Tax Law

The major purpose of this paper is to analyze the impact of microfinance services on SME?s performance in Dar-es-Salaam region, Tanzania. Using a sample of 350 SMEs, the study adopted a descriptive-correlation research design an econometric analysis using statistical package for social sciences (SPSS) version 24. The results show that microfinance services in the form of financial intermediation and enterprise development had to a large extent adequate to small and medium-sized entrepreneurs. Then from above analysis we may conclude that there existed a strong relationship between the extent of microfinance services and the performance of SMEs and that microfinance services influenced the performance of the SMEs in the Dar-es-Salaam region.

No presente trabalho buscamos apresentar algumas das condutas que podem, no contexto da telemática em saúde, contribuir para a prevenção de litígios. A análise justifica-se porque, para o profissional da saúde, a mera existência de uma denúncia, sindicância ou procedimento administrativo perante os órgãos de classe, assim como a citação em uma medida judicial, ainda de manifestamente improcedentes, podem ser pessoal e profissionalmente prejudiciais. Demonstramos, nesse estudo, algumas das ferramentas e mecanismos jurídicos que podem contribuir e incentivar os contratantes à prevenção de conflitos nas relações de consumo, sobretudo em tempos de elevada incerteza ou instabilidade como os períodos pandêmicos e transpandêmicos.

Pro gradu -tutkielman aiheena on monenkeskisen yleissopimuksen kautta verosopimuksiin tuleva PPT-määräys EU- oikeuden kannalta. PPT on BEPS-hankkeen verosopimusten väärinkäytön estämistä koskevan Action 6 -toimenpiteen tärkein tulos. Se tulee tulevaisuudessa sisältymään valtaosaan OECD-valtioiden verosopimuksista muuttaen merkittävästi maailman verosopimusverkostoa. PPT:tä on kuitenkin kritisoitu oikeuskirjallisuudessa siitä, että sen alhainen soveltamisen kynnys suosii veroviranomaista verovelvollisen kustannuksella. Samalla on nostettu esiin kysymykset määräyksen EU-oikeudellisesta hyväksyttävyydestä. EU-jäsenvaltioiden on kunnioitettava perusvapauksia, eivätkä ne siksi saa soveltaa verosopimusmääräyksiä, jotka ovat ristiriidassa EU-oikeuden kanssa. Verosopimusetuus on mahdollista evätä PPT-määräyksen perusteella, jos voidaan kohtuudella päätellä, että etuuden hankkiminen oli yksi järjestelyn tai transaktion pääasiallisista tarkoituksista. Etuus voidaan tästä huolimatta myöntää, j...

Abstrak Transfer Pricing kerap digunakan sebagai upaya untuk memperkecil pajak korporasi yang berada dalam satu grup induk dengan menggeser atau merubah harga atau laba antar korporasi. Perbuatan tersebut mengakibatkan berkurangnya penerimaan negara yang berujung pada tindak pidana karena merugikan keuangan negara. Perkembangan dinamika ekonomi dan metode baru untuk memperkecil pajak perusahaan selalu satu langkah di depan dari pada peraturan hukum yang berlaku, disamping itu struktur kepengurusan korporasi yang kompleks terlebih untuk mengambil keputusan penghindaran pajak yang diputuskan secara kolektif menimbulkan pertanyaan siapa yang seharusnya bertanggungjawab, sebab keputusan tersebut untuk dan atas nama kepentingan korporasi bukan individu pengurus. Tulisan ini bertujuan untuk mengkaji pengaturan hukum korporasi sebagai pelaku tindak pidana penghindaran pajak dengan praktik transfer pricing  serta memperjelas konsep pengaruh teori vicarious liability terhadap sanksi pidana k...

