Academic literature on the topic 'Consideration of tax disputes'
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Journal articles on the topic "Consideration of tax disputes"
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Adam, Murat. "Taxation of Digital Companies: Experience of Russia and Other CountriesLegal Regulation of Non-Judicial Methods of Consideration and Resolution of Tax Disputes: Tax Ombudsman, Tax Arbitration and Mediation in Tax Disputes." Financial Law Review, no. 22 (2) (2021): 129–47. http://dx.doi.org/10.4467/22996834flr.21.016.14106.
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Probably, as in any state, in the sphere of legal regulation of relations between business and the state, the public interests of the state are always above the private interests of business. Any democratic and legal state, including Kazakhstan, is based on the principles of equality of all before the law and the court, as well as the rule of law. The tax legislation of Kazakhstan does not provide for a legal mechanism for the consideration of tax disputes arising between a taxpayer and an authorized state body by any non-judicial organizations. All tax disputes are subject to consideration on complaints of the taxpayer to the higher authorized tax authority and only after receiving the decision of the higher state body, this dispute can be referred to the court. This paper deals with problematic issues of tax law related to the attribution of all tax disputes to consideration exclusively by the higher authorized tax authority and later by the court, which always guard the interests of the state, which in practice causes distrust of businessmen and investors to the state. In this regard, this paper examines out-of-court methods of resolving tax disputes, international experience in resolving tax disputes by out-of-court organizations.
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Pit, H. M. "Arbitration institutes forum: The Changed Landscape of Tax Dispute Resolution Within the EU: Consideration of the Directive on Tax Dispute Resolution Mechanisms." Intertax 47, Issue 8/9 (August 1, 2019): 745–59. http://dx.doi.org/10.54648/taxi2019073.
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With the Council’s adoption of the Directive on Tax Dispute Resolution Mechanisms on 10 October 2017, the resolution of tax disputes among Member States enters a new phase. What originally started in 1976 with a proposal for a directive to settle transfer pricing disputes by means of arbitration has led to the adoption of a directive in 2017 for all disputes among Member States on the interpretation and application of their mutual tax treaties on income and capital. This Directive aims at improving existing dispute resolution mechanisms contained in these tax treaties and the EU Arbitration Convention. To that end, four specific objectives have been defined in the directive’s preamble, which are (1) broadening the scope of application of the EU Arbitration Convention to all disputes concerning the application and interpretation of tax treaties between Member States; (2) ensuring legal certainty for taxpayers; (3) ensuring effectiveness and efficiency; and (4) ensuring transparency. This article examines whether each of these objectives is attained in light of the experiences gained with the EU Arbitration Convention.
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Konyukhova, A. A. "Settlement of Tax Disputes in the Russian Federation and Germany." MGIMO Review of International Relations, no. 2(41) (April 28, 2015): 269–75. http://dx.doi.org/10.24833/2071-8160-2015-2-41-269-275.
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This article is devoted to the settlement of tax disputes in the Russian Federation and the Federal Republic of Germany. The features of the conflict settlement mechanism are both shown in the stage of administrative and judicial review. In accordance with German law, the administrative stage of dispute resolution, carried out by the tax authority, always precedes the filing of a complaint to a court. Consequently, the taxpayer submits his first application in writing to the tax authority that issued the tax act, though in some cases to a higher tax authority. This obligatory procedure was borrowed by the Russian tax system. The trial stage of tax dispute settlement in Germany is carried out by specialized courts, forming a two-level system for legal proceedings. Thus, the tax dispute submitted to the Court is settled first by the financial lands courts and then by the higher Federal Financial Court. However, the Federal Financial Court takes into consideration only certain categories of actions listed in the Act (the Regulations) of finance courts (Finanzgerichtordnung). In Russia appeals of administrative review of tax conflicts, unlike in the German system, are handled by arbitration and general jurisdiction courts. The Supreme Arbitration Court of the Russian Federation is the supreme judicial body for settling economic disputes and other cases considered by arbitration courts in implementing federal procedural judicial supervision over their activities and provides explanations regarding judicial practices. Arbitration courts established at the level of the Federation to resolve disputes involving commercial entities, e.g. enterprises and entrepreneurs, resolve the bulk of tax disputes. These courts are composed of specially created panels of judges known as bars, i.e. groups of judges who specialize in reviewing taxation cases.
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Shushakova, I. K., I. D. Hrabova, and I. V. Demianova. "Tax Mediation as a Tools for Resolving Tax Disputes." Business Inform 10, no. 525 (2021): 318–25. http://dx.doi.org/10.32983/2222-4459-2021-10-318-325.
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The article is concerned with the theoretical and practical issues of resolving tax disputes with the help of such tools as tax mediation. The article is aimed at examining the essence of the institute of tax mediation as an effective tools for pre-trial resolution of tax disputes, taking into account the experience of foreign countries. Statistics on the consideration of tax disputes in administrative order are provided. Approaches to interpretation of the essence of tax mediation in scientific papers are studied. The authors’ own definition of tax mediation is presented, by which is meant the method of resolving tax disputes between tax authorities and taxpayers, based on the principles of presumption of the legitimacy of decisions and the integrity of the taxpayer, allowing to resolve tax disputes at the stage of pre-trial proceedings with the participation of a mediator. The purpose, objectives, principles of tax mediation are provided. The effects of tax mediation, causing influence on both tax authorities and taxpayers, are determined. The positive and negative factors of tax mediation use are closer defined. The analysis of foreign experience in the implementation of the mediation mechanism for resolving tax disputes is carried out. Also the subject composition of the tax mediation process is closer defined. The principles of mediators’ activity: voluntariness, neutrality and confidentiality are analyzed. The experience of foreign countries, namely: the Netherlands, the USA, Germany, Great Britain, Belgium, Canada on the implementation and implementation of tax mediation is characterized. The analysis of the experience of foreign countries shows that legal practice of taxation has an extremely rich instrumentarium for alternative settlement of tax disputes Proposals for the regulation of the tax mediation mechanism at the legislative level are developed.
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Osina, Dina. "Peculiarities of adjudication of tax disputes by the United States Tax Court." Налоги и налогообложение, no. 6 (June 2020): 26–34. http://dx.doi.org/10.7256/2454-065x.2020.6.34031.
