis, 2016
“Art Work” is an elusive and mutable concept, object of dispute within philosophy and theory of art. Law regulates the practices and objects involved in artistic activities, and in order to perform its functions – protecting interests and settling ...
Marcílio Toscano Franca Filho, Mariana Lima Maia   +1 more
doaj   +1 more source

Seeing like a citizen: Experimental evidence on how empowerment affects engagement with the state

American Journal of Political Science, EarlyView.
Abstract Building a strong and effective state requires revenue. Yet, in many low‐income countries, citizens do not make formal payments to the state or forego engaging with the state altogether due to vulnerability to opportunistic demands by state agents. We study two randomized interventions in Kinshasa, Democratic Republic of the Congo, designed to
Soeren J. Henn, Laura Paler, Wilson Prichard, Cyrus Samii, Raúl Sánchez de la Sierra   +4 more
wiley   +1 more source

Administrative Law Dilemma from Taxing the Economic Presence in Cloud Computing Post-Constitutional Court Decision in Indonesia

Administrative and Environmental Law Review
The expansion of the digital economy, particularly cloud computing, has exposed structural limitations in Indonesia’s Income Tax framework, which remains based on physical presence.
Andi Firyani Syabina, Ahmad Masum, Ahsan Yunus, Achmad Ruslan   +3 more
doaj   +1 more source

The Analysis of Administrative Law to the Government Policy about Tax Exemption of Waqf Land Certification

SHS Web of Conferences, 2018
The waqf land certification is free charged whereas the general land is not. The research analyzes the article 22 from the government regulation Number 13 Year 2010 concerning the government policy of tax exemption of waqf land certification based on ...
Islamiyati, Agung Kardono R. Bondan, Wirawan Aditya   +2 more
doaj   +1 more source

Legal Doctrine and Practice in Search of Tax Law Certainty: Progress or Regression?

Право и политика
The relevance of the study stems from systemic issues of legal certainty in tax regulation, which undermine taxpayers' trust in the law and exacerbate imbalances in public-law relations. Despite the legislative enshrinement of the principle of tax law certainty in Article 3 of the Tax Code of the Russian Federation (RF Tax Code) and its recognition ...
openaire   +1 more source

Climate exposure drives firm political behavior: Evidence from earnings calls and lobbying data

American Journal of Political Science, EarlyView.
Abstract When and how do firms engage in climate politics? We argue that regulatory concerns, business opportunities, and physical risks activate policy preferences and lobbying efforts. We measure firm‐level exposure to opportunity, regulatory, and physical aspects of climate change based on discussion in quarterly earnings call transcripts for 11,705
Christian Baehr, Fiona Bare, Vincent Heddesheimer   +2 more
wiley   +1 more source

The quest for the Holy Grail of taxpayer certainty - the history of the law and administration of Australian tax rulings

, 2013
The Australian tax rulings system has been decades in the making. At each stage during its development the concept of taxpayer certainty has been invoked as the catalyst for change, but rarely has that concept been defined beyond the idea that certainty is obtained from knowing what the Commissioner of Taxation s views are.
openaire   +2 more sources

Endogenous coalition formation in policy debates

American Journal of Political Science, EarlyView.
Abstract Political actors form coalitions around their joint normative beliefs in order to influence the policy process on contentious issues such as climate change or population aging. Policy process theory maintains that learning within and across coalitions is a central predictor of policy change but has yet to explain how policy learning works ...
Philip Leifeld, Laurence Brandenberger
wiley   +1 more source