Tujuan dari penelitian ini yaitu untuk mengetahui strategi manajemen perpajakan PT ABC Artikel ini menggunakan metode deskriptif kualitatif dengan melakukan analisis terhadap strategi manajemen perpajakan pada perusahaan PT ABC. Data yang digunakan dalam penulisan artikel ini diperoleh dari berbagai sumber, seperti profil perusahaan PT ABC dan sumber-sumber terpercaya lainnya. Berdasarkan hasil analisis, diketahui metode pembayaran pajak yang digunakan oleh PT ABC tergantung pada jenis pajak yang harus dibayarkan, seperti Pajak Penghasilan (PPh), Pajak Pertambahan Nilai (PPN), dan Pajak Bumi dan Bangunan (PBB). Metode pembayaran umum meliputi pembayaran tunai, pemotongan langsung dari pendapatan karyawan, atau melalui sistem pemungutan pajak yang ditetapkan oleh otoritas pajak. Dalam memenuhi kewajiban perpajakannya, PT. ABC menerapkan beberapa strategi pada manajemen perpajakannya, yaitu pemantauan dan kepatuhan perpajakan, perencanaan pajak, pelaporan pajak yang akurat, pengelolaa...

Dealing with the practice of tax avoidance in general, many countries have compiled and implemented their own general anti-avoidance rules (GAAR). This research aims to explore the potential of statutory GAAR in handling tax avoidance practices in Indonesia and SAAR formulas that are suitable for the Indonesian context. This qualitative research employed a case study approach. Results show that the application of SAAR and the principle of substance over form in Indonesia cannot yet be applied properly; thus GAAR is needed. It is expected that the implementation of statutory GAAR can accommodate the limitations of regulators in light of unknown and future tax avoidance schemes.. Keywords: Tax-avoidance, tax planning, specific anti avoidance rule (SAAR), international tax

The abolition of VAT exemption regarding negligible consignments has raised a variety of tax and customs management issues in terms of budget revenues both on the EU and domestic fronts. The abolition of VAT exemption below €22 in July 2021 has brought upon a completely new situation in the customs management of e-commerce from non-member countries to the EU. A review of the achievements and challenges of the past year, which also underpins the timeliness of our study, can contribute to further refinement and clarification of the system. The main focus of this research is to explore the customs experience with the new VAT regime for B2C e-commerce from third countries into the customs territory of the European Union, introduced from 1 July 2021, to identify the problems encountered in the past period and possible solutions. The article will use statistical data collected from the National Tax and Customs Administration to explore the characteristics of the past year and the main tre...

This research was carried out in Golbasi, Ankara with the aim of determining the nutrition habits of adult women (20-74 years old). Sample of this study consists of 650 women selected by the method of stratified random sampling. The average results about the general features of women are found respectively as follows: age is 36.7 ± 0.51 years, body weight is 70.6 ± 0.55 kg, height is 156.9 ± 0.23 cm, body mass index (BMI) is 28.7 ± 0.22 kg/m². 63.4% of the participants are found to eat gener - ally three times a day while 35.5% of them eat two times a day and 1.1% of them consume only one main meal a day. The most skipped meal is found to be breakfast (61.0%). According to body mass index, 26.3% of women are found to be normal, 30.5% of them are slightly fat and 38.9% of them are fat. It has also been found as a result of statistical analysis that the body mass index of women statistically depend on the number of meals, meal skipping and the eating habits (p<0.001). For a healty ...

Toplu iş sözleşmesinden yararlanabilmek için kural olarak sözleşmeye taraf işçi sendikasının üyesi olmak gerekir. Kanunda belirtilen bu düzenleme toplu iş sözleşmesinden yararlanma kavramını açıklamaktadır. Bu maddede sözleşmeden yararlanmanın kapsamına dair daha fazla bir açıklama bulunmamaktadır. Kural ile her ne kadar toplu iş sözleşmesinden yararlanma taraf işçi sendikasının üyesi olmaya bağlanmışsa da sendika üyesi olmayan ancak o işyerinde çalışan işçiler de bazı hallerde işyerinde uygulanmakta olan toplu iş sözleşmesinden yararlanabileceklerdir. Ayrıca teşmil kurumu ile işçiler, işyerinde uygulanmakta olan bir toplu iş sözleşmesi olmasa dahi belirli koşullarla başka işyerinde uygulanmakta olan toplu iş sözleşmesinden yararlanabileceklerdir. Çalışma kapsamında toplu iş sözleşmesinden yararlanma kavramı, kişi, yer ve zaman bakımından irdelenerek açıklanmaya çalışılmıştır.