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Currently, the United States has three judicial instances that are authorizes to contest the fact of bringing to responsibility for violation of tax legislation: Tax Court, Court of Claim, and district courts. The United States Tax Court is the most demanded authority among taxpayers that adjudicates over 95% of all tax disputes, which is substantiated by the fact that it is the only instance where a taxpayer can apply prior to paying taxes, penalties and fines. This article using the general scientific and special legal methods examines the previously uncovered in Russian legal literature peculiarities of adjudication of tax disputes by the United States Tax Court. Including the questions of formation of precedents in tax cases. As a result of the conducted research the author formulates the following conclusions: 1) a mandatory conditions of jurisdiction of the Tax Court is the notification on uncollected tax; if it is absent, the tax payer cannot appeal to the Tax Court; 2) only a small number of cases is considered by the Tax Court substantively, namely due to the fact that the parties listen to the verbal opinion of the judge, based on which formulate the settlement offer and submit for approval of the judge; 3) the opinion and decisions of the Tax Court should be differentiated, only certain categories of opinions are of precedent nature; 4) since the decisions of the Tax Court are subject to appeal to the thirteen Courts of Appeal, potentially there occurs a problem related to controversial case law on the same issues; 5) cases with an insignificant sum in dispute qualify under simplified procedure, which contributes to procedural efficiency; however, the opinion formed based on the results of such consideration would not be of precedential value.
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FOMINA, Olena, and Iryna SHUSHAKOVA. "FORENSIC ECONOMIC EXAMINATION OF TRANSFER PRICING." Economy of Ukraine 2021, no. 10 (October 7, 2021): 52–66. http://dx.doi.org/10.15407/economyukr.2021.10.052.
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The integration of national economies and markets, the ability of large corporations to conduct international business, the development of the digital sector of the economy contribute to global trends in the globalization of the international taxation system. The exchange of tax information and the conduct of joint tax audits by the tax authorities necessitate the unification of approaches to transfer pricing by transnational companies. The intensification of tax audits by tax authorities on transfer pricing issues leads to tax disputes, including those that are considered in court. Administrative litigation involves the use of an effective tool in resolving tax disputes on transfer pricing, namely forensic economic examination. The peculiarities of conducting tax audits on transfer pricing and the use of forensic economic examination as an effective mechanism in tax disputes on transfer pricing are studied. The analysis of judicial practice in this area allowed to establish groups of disputes on transfer pricing, which are considered by the Administrative Court of Cassation within the Supreme Court. It is established that the consideration of tax disputes on transfer pricing includes three mandatory elements: economic analysis, facts (circumstances) and the legal component (tax legislation). Forensic economic examination is an effective tool for resolving pre-trial or investigative conflicts of interest between the tax service and the taxpayer of the “economic analysis” component. Approaches to the formulation of questions submitted for the decision of forensic economic examination on transfer pricing are studied. It is determined that the conclusions of forensic experts form a qualitative and thorough evidence base of taxpayers in tax disputes in the field of transfer pricing.
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Kubatko, S. A., and I. M. Vilgonenko. "FORMS OF EXECUTABLE SETTLEMENT OF TAX DISPUTES: LEGAL POLICY OF IMPROVEMENT." Law Нerald of Dagestan State University 37, no. 1 (2021): 62–65. http://dx.doi.org/10.21779/2224-0241-2021-37-1-62-65.
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Every citizen of the Russian Federation in everyday life directly or indirectly becomes a participant in tax relations, which are regulated by the Tax code. Since legal acts and laws are quite ambiguous, and the activities of the state are associated with the seizure of property from individuals and legal entities, the emergence of tax conflicts is inevitable. Compromise forms of pre-trial settlement of conflicts are particularly relevant in modern tax relations. They contribute to the emergence and development of trust and fruitful relations between citizens and representatives of tax authorities on the basis of cooperation. The introduction of such procedures as direct negotiations between the parties, mediation and arbitration allow not only to resolve tax disputes promptly, minimize the costs of the parties, reduce the periods of consideration, but also contributes to the unloading of arbitration courts. This article discusses all forms of pre-trial settlement of tax disputes, examines their strengths and weaknesses, the synergetic effect of these forms with preventive and Advisory methods, as well as the introduction of new procedures for the settlement of tax disputes.
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Dontsova, A., and E. Dolmatova. "Judicial Protection of Taxpayer’s Rights and Appeal Against Actions of Tax Authorities." Bulletin of Science and Practice 6, no. 1 (January 15, 2020): 287–91. http://dx.doi.org/10.33619/2414-2948/50/35.
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The tax system is of great importance in ensuring the existence of the state through tax revenues to the budget. At the same time, the tax sphere of the state defines a certain range of duties and responsibilities to taxpayers and tax authorities. The article deals with theoretical and legal aspects of judicial protection of taxpayer’s rights and appeals against actions of tax authorities under the norms of the Tax code of the Russian Federation. The article considers the importance of the tax system for the state in the sphere of ensuring tax revenues to the budget, the emergence of tax disputes between tax subjects and tax authorities, different directions of ways to protect the rights and freedoms of the taxpayer. Within the framework of judicial protection, specific types and grounds of judicial protection are studied, as well as priority rules for judicial consideration of tax disputes. The article analyzes the law enforcement practice of tax disputes and identifies the objects of appeal by the taxpayer. The procedure for appealing decisions and actions of the tax authority, which is regulated by article 138 of the tax code, is considered in more detail. The final stage is to summarize the above topic.
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Артеменко, Галина Анатольевна, and Мария Сергеевн Ильяшенко а. "ARBITRATION PRACTICE AND ITS ROLE IN THE DEVELOPMENT OF TAX LAW." «Izvestia vyssih uchebnyh zavedenij. Seria «Ekonomika, finansy i upravlenie proizvodstvom», no. 4 (46) (December 29, 2020): 14–18. http://dx.doi.org/10.6060/ivecofin.2020464.504.
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This article reveals the problems and procedural features of consideration of tax disputes by Arbitration courts of the Russian Federation, as well as the impact of judicial practice (precedents) on the further development of tax law. The article highlights the most important court decisions on key issues of tax law issued in 2019 and the first half of 2020. Based on the analysis of judicial practice, the article highlights the problematic aspects of justice in tax disputes, and, as a result, the impact of judicial practice on the grounds and procedure for conducting tax control. The article assesses the impact of judicial precedents on the situation of taxpayers and tax authorities, and also identifies the need to find a balance between the interests of the state in the face of tax authorities (public interest) and the interests of taxpayers (private interest).
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Proskura, K., and O. Lukova. "FEATURES OF THE PURPOSE OF THE PURPOSE AND CONDUCT OF ECONOMIC EXPERTISES AND EXPERT RESEARCH IN THE PERFORMANCE OF THE TAX INSPECTION AND THE APPEAL OF THE RESULTS." Criminalistics and Forensics, no. 65 (May 18, 2020): 525–33. http://dx.doi.org/10.33994/kndise.2020.65.52.
