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The improvement of tax control in the conditions of digitalization
Правоприменение, 2022 The subject. The features of the improvement of tax control and tax enforcement in the conditions of digitalization.The purpose of the article is to identify features and trends of the improvement of tax control and tax enforcement in the conditions of ...
I. A. Tsindeliani +2 more
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Правоприменение, 2020 The subject of the research is the correlation of civil and tax law institutions in the scope of legal nature of such social relations.The purpose of the article is to confirm or refute the hypothesis that when qualifying civil legal relations with tax ...
Marina V. Sentsova (Karaseva)
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Tax Fraud and Selective Law Enforcement [PDF]
Journal of Law and Society, 2020 AbstractThis article presents a new conceptual framework for research into tax fraud and law enforcement. Informed by research approaches from across tax law, public economics, criminology, criminal justice, economics of crime, and regulatory theory, it assesses the effectiveness, and the legitimacy, of current approaches to combating tax fraud ...
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IMPLEMENTASI RESTORATIVE JUSTICE DALAM PENEGAKAN HUKUM PAJAK
Yuridika, 2014 In order to prevent the tax evasion, the tax law can be enforced by tax collection, tax assessment and tax investigation. This paper is based on legal research using statute and conceptual approaches. The legal issues of this paper focus on two problems;
Sarwirini -
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Business: Theory and Practice, 2019 Firms are arguably motivated to exhibit tax aggressiveness because tax constitutes a significant portion of firms’ total costs. This study aims to test the effects of IFRS adoption and law enforcement on book-tax aggressiveness in six developing ASEAN ...
Theresia Woro Damayanti
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Jurnal Riset Akuntansi Terpadu, 2019 The aims of this study are to determine the effect of tax socialization, law enforcement and tax penalty towards taxpayer perceptions about tax evasion (tax evasion). Type of this research is quantitative research by using data primary.
Sri Ayem, Listiani Listiani
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THE INTERNET OF THINGS IN TAX LAW [PDF]
Crónica Tributaria, 2022 Internet of Things (IoT) is currently a technology in expansion, which is used for multiple purposes. This article explores how Tax Law and Administrations could use it to improve the level of tax compliance and enforcement without overrunning the limits
Álvaro Antón Antón +4 more
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Unnes Law Journal, 2019 The principle of confidentiality in the Tax Amnesty can have a negative impact, the impact of which may occur frauds by individual taxpayers and tax officials.
Ratih Damayanti
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Qualification of Administrative Practices as a Source for Turkish Tax Law
Maliye Çalışmaları Dergisi, 2022 In considering the relationship between positive and normative law, one must determine whether customs, one of the grounds of written law and administrative practices, and the manifestations of customs in practice, would be accepted as a source of law ...
Mehmet Alpertunga Avci
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Reforming of Tax Law Enforcement in Modern Russia [PDF]
Białostockie Studia Prawnicze, 2009 The fi rst stage of the taxation reform in Russia at the turn of the 20th and 21st centuries was marked by the acceptance of Part 1 and Part 2 of the Tax Code of the Russian Federation and global reorganization of the Russian tax legislation. The accumulated experience of application of this updated legislation leads both politicians and scientists to ...
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