The initial stage before establishing a B3 medical waste processing plant PT. Kelola Lingkungan Kita (PT. KLK), it’s one of determines the right location. By choosing the right location can make transportation faster and more affordable to several hospitals in regional 1 or the island of Java and can improve company operations more effectively. This company using methods Location Factor Rating (LFR) by selecting the areas of Jakarta, Tangerang, Bekasi and Indramayu, Thus the calculation is done and the company location is obtained with the highest value of 3.67, at Indramayu. Here, PT. KLK built its factory in Indramayu Regency Industrial Estate. In addition to the industrial area being safe from environmental disturbances, salaries of employees in the Indramayu area are still relatively low compared to other areas. This study aims to determine the exact location of the PT KLK factory. There are several other factors that have a significant influence on determining the location of t...

No specific provisions have ever been passed at constitutional level in Italy concerning foreign investments. As general principle it can be stated that foreign investments are subject to general rules of international law on the legal treatment of foreigners and of their goods. The Italian Constitution fames a division of competences between the State (meaning the central government and the national Parliament) on the one side, and the Regions, on the other side. Even if Italy cannot be considered a federal state in technical terms (as of the writing of this Report institutional changes are under discussions before the Parliament), over the years there has been an increasing pressure to decentralize functions and to empower the government of the Regions with missions that traditionally had been under the exclusive jurisdiction of the national government. International relations and with the European Union of Regions, as well as foreign trade have followed this path. As a matter of ...

Este artigo busca analisar a política tributária de Alagoas, que utiliza alíquota proporcional na tributação do Imposto sobre Transmissão Causa Mortis e Doação em detrimento da progressiva, cuja constitucionalidade foi reconhecida pelo Supremo Tribunal Federal. Para tanto, considerar-se-á a adequação de ambos os critérios com o ambiente socioeconômico onde se inserem e com a capacidade contributiva, base do sistema tributário nacional. A hipótese do artigo indica que o Estado de Alagoas descumpre mandamentos constitucionais de isonomia tributária, capacidade contributiva e de justiça fiscal, na medida em que resiste à introdução de alíquotas progressivas na legislação do ITCD.

As recentes decisões do Supremo Tribunal Federal (STF) em matéria tributária vêm causando inquietações na comunidade jurídica. Não raro, refletem irracionalidade sistêmica e pouco caso com os direitos e garantias fundamentais do contribuinte. Nesse contexto, o artigo científico investiga se o uso de juízes-robôs no STF pode resolver esse problema ou qualificar as decisões de natureza tributária nele tomadas, ou não. A abordagem é pelo método fenomenológico-hermenêutico e o procedimento adotado é a revisão bibliográfica e jurisprudencial restrita ao objeto da análise proposta. As conclusões surpreendem uma progressão numérica não desprezível de inconsistências nas decisões de controvérsias tributárias examinadas pelo STF, sem indicativos ou possibilidades de reversão na panaceia de juízes-robôs, modelos preditivos ou algoritmos programados pela mente humana.