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The article examines in detail the procedures and features of the use of judicial expertise in the process of conducting tax audits by both controlling bodies and taxpayers, and when appealing the results of tax audits. According to the results of the tax audit of economic entities, in case of detection by tax inspectors of tax offenses, an act of inspection is drawn up, which contains a detailed description of the general information about the taxpayer, financial indicators, base and amounts of taxes paid for the audited period, as well as the content and amounts of the identified audits. tax offenses. In the event that the audit reveals tax offenses and the results of consideration of objections (if any), no adjustments have been made to the act of inspection, the controlling authority sends to the taxpayer a tax notification-decision on the amount of tax liability charged on the results of the check to be paid. In case of disagreement with such amount, the taxpayer has the right to appeal within 10 days such tax notification-decision in the administrative order or at any moment within three years from the moment of its issuance – in court. Being a procedural document, the conclusion of a court expert can be a proof in court, is a strong argument when making decisions in tax disputes and an effective tool for protecting the taxpayer from illegal and biased decisions made by officials of the tax authority on the results of tax audit. In addition to judicial examinations, parties to the dispute (usually a taxpayer) may be assigned expert research, is not a procedural document, but can be a powerful document in proving a party of its correctness in a tax dispute. An important point is the correct formulation of the questions posed to the expert (their focus on resolving disputes, their compliance with the competence of the expert-economist, the lack of a legal component that the expert-economist has no right to consider) and compliance with procedural requirements in the course of court proceedings, since in all types of legal proceedings the expert’s opinion is a procedural document.
Dissertations / Theses on the topic "Consideration of tax disputes"
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Колеснікова, Л. Г. "Адміністративно-правове регулювання вирішення податкових спорів в Україні." Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71392.
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Правовідносини у податковій сфері обґрунтовано вважаються найбільш конфліктними серед інших видів фінансових відносин. Це зумовлено низкою факторів, серед яких доцільно виділити низький рівень знань законодавства як з боку платників податків так і контролюючих органів, наявність правових колізій у законодавстві, часті та швидкі зміни в податковому законодавстві, а також зловживання з боку представників органів публічної адміністрації та порушення норм податкового законодавства з боку платників податків тощо.
Ефективність функціонування податкової системи та застосування податкового законодавства сторонами податкових відносин визначається значною мірою спроможністю швидко, якісно та в межах закону розв’язувати будь-які податкові конфлікти, в тому числі податкові спори, як в позасудовому, так і судовому порядку.Правоотношения в налоговой сфере обоснованно считаются наиболее конфликтными среди других видов финансовых отношений. Это обусловлено рядом факторов, среди которых целесообразно выделить низкий уровень знаний законодательства как со стороны налогоплательщиков так и контролирующих органов, наличие правовых коллизий в законодательстве, частые и быстрые изменения в налоговом законодательстве, а также злоупотребления со стороны представителей органов публичной администрации и нарушения норм налогового законодательства со стороны налогоплательщиков и тому подобное. Эффективность функционирования налоговой системы и применения налогового законодательства сторонами налоговых отношений определяется в значительной степени способностью быстро, качественно и в рамках закона решать любые налоговые конфликты, в том числе налоговые споры, как во внесудебном, так и судебном порядке.
Legal relationships in the tax area are reasonably considered to be the most conflicting among other types of financial relations. This is due to a number of factors, among which it is expedient to highlight the low level of knowledge of legislation both from taxpayers and controlling bodies, the existence of legal conflicts in the legislation, frequent and rapid changes in tax legislation, as well as abuse by representatives of public administration bodies and violations of tax rules legislation by taxpayers, etc. The effectiveness of the functioning of the tax system and the application of tax legislation by the parties to tax relations is determined largely by the ability to resolve any tax conflicts, including tax disputes, both in extrajudicial and judicial procedures, quickly, qualitatively and within the limits of the law.
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Jone, Melinda Elizabeth. "Refining a proposed tax mediation regime for New Zealand's tax disputes resolution procedures: A mixed methods study." Thesis, University of Canterbury. Accounting and Information Systems, 2013. http://hdl.handle.net/10092/8195.
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The current New Zealand tax disputes resolution procedures were enacted in 1996 following a recommendation made by the Organisational Review Committee of the Inland Revenue Department in 1994. Yet, following their enactment and despite a number of positive aspects to the disputes resolution procedures, commentators and professional bodies alike have continued to raise concerns that inefficiencies, particularly with respect to time and cost, are affecting their operation and are, consequently, adversely impacting on taxpayers’ perceptions of the fairness of the procedures. It is believed that this is potentially negatively impacting on the tax system and on taxpayer voluntary compliance. Consequently, suggestions have been made for the use of alternative disputes resolution procedures, such as mediation, as another method to resolve tax disputes.
The objective of this study is to develop a refined tax mediation regime for New Zealand through improving the features of the proposed tax mediation regime for New Zealand’s tax disputes resolution system first developed by Jone and Maples (2012b). Utilising a sequential mixed methods approach, consisting of a quantitative survey questionnaire followed by a qualitative focus group interview, this study seeks feedback on Jone and Maples’ (2012b) proposed New Zealand tax mediation regime from purposively selected practitioners (experts) in the tax disputes resolution and mediation fields. The feedback obtained is used in refining Jone and Maples’ (2012b) proposed tax mediation regime.
This study finds that the most important aspect of the refined proposed regime is the inclusion of a mediator who is independent of both parties and moreover, that the mediator is foremost trained and qualified in mediation as opposed to being a specialist in tax law. The findings also indicate that mediation should not be made a mandatory phase of the disputes procedures. This study recommends that the refined tax mediation regime should be an administrative phase and incorporated with the existing conference phase in a proposed ‘ADR stage’ of the disputes procedures. Notwithstanding the potential budgetary and resource constraints, the findings indicate that if mediation were to be provided as a cost-free service, taxpayers (particularly small taxpayers) should be appreciative of the opportunity to put their cases forward and be heard, even if an agreement has not been reached through mediation. The literature suggests that this should in turn enhance taxpayers’ perceptions of fairness of the disputes procedures and thereby voluntary compliance. This study provides a foundation for the further development of tax mediation in New Zealand.
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EspÃndula, Elizabeth Regina Marinho. "Tax Justice in the Scope of Administrative Tax Disputes of the State of Cearà - An Evaluation of Results." Universidade Federal do CearÃ, 2013. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=19205.
