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Powerful subjects of tax law enforcement
Правоприменение, 2017 УДК 342.6The subject. Competence of government bodies and their officials in the sphere of application of the tax law is considered in the article.The purpose of research is to determine the ratio of tax enforcement and application of the tax law, as ...
I. Dementyev
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Tax Law Enforcement in Strengthening Tax Compliance Behavior of Individual Taxpayers
Jurnal Akuntansi, 2020 The main problem of taxation in Indonesia still revolves around the tax compliance level, which is low, the problem of tax compliance is a classic problem faced by almost all countries. Departing from the general taxation problem, this study specifically
Edrick. P. Putra, Heru Tjaraka
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Civil-legal institutions in tax law enforcement.
Правоприменение, 2017 The subject. The enforcement of civil-legal institutions, such as liability for damage and unjustenrichment in tax disputes.The purpose of the paper is to identify how the civil-legal institutions may help in interpretationand enforcement of tax legal ...
M. Karaseva (Sentsova)
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Features of establishing legal facts in tax law enforcement
Правоприменение, 2017 УДК 347.73The subject. The article is devoted to the study of peculiarity of legal facts in tax law and law enforcement.The purpose. The article is aimed to identify key features of legal facts significant to law enforcement and to assess how knowledge ...
A. Krasyukov
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Правоприменение, 2018 Subject. The influence of internationalization of tax law on Russian tax law enforcement in the area of corporate taxation is considered in the article.The purpose of the paper is to analyze influence of internationalization of tax law on Russian tax law
K. Ponomareva
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Determination of the actual tax liability for personal income tax: law enforcement analysis
Правоприменение, 2022 The subject. Currently, the courts are actively using a new term - "valid tax liability", or "the actual amount of tax liabilities". This term is the result of the activities of judicial authorities, however, judicial practice on determining the actual ...
N. M. Artemov, V. V. Golenev
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LAW ENFORCEMENT AS A METHOD OF PROVISION FOR NATIONAL TAX SECURITY
Правоприменение, 2017 УДК 342.5The place of law enforcement in the system of provision for national tax security is analyzed in the article. The author analyzes scientific approaches to the concept of national security as a generic term to the tax security, highlights its ...
K. Maslov
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Principles of subsidiarity and proporcionality in tax law enforcement
Правоприменение, 2017 Subject. The principles of subsidiarity proportionality, which serve as the basic principles fordetermining the competence of integration associations, are considered in the article.Aim. The aim of this paper is to analyse the place and the importance of
K. Ponomareva
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Enforcement of Criminal Tax Law in Indonesian Court Decisions
RechtIdeeThis study seeks to illustrate how the mechanism for enforcing tax criminal law is applied at the judicial level, from the evidentiary process and the application of the elements of the offense to the basis for criminal punishment for taxpayers or ...
Ima Nursyami +3 more
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Institutional Flexibility in Tax Law and Enforcement
SSRN Electronic Journal, 2023 This paper examines how governments can optimally audit to discourage tax avoidance. We assume that an accounting firm designs and promotes strategies for tax avoidance. This firm adapts the quality and diversity of these strategies in response to shifts in government policies.
Carbonara E. +3 more
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