A importância da publicação da presente obra decorre de várias razões. Em primeiro lugar, advém da sua estrutura bem organizada e materialmente concatenada. No lugar de diretamente tratar da responsabilidade tributária por grupo econômico, o autor dá um passo atrás para examinar os próprios fundamentos constitucionais da atribuição de responsabilidade tributária no âmbito do ordenamento jurídico brasileiro. Primeiro, examina a questão de saber se a Constituição, ao atribuir competências tributárias mediante o emprego de termos ou expressões, exprime significados mínimos dos quais o legislador não poderá se afastar ou apenas atribui aos entes federados o poder para que eles mesmos possam definir o significado daqueles termos ou expressões. [...] A importância da publicação da presente obra advém, em segundo lugar, da sua linguagem. No lugar de empregar linguagem rebuscada e obscura, repleta de jargões, o autor optou por uma linguagem clara e concisa, buscando, com todo o empenho, rigor linguístico e precisão conceitual. [...] A importância da publicação da presente obra decorre, em terceiro lugar, do hábil enfrentamento de temas correlatos que não haviam sido adequadamente enfrentados antes pela doutrina. [...]
Assim, pelos méritos aqui realçados e por aqueles outros que o sensível leitor irá perceber, não tenho dúvida alguma a respeito da oportunidade e da relevância da publicação da presente obra, à qual desejo tenha a acolhida a que faz jus como importante contributo ao aprimoramento dos estudos da responsabilidade tributária no âmbito do ordenamento jurídico brasileiro.

Sport undeniably plays a major role in society today. Over the years, ithas developed into n free-standing industry and its players have becomeincreasingly valuable and earn income both on and off the field. Thisarticle addresses the income generated by sport stars off the field ofplay through the exploitation of their ‘image rights’. The use ofsomeone’s image rights can be explained as the practice ofappropriating someone’s personality. In modern society, people havebecome transfixed by sport stars. This has led to the image rights ofindividual sport stars such as Lionel Messi and Cristiano Ronaldo tobecome commodities exploited by their clubs and other third parties toenhance brand images and promote the sale of products.1 This use ofthe image rights of celebrities generates a whole new source of incomefor these sport stars. Due to the relatively high amounts of incomereceived for the use of a sport star’s image, these stars may be temptedto enter into creative schemes in an attem...

Sport undeniably plays a major role in society today. Over the years, ithas developed into n free-standing industry and its players have becomeincreasingly valuable and earn income both on and off the field. Thisarticle addresses the income generated by sport stars off the field ofplay through the exploitation of their ‘image rights’. The use ofsomeone’s image rights can be explained as the practice ofappropriating someone’s personality. In modern society, people havebecome transfixed by sport stars. This has led to the image rights ofindividual sport stars such as Lionel Messi and Cristiano Ronaldo tobecome commodities exploited by their clubs and other third parties toenhance brand images and promote the sale of products.1 This use ofthe image rights of celebrities generates a whole new source of incomefor these sport stars. Due to the relatively high amounts of incomereceived for the use of a sport star’s image, these stars may be temptedto enter into creative schemes in an attem...

Мета статті полягає в обґрунтуванні наукового підходу щодо визначення місця митно-правового регулювання у структурі правопорядку. Методи дослідження: системний підхід до формування підходу про визначення митного права структурі системи права; системний аналіз у сукупності із методом класифікації застосовувався для визначення пріоритетності для дослідження проблеми митно-правового регулювання, а також систематизації суб’єктів митних правовідносин; порівняльно-правового для розкриття співвідношення митних правовідносин, пов’язаних із реалізацією напрямків державної митної справи, та адміністративно-правових відносин; метод правового моделювання для визначення об’єкта, форм і методів митно-правового регулювання. Результати: обґрунтування необхідності виділення ризиків і небезпек, які впливають на стан забезпечення безпеки зовнішньоекономічної діяльності та митно-правове регулювання; визначення об’єкта митно-правового регулювання як поліструктурного; доведення доцільності приєднання до ...

The role of taxes in the economy in Indonesia is enormous because taxes play a role in maintaining the balance of the country's economy and helping to create social welfare. A tax collected from tax objects and subjects is used to build public facilities for society. However, some still have income above PTKP but still need to pay and report taxes. Therefore, the government is trying to improve tax compliance by establishing a new regulation that matches NIK as NPWP. By checking NIK to NPWP, a Single Identification Number (SIN) is created so that people only need to bring 1 KTP card for administrative purposes. This study aims to determine students' perceptions and understanding of the rules for matching NIK to NPWP and their impact on increasing tax compliance. This research is descriptive research with a quantitative approach using the survey method. The results showed that students were already aware of the regulations for matching NIK to NPWP and their procedures through...