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nÃo hÃA polÃtica de JustiÃa Fiscal oferecida pelo Estado atravÃs do Contencioso Administrativo TributÃrio do Estado do Cearà (CONAT/CE), ÃrgÃo integrante da Secretaria da Fazenda do Estado do Cearà (SEFAZ/CE), constitui uma garantia adicional para a soluÃÃo das lides tributÃrias. A existÃncia desse ÃrgÃo para o Estado do Cearà representa um avanÃo para a populaÃÃo cearense, pois alicerÃa um Estado DemocrÃtico de Direito para a defesa e garantia dos direitos fundamentais, onde o contribuinte pode discutir a exigÃncia fiscal que lhe à imposta. Para o Estado, esse ÃrgÃo permite o exercÃcio do princÃpio do autocontrole da AdministraÃÃo PÃblica, onde o Estado rever seus prÃprios atos, maculados de erros, vÃcios ou ilegalidade. Foi uma avaliaÃÃo no campo investigativo da polÃtica de justiÃa fiscal e no eixo avaliativo de uma polÃtica de harmonizaÃÃo das relaÃÃes sociais entre o Fisco e Contribuintes na concretizaÃÃo do ideal de justiÃa. A problematizaÃÃo esteve centrada em discutir: à luz dos princÃpios constitucionais vigentes, e das Teorias de JustiÃa e cidadania, as polÃticas pÃblicas implementadas pela Secretaria da Fazenda do Estado do CearÃ, atravÃs do CONAT/CE permitem um equacionamento da atuaÃÃo do Fisco com os direitos do contribuinte na obtenÃÃo da justiÃa fiscal? A proposta desse campo avaliativo teve como finalidade avaliar a polÃtica de JustiÃa Fiscal no Ãmbito do Contencioso Administrativo TributÃrio do Estado do CearÃ. No tocante aos objetivos especÃficos insere-se: a) avaliar como o contencioso do Estado do Cearà concebe a justiÃa fiscal, mediante indicadores de justiÃa escolhidos dentro da Teoria de JustiÃa de John Rawls; b) avaliar se a justiÃa fiscal no Ãmbito do CONAT/CE tem a configuraÃÃo precÃpua de arrecadaÃÃo para o Estado do CearÃ. c) avaliar se a atuaÃÃo do CONAT/CE alcanÃa a justiÃa fiscal, avaliada atravÃs de entrevistas e relatÃrios internos sobre os resultados alcanÃados dos julgamentos dos autos de infraÃÃo. Assim, nesse paradigma, mediante os resultados de julgamentos ocorridos no perÃodo 2008-2012, com a materializaÃÃo da percepÃÃo dos entrevistados dentro da perspectiva dos indicadores de justiÃa utilizados e da tÃcnica de observaÃÃo participante, constatou-se que o CONAT/CE possibilita, em parte, a legitimaÃÃo da atuaÃÃo do fisco junto à sociedade. Na percepÃÃo dos trÃs mÃtodos utilizados nessa pesquisa, na abordagem qualitativa e quantitativa, ou seja, entrevistas, observaÃÃes diretas e nos resultados de julgamentos do perÃodo de 2008-2012, observou-se que de uma maneira geral, se confirmou que o CONAT/CE legitima, em parte, a justiÃa fiscal junto ao Contribuinte e junto à sociedade, ressalvados nas perspectivas da pouca realizaÃÃo de perÃcias, ausÃncia de advogados em algumas das sessÃes assistidas e contribuintes de empresas de pequeno porte e microempresas que nÃo se sentiram contemplados com esta justiÃa fiscal, momento em que, faz-se oportuno registrar a necessidade de uma nova agenda de pesquisas, para uma abordagem qualitativa mais precisa desses aspectos. A lÃgica de arrecadaÃÃo para o Estado existe e nÃo entra em conflito com a perspectiva de justiÃa fiscal aplicada pelo ÃrgÃo, pois, embora a consequente resoluÃÃo da lide tributÃria traga consigo a consequente arrecadaÃÃo tributÃria, traz tambÃm o controle e qualidade do lanÃamento tributÃrio que à dado no CONAT/CE como foi visto nesta pesquisa.
The policy of fiscal justice offered by the State through the Administrative Litigation tributary of the State of Cearà (CONAT/CE), component part of Ministry of Finance of the State of Cearà (SEFAZ/CE), constitutes an additional guarantee for the solution of tax have. The existence of such a body for the state of Cearà is a step forward for the people of CearÃ, because founds a democratic State governed by the rule of law for the protection and guarantee of fundamental rights, where the taxpayer can discuss the fiscal requirement imposed upon it. For the state, this component allows the exercise of the principle of selfcontrol of public administration, where the State to revise their own acts, maculados of errors, defects or illegality. It was an assessment in the field of investigative policy of fiscal justice and the axis of evaluation a policy of harmonisation of social relations between the tax authorities and taxpayers in the realisation of the ideal of justice. The discussion was focused on discussing: in the light of the constitutional principles in force, and the theories of justice and citizenship, public policies implemented by the Ministry of Finance of the State of CearÃ, through the CONAT/CE allows an understanding of the role of the Treasury with the rights of the taxpayer in obtaining tax justice? The proposal of this field avaliativo had as finality valued the politics of Fiscal Justice in the context of the Contentious Administrative Tributary of the State of the CearÃ. Regarding the specific objectives it is inserted: a) to value like the contentious of the State of the Cearà conceives the fiscal justice, by means of indicators of justice chosen inside the Theory of Justice of John Rawls; b) to value if the fiscal justice in the context of the CONAT/CE has the essential configuration of tax revenue for the State of the CearÃ. c) to value if the acting of the CONAT/CE reaches the fiscal justice valued through interviews and internal reports on the reached results of the judgements of the cars of breach. So, in this paradigm, by means of the results of judgements occurred in the period 2008-2012, with the materializaÃÃo of the perception of the interviewed ones inside the perspective of the used indicators of justice and of the technique of observation participant, noted that the CONAT/CE makes possible, in part, the legitimation of the acting of the Internal Revenue Service near the society. In the perception of three methods used in this inquiry, in the qualitative and quantitative approach, in other words, you interview, straight observations and in the results of judgements of the period of 2008-2012, it was noticed that in a general way, it was confirmed that the CONAT/CE legitimizes, in part, the fiscal justice near the Taxpayer and near the society, when realization of skills, lawyers' absence was excepted in the perspectives of little in some of the assisted sessions and taxpayers of enterprises of small transport and small businesses that did not feel contemplated with this fiscal justice, moment in which, it is made opportune to register the necessity of a new diary of inquiries, for a qualitative approach more precise of these aspects. The tax revenue logic for the State exists and do not clash with the perspective of fiscal justice applied by the organ, so, though the consequent resolution of the tax work brings with itself the consequent tax tax revenue, it brings also the control and quality of the tax launch that is given in the CONAT/CE as it was seen in this inquiry.
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Pérez, Zúñiga José María. "The Tax Categories in Spain and Latin America: Special Consideration of Social Contributions." Derecho & Sociedad, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/117265.
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The concept of tax is not a pacific question, since it demonstrates an analysis of the constitutions and the tributary regulation of Spain and the countries of Latin america. Neither it is the concept of social prices, considered as a tributary category (the special contributions) for the Model of Tributary Code for Latin America, but not for the scientific doctrine.El concepto de tributo no es una cuestión pacífica, como demuestra un análisis de las constituciones y la normativa tributaria de España y los países de América Latina. Tampoco lo es el concepto de cotizaciones sociales, consideradas como una categoría tributaria (las contribuciones especiales) por el Modelo de Código Tributario para América Latina, pero no por la doctrina científica.
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Vinciūnaitė, Loreta. "Europos Teisingumo Teismo bylos pridėtinės vertės mokesčio klausimais ir jų taikymas Lietuvoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20090122_150654-70742.
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Šiame darbe autorė aptaria pridėtinės vertės mokesčio ištakas, šio netiesioginio mokesčio harmonizavimo priežastis ir svarbą, nagrinėja ir apibendrina Europos Teisingumo Teismo praktiką atskirais pridėtinės vertės mokesčio aspektais – apmokestinamųjų sandorių sąvokos, apmokestinamųjų asmenų, apmokestinamojo momento, apmokestinamosios vertės, atskaitos. Taip pat siekiama atskleisti, ar į Europos Teisingumo Teismo bylas pridėtinės vertės mokesčio klausimais yra atsižvelgiama, nagrinėjant mokestinius ginčus Lietuvoje.
Tyrimas remiasi Europos Teisingumo Teismo ir Lietuvos vyriausiojo administracinio teismo praktikos pridėtinės vertės mokesčio srityje analize, teisės aktais, reglamentuojančiais šio mokesčio taikymą, Lietuvos ir užsienio autorių literatūra, periodine literatūra, kurioje nagrinėjami su šio darbo tema susiję klausimai.
Darbe aptariami pridėtinės vertės mokesčio derinimo tarp Europos Sąjungos valstybių narių tikslai ir reikšmė, Europos Teisingumo Teismo išaiškinimai pridėtinės vertės mokesčio aspektais. Taip pat aptariamas Europos Teisingumo Teismo vaidmuo, jo sprendimų pridėtinės vertės mokesčio klausimais reikšmė teisės aktų raidai ir mokestinių ginčų nagrinėjimui Lietuvoje. Daug dėmesio skiriama Lietuvos vyriausiojo administracinio teismo praktikai, nagrinėjant su pridėtinės vertės mokesčio taikymu susijusias mokestines bylas. Siekiama atskleisti, kokią įtaką Europos Teisingumo Teismo praktika pridėtinės vertės mokesčio srityje turi Lietuvos vyriausiajam... [toliau žr. visą tekstą]In this work, the author discusses the origins of value added tax, the harmonization of this indirect tax reasons and importance, analyze and summarize the European Court of Justice practice on these value added tax aspects - the concept of taxable transactions, the taxable persons, the taxable moment, the taxable value, the deduction. It also aims to disclose or to the European Court of Justice cases of value added tax issues are taken into account in the consideration of tax disputes in Lithuania. The study is based on the European Court of Justice and the Lithuanian Supreme Administrative Court practice, the value added tax analysis, the law on this tax, the Lithuanian and foreign authors, periodical literature, which dealt with the labor issues. The paper discusses the value added tax harmonization between the European Union member states, the objectives and importance of the European Court of Justice's interpretation of value added tax aspects. It also discusses the European Court of Justice's role, its decisions on the value added tax influence in legislation development and tax litigation in Lithuania. Much attention is paid to the Lithuanian Supreme Administrative Court practice, considering the value added tax on related tax matters. The aim is to reveal the impact of the European Court of Justice law of value added tax in Lithuania to the High Administrative Court, the State Tax Inspectorate of the Ministry of Finance of the Republic of... [to full text]
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Kubiš, Tomáš. "Podniketeľský plán." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113311.
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This thesis deals with the business plan to form a boutique law firm focusing on tax disputes. The thesis answers the question, whether the business plan can be successful. The first part of this thesis is theoretical. The next section contains analyzes related to setting up the firm. The last part deals with the financial plan. The thesis shows, that this business plan is very attractive while avoiding all the risks.
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Маринів, Наталія Анатоліївна, Наталия Анатольевна Марынив, and Nataliia Anatoliivna Maryniv. "Адвокат як суб’єкт доказування в адміністративному судочинстві України при вирішенні податкових спорів." Thesis, Paneuropska vysoka skola, Bratislava, 2015. http://essuir.sumdu.edu.ua/handle/123456789/44434.
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Проголошуючи право кожного на оскарження в суді рішень, дій чи бездіяльності органів державної влади, органів місцевого самоврядування, посадових і службових осіб як одне із основоположних прав людини, Конституція України гарантує право кожного на правову допомогу, покладаючи при цьому на державу відповідні обов’язки щодо забезпечення особи такою допомогою.Провозглашая право каждого на обжалование в суде решений, действий или бездействия органов государственной власти, органов местного самоуправления, должностных и служебных лиц, как одно из основополагающих прав человека, Конституция Украины гарантирует право каждого на правовую помощь, возлагая при этом на государство соответствующие обязанности по обеспечению лица такой помощью.
Proclaiming right of everyone to challenge the decisions, actions or omissions of state authorities, local government officers and employees as one of the fundamental rights, the Constitution of Ukraine guarantees the right of everyone to legal assistance, thus placing the state on the respective responsibilities persons providing such assistance.
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Yan, Liya. "Flaws in New Zealand tax disputes process a dissertation submitted to Auckland University of Technology in partial fulfillment of the requirements for the degree of Master of Business, November 2008 /." Click here to access this resource online, 2008. http://hdl.handle.net/10292/511.
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Bakkali, Hicham. "Le règlement amiable du litige fiscal au Maroc." Thesis, Paris 1, 2016. http://www.theses.fr/2016PA01D077.