The purpose of this study is to analyze the market reaction to the announcement of an economic policy package seventh the LQ-45 index stocks. The seventh stage of the economic policy focus to provide convenience to the labor-intensive businesses, and street vendors. The sample in this study as many as 42 companies are not doing corporate actions, such as mergers and acquisitions, stock splits, rights issue to issue a policy or bond issuance.From the results indicate abnormal return occurs when abnormal returnof positive and negative but insignificant, only on days 1 occurs abnormal returns with negative reactions before the announcement and abnormal return with a positive reaction on the 9th day after the announcement. it is clear that the policy VII governments get a positive response from investors, due to the policy of VII Goverment give prhatian not only companies but also exploits also on the individual, as in this package are the ease of obtaining permits investment, tax relie...

The main difference of corporate group regimes in Australia, Germany, and Indonesia is the treatment of a corporate group as a single entity or separate entities. This particular regime primarily impacts tax treatment on intra-group loss transfer and intra-group asset transfer. This paper compared the implementation of corporate group regime in these countries and analysed the effectiveness of its regime based on the satisfaction of neutrality, simplicity, competitiveness, and fairness principles. The results of the analysis concluded that there are strengths and weaknesses in each tax regime. Key improvements to the Indonesian corporate tax regime are proposed which include implementing a consolidation system. The main features of this system facilitate intra-group loss transfer and intra-group asset transfer. These recommendations are expected to increase neutrality, simplicity, and fairness in Indonesia’s tax system and potentially support corporate groups to be more competitive.

In this article, definition, aims, conditions and scope of invitation to explanation bringing as a new application and as an administrative solution way of tax disputes to Turkish tax legislation by reorganizing within the scope of 370th abrogated article of Turkish Tax Procedural Act have been explained; predetermination and conditions, explanation assessment commission and assessment of explanation included in this application have been revealed roughly and they have been assessed by considering different perspectives.

Taxes are one of the most important sources of public income. Accounting is consisted the process of clasification, recording, interpretation and reporting of the events which can be explained by money in business. When we consider tax and accounting together and evaluate it in terms of taxpayer, their point of view is very important related to tax issues. In this study, we investigate to effect of moral and sentimental values on taxpayers overview related to tax and accounting issues. It was analyzed by using descriptive survey model. Study group consisted of taxpayers in Kahramanmaras. Research model was developed by Yardimcioglu and Ercan. The effect of moral and sentimental values on taxpayers overview related to tax and accounting issues and their relationship between gender, age, marital status, occupation, income and education level were also investigated. At the end of the research, it is founded that moral values has a higher effect than sentimental values which is related ...

Abordaremos a regulação econômica no Brasil e os atos da política nas decisões econômicas, que visa exatamente o equilíbrio no mercado, porém, a existência de carteis, assim como uma regulação relativa , a qual, apenas tenta esconder interesses escusos, de determinados grupos, sob a égide de proteção, como por exemplo os direitos trabalhistas. Iremos analisar se o atual sistema tem eficácia na prática e o que podemos realizar para mudar esse quadro, como a democracia direta.

Este trabajo realiza una valoración de la Ley 27.506 modificada por Ley 27.570 de “Régimen de Promoción de la Economía del Conocimiento” en Argentina. El objetivo fue analizar las actividades incluidas en el Régimen, los beneficios fiscales otorgados y los requisitos a cumplir para mantenerse en el mismo. Asimismo, se realizó un relevamiento acerca de la existencia de regímenes similares en otros países. Se observa que todos los países tienen algún tipo de política tributaria orientada a incentivar alguna/s de las actividades de la Economía del Conocimiento, en el entendimiento de que en general, los servicios basados en conocimiento constituyen un sector móvil e intangible, de fácil y rápida reubicación geográfica, por lo que los países buscan diferentes incentivos para atraerlos y retenerlos, y tienen políticas activas en materia de exenciones tributarias, fomento de nuevos emprendimientos, capacitación en I+D, etc. Se puede advertir que los países, en mayor o menor medida, y con ...