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Vu la nature complexe de la matière fiscale et son lien étroit à un environnement évolutif, le litige entre contribuables et administration devient une réalité inéluctable. Aujourd’hui, la pratique fiscale révèle que la voie juridictionnelle n’est pas toujours la meilleure façon de satisfaire aux besoins des litigants. Sous cet angle, le fisc veut instaurer de nouveaux instruments de règlement du litige, dit modes amiables, pour des nouveaux rapports avec le contribuable. En effet, la DGI examine aujourd’hui les différentes dimensions de ses litiges avec les contribuables, dont le but est d’aboutir à une gestion participative. Pour ce faire, elle cherche à mettre en place une pratique qui fournit de nouvelles manières d’aborder les difficultés. Il s’agit d’une nouvelle approche qui se focalise sur les éléments les plus importants du litige, elle propose un mode de règlement amiable de style coopératif, visant d’abord à identifier les intérêts mutuels pour une solution consensuelle. Cette pratique non juridictionnelle du règlement de litige évolue très rapidement. Elle a suscité un débat passionnant au sein de la théorie du droit public, tant sur le plan du fond que sur le plan de la forme. Les spécialistes ont débattus en effet les différentes possibilités juridiques de l’intégrer dans les procédures et de la mettre en examen pour tester sa comptabilité avec le système fiscal. Au bout du compte, la pratique qui a été admise par la DGI est celle de règlement négocié du litige, aboutissant à une transaction. Cette évolution reflète la montée en puissance de l’autorité de la fonction consultative en matière fiscale. En pratique, cela entraîne l’invention des instruments administratifs ou juridiques propres à l’administration fiscale qui facilitent le mécanisme de règlement du litige. L’incorporation des pratiques amiables reconnaît l’intérêt croissant de faire face au litige, mais quelques améliorations restent encore à réaliser, car le mécanisme a besoin d’un appui législatif et juridique, mais aussi d’une véritable volonté d’éliminer tout litige de la part du contribuableGiven the complex legal nature of the tax and its close connection to a changing environment in Morocco, the conflict between the tax administration and its users become an inescapable reality. The judicial process was and is the traditional tool to adjust, but the Moroccan tax practice today reveals that this route is not always the best way to meet the needs of litigants. From this angle, the Moroccan tax legislator wants to introduce new tax disputes resolution tools for new relations between the tax authorities and taxpayers. The Moroccan tax administration examines now the different dimensions of his disputes with the different categories of taxpayers. The long term goal is to achieve participatory management of disputes. To this end, the DGI seeks to put in place following the new instruments that provide new ways to see the disputes that may arise between different tax services and their users. The current approach focuses on the most important elements of the conflict between the administration of the taxpayer, and that impact on how to approach and manage. This approach offers alternative methods of settling tax disputes cooperative style first to identify mutual interests for a consensual solution. These non-judicial methods of settling tax disputes evolve very quickly in the Moroccan case. They aroused passionate debate in the theory of public law, both on the substance of the plan on the level of form. Moroccan specialists have indeed discussed the various legal possibilities of integrating them into the overall system of dispute resolution, which have been under investigation to test their compatibility with the tax system. The accepted and mastered by DGI modes are negotiated settlement of tax disputes techniques such as negotiation and transaction. Other collection methods and under different and innovative forms in tax matters are being explored to integrate into the system. This reflects the rise of the authority of the advisory function in tax matters. In practice, this leads to the invention of administrative or legal instruments to the tax authorities that facilitate dispute resolution mechanism. Thus, the incorporation of alternative dispute resolution recognizes the growing interest to deal with tax disputes, but some improvements are still to be made, since the mechanism needs a legislative and legal support in Morocco, but also a real willingness to eliminate tax disputes from Moroccan citizens
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Lopes, Ana Teresa Lima Rosa. "O contencioso tributário sob a perspectiva corporativa: estudo das informações publicadas pelas maiores companhias abertas do país." reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/18226.
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O presente trabalho traz um levantamento empírico do contencioso tributário brasileiro a partir de dados obtidos nas Demonstrações Financeiras e Formulários de Referência publicados pelas trinta maiores companhias abertas brasileiras no ano de 2014. Pode-se dizer que a principal contribuição almejada com este trabalho é apresentar um levantamento de dados objetivos sobre os pontos de instabilidade jurídica do sistema tributário, trazendo, assim, um pouco de luz à obscuridade que permeia a relação jurídico-tributária. A realização de pesquisa empírica sobre o assunto tem como pressupostos o questionamento da cultura formalista do direito tributário e a aposta de que para mudar a realidade, o primeiro passo é entendê-la. O levantamento das informações fiscais divulgadas pelas companhias mostra que há muitos aspectos da relação jurídico-tributária entre empresas e Estado que não são divulgados. Contudo, o pouco que foi possível identificar, demonstrou que há pontos de instabilidade nesta relação, cuja consequência está exprimida no vultoso valor envolvido nos processos administrativos e judiciais atualmente em curso sobre matéria tributária. De modo geral, este trabalho corrobora com a percepção de que há um ambiente de incerteza quanto à forma e conteúdo da divulgação de informações contábeis pelas companhias. As inconsistências verificadas, somada às idiossincrasias do sistema tributário brasileiro, torna recomendável a discussão acadêmica e profissional sobre a criação de regras específicas para a mensuração, reconhecimento e divulgação dos passivos contingentes e provisões decorrentes de processos de natureza tributária. Além disso, o mapeamento das disputas relevantes e aprofundamento das questões de mérito ali envolvidas permite indicar que o problema do alto grau de litigiosidade deve ser pensado para além da técnica da regra tributária. Ainda que existam ineficiências que possam ser melhoradas no plano normativo, este estudo mostra que a busca por parâmetros interpretativos das regras tributárias atualmente em vigor pode ser uma alternativa viável para o estancamento da litigiosidade em matéria fiscal.
This work presents an empirical research about tax litigation based on data obtained in the Financial Statements and Reference Forms published by the thirty largest Brazilian publicly traded companies in 2014. The main contribution sought by this work is to present data regarding the points of legal instability of the Brazilian tax system, thus bringing a little light to the obscurity that permeates the legal relationship between State and taxpayer. In furtherance of this result, this work is based on the assumption of questioning the formalist culture of tax law and stakes that in order to change reality; the first step is to understand it. The information disclosed by the companies show there are many aspects of the legal relationship between State and taxpayer that remain shadowy. Nonetheless, the aspects that could be identified through this empirical research showed there are lots of points of instability on such relationship, expressed in the large amount involved in administrative and judicial proceedings underway on tax matters. In a general perspective, this work corroborates the perception that there is an environment of uncertainty as to the form and content of disclosing accounting information by the companies. The inconsistencies verified therein, coupled with the idiosyncrasies of the Brazilian tax system, make it advisable to discuss, in both academic and professional levels, the creation of specific rules for the measurement, recognition and disclosure of contingent liabilities and provisions arising from tax matters. Furthermore, by means of mapping the relevant disputes with regard to judicial and administrative proceedings on tax matters and deepening the analysis of the merits of the issues therein, this work suggests that the problem of high degree of litigation should be addressed beyond the normative technique of the tax rule. Although there are inefficiencies that can be improved at the normative level, this study shows that the search for consistent interpretative parameters of the tax rules currently in force can be a viable alternative in order to stagnate the escalation of tax litigation.
Books on the topic "Consideration of tax disputes"
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Pederson, Mark D. Study on arbitration of tax disputes. St. Paul, Minn: The Dept., 1991.
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Baistrocchi, Eduardo, ed. A Global Analysis of Tax Treaty Disputes. Cambridge: Cambridge University Press, 2017. http://dx.doi.org/10.1017/9781316528419.
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Baistrocchi, Eduardo, ed. A Global Analysis of Tax Treaty Disputes. Cambridge: Cambridge University Press, 2017. http://dx.doi.org/10.1017/9781316528433.
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Baistrocchi, Eduardo, ed. A Global Analysis of Tax Treaty Disputes. Cambridge: Cambridge University Press, 2017. http://dx.doi.org/10.1017/9781316528945.
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Indonesian tax guidelines for executives: Guidelines from a high level perspective including, tax compliance, tax facilities, tax audits, tax disputes, transfer pricing, etc. Jakarta, Indonesia: Red & White Pub., 2010.
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Smith, Kent W. Goals, strategies, and styles in regulatory disputes: Preferences of taxpayers and auditors. Chicago: American Bar Foundation, 1992.
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Institute, on Continuing Legal Education (1988 Toronto Ont ). Taxation: Tax consideration in corporate acquisitions, rollovers and reorganizations. [Toronto]: Canadian Bar Association-Ontario, 1988.
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United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters. Contributions to international co-operation in tax matters: Treaty shopping, thin capitalization, co-operation between tax authorities, resolving international tax disputes. New York: United Nations, 1988.
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United States. Congress. House. Committee on Rules. Providing for the consideration of H.R. 4333: Report (to accompany H. Res. 507). [Washington, D.C.?: U.S. G.P.O., 1988.
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United States. Congress. House. Committee on Rules. Providing for the consideration of H.R. 4333: Report (to accompany H. Res. 507). [Washington, D.C.?: U.S. G.P.O., 1988.
Find full textBook chapters on the topic "Consideration of tax disputes"
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Skachkova, O. S. "Digital Technologies of Tax Administration in Resolving Tax Disputes." In Current Achievements, Challenges and Digital Chances of Knowledge Based Economy, 699–706. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-47458-4_80.
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Olokooba, Saka Muhammed. "Resolving Tax Disputes Through the Alternative Dispute Resolution (ADR) Mechanisms." In Nigerian Taxation, 141–46. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-2607-3_12.
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Chaisse, Julien, and Jamieson Kirkwood. "Foreign Investors vs. National Tax Measures: Assessing the Role of International Investment Agreements." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda, 149–69. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_8.
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AbstractThis chapter focuses on the impact of the international law of foreign investment on tax issues with a view to assessing the interactions between the two regimes and identifying potential signs of convergence. In particular, this chapter focuses on the operation of International Investment Agreements (IIAs) and assesses the role of IIAs from the perspective of foreign investors vis-à-vis National Tax Measures (NTMs). Part I of this chapter provides an understanding of the convergence between investment law and tax issues. This aids in an understanding of the key characteristics of IIAs (such as the definition of investment and the use of specific tax exceptions) and the relationship between currently existing IIAs and tax disputes. Part II analyzes, both quantitatively and qualitatively, the recent trends of tax disputes in investment arbitration. Part III assesses how tax can be seen as the last barrier to cross border investment. Part IV concludes.
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Miyazaki, Tomomi. "Decentralization Reform and Property Tax in Japan: A Consideration of the Benefit Principle." In Economic Challenges Facing Japan’s Regional Areas, 173–79. Singapore: Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-10-7110-2_19.
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Li, Xin-tong, Fatemeh Mokhtarzadeh, and G. Cornelisvan Kooten. "Softwood lumber trade and trade restrictions: gravity model." In International trade in forest products: lumber trade disputes, models and examples, 142–73. Wallingford: CABI, 2021. http://dx.doi.org/10.1079/9781789248234.0142.
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Abstract A gravity trade model can be used to determine the effects of policy on bilateral trade flows. The gravity model is initially explained and then used to determine the effect that U.S. tariffs have on softwood lumber (SWL) imports from Canada, using information from the 2006 Softwood Lumber Agreement. Quarterly data for seven Canadian and three U.S. regions for the period 2007-2017 are used to estimate a gravity model of SWL trade. The model is subsequently expanded to include Japan and China as separate regions, and then as a combined China-Japan region. The model is estimated using OLS and a Poisson Pseudo-Maximum-Likelihood method for trade quantity and value. Findings indicate that: (1) the imposition of a countervailing and/or anti-dumping duty usually has a negative effect on Canada's physical exports, but not in all cases; (2) the value of softwood lumber trade decreases by 26% on average under a tax/tariff compared with no duties; (3) the tax/tariff has a smaller but still significant impact on Canadian exports when China and Japan are included, as SWL exports are diverted from the U.S.; and, not surprisingly, (4) duties affect the value of lumber exports to a much greater extent than quantity.
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Li, Xin-tong, Fatemeh Mokhtarzadeh, and G. Cornelisvan Kooten. "Softwood lumber trade and trade restrictions: gravity model." In International trade in forest products: lumber trade disputes, models and examples, 142–73. Wallingford: CABI, 2021. http://dx.doi.org/10.1079/9781789248234.0007.
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Abstract A gravity trade model can be used to determine the effects of policy on bilateral trade flows. The gravity model is initially explained and then used to determine the effect that U.S. tariffs have on softwood lumber (SWL) imports from Canada, using information from the 2006 Softwood Lumber Agreement. Quarterly data for seven Canadian and three U.S. regions for the period 2007-2017 are used to estimate a gravity model of SWL trade. The model is subsequently expanded to include Japan and China as separate regions, and then as a combined China-Japan region. The model is estimated using OLS and a Poisson Pseudo-Maximum-Likelihood method for trade quantity and value. Findings indicate that: (1) the imposition of a countervailing and/or anti-dumping duty usually has a negative effect on Canada's physical exports, but not in all cases; (2) the value of softwood lumber trade decreases by 26% on average under a tax/tariff compared with no duties; (3) the tax/tariff has a smaller but still significant impact on Canadian exports when China and Japan are included, as SWL exports are diverted from the U.S.; and, not surprisingly, (4) duties affect the value of lumber exports to a much greater extent than quantity.
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Rakovský, Peter. "The Arbitration Convention as One of the Measures to Eliminate Double Taxation... in the European Union and in Slovak Republic." In Cofola International 2021, 440–55. Brno: Masaryk University Press, 2021. http://dx.doi.org/10.5817/cz.muni.p210-8639-2021-17.
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In the world of taxes, double taxation or double non-taxation represents one of the main problems within international taxation. Fair taxation, which manifests itself as a taxation of incomes in countries where the value is created in the light of legal tax optimization, is an important issue for a lot of international organisations and a relevant topic of innumerable initiatives and statements. In that regard, tax disputes between two or more states arise whose subject is the profit allocation. Such dis-putes are the main object of the so-called Arbitration Convention, which stipulates international chall-enge of the present and future of the profit allocation. Secondary subject of this article is to point out other relevant international and national arbitration measures within the European Union and Slovak Republic.
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Frønes, Tove Stjern, Andreas Pettersen, Jelena Radišić, and Nils Buchholtz. "Equity, Equality and Diversity in the Nordic Model of Education—Contributions from Large-Scale Studies." In Equity, Equality and Diversity in the Nordic Model of Education, 1–10. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-61648-9_1.
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AbstractIn education, the ‘Nordic model’ refers to the similarities and shared aims of the education systems developed in the five Nordic countries—Denmark, Finland, Iceland, Sweden and Norway—after World War II. Traditionally, there have always been many similarities and links between the Nordic countries through their historical connections and geographical proximity. The common experience of solidarity and political oppression during World War II also created the basis for a common political orientation in the postwar period, which was also reflected in the education systems during the development of the countries’ economies and their establishment of welfare states. At the same time, this very process has been strongly supported by social-democratic governance in these countries in the 1960s and 1970s (Blossing, Imsen, & Moos, 2014). The model is based on a concept ofEducation for All, where equity, equal opportunities and inclusion are consistently cited as the goal of schooling and orientation (Blossing et al., 2014; Telhaug, Mediås, & Aasen, 2006). This corresponds to the egalitarian idea of a classless society, which is characterised by individual democratic participation, solidarity and mutual respect and appreciation for all. This idea was manifested in, for example, major reallocations of economic resources through the tax systems and free schooling for all, which arose out of the principle that parents’ lack of economic resources should not prevent children from obtaining a good quality education. The equalisation of structural inequalities and creation of equity was—and still is—the task of the education system in the Nordic countries. Worldwide, especially within the Nordic countries, the view is being shared that the education system should be fair and provide access and opportunities for further education, regardless of where someone lives, the status of the parental home, where someone comes from, what ethnic background someone has, what age or gender someone is, what skills one has or whether someone has physical disabilities (Blossing et al., 2014; Quaiser-Pohl, 2013). Some special features of the Nordic system are therefore deeply embedded in the school culture in the countries, for example, through the fact that access to free and public local schools and adapted education is statutory, which is in contrast to many other countries, even other European ones (further developed and discussed in Chap.10.1007/978-3-030-61648-9_2). The Nordic model is widely considered a good example of educational systems that provide equal learning opportunities for all students. Achieving equity, here meaning the creation of fairness, is expressed concretely in political measures to distribute resources equally and strengthen the equality of marginalised groups by removing the barriers to seize educational opportunities, for example, when mixed-ability comprehensive schools are created or the educational system is made inclusive regarding students with special needs (UNESCO, 1994; Wiborg, 2009). Equality is roughly connoted with ‘sameness in treatment’ (Espinoza, 2007), while equity takes further in consideration also the question of how well the requirements of individual needs are met. Thus, the goal of equity is always linked to the concept of justice, provided that an equality of opportunities is created. If, however, one looks at individual educational policy decisions on the creation of educational justice in isolation, one must weigh which concept of equity or equality is present in each case. For example, it is not enough to formally grant equal rights in the education system to disadvantaged groups, but something must also be done actively to ensure that marginalised groups can use and realise this equality. The complexity of the terms becomes even greater when one considers that to achieve equality, measures can be taken that presuppose an unequal distribution of resources or unequal treatment and, therefore, are not fair e.g., when resources are bundled especially for disadvantaged groups and these are given preferential treatment (will be further developed and discussed in Chap.10.1007/978-3-030-61648-9_2). Thus, equality and equity rely on each other and are in a field of tension comprising multiple ideas (Espinoza, 2007).
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Kientzler, Christopher, and George Gillham. "Privilege in tax disputes." In Law and Regulation of Tax Professionals. Bloomsbury Professional, 2021. http://dx.doi.org/10.5040/9781526506238.chapter-007.
Full textConference papers on the topic "Consideration of tax disputes"
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Vasilyeva, Evgeniya. "MEDIATION AS A METHOD OF SETTLEMENT OF TAX DISPUTES IN RUSSIA." In 4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2017. Stef92 Technology, 2017. http://dx.doi.org/10.5593/sgemsocial2017/12/s02.072.
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Bortnikov, S. P. "Settlement Agreement In Cases Arising From Public Relations: Example Of Tax Disputes." In Proceedings of the II International Scientific Conference GCPMED 2019 - "Global Challenges and Prospects of the Modern Economic Development". European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.03.143.
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"CORPORATE DISPUTES: CONCEPT, TYPES, FEATURE AND ACTUAL PROBLEMS OF THEIR CONSIDERATION." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-2-532/537.
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Калинина, Полина Игоревна. "BANK GUARANTEE AS A METHOD OF COUNTER-SECURITY IN TAX DISPUTES CONSIDERED IN THE ARBITRATION COURT." In Высокие технологии и инновации в науке: сборник избранных статей Международной научной конференции (Санкт-Петербург, Май 2020). Crossref, 2020. http://dx.doi.org/10.37539/vt185.2020.46.14.005.
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Тема научной статьи обладает огромным значением на практике в налоговых спорах, рассматриваемых в Арбитражном суде, соответственно выбранная тематика является актуальной в современное время. Так, в работе рассматривается институт встречного обеспечения, выявляется его практическое значение, а также указываются способы предоставления его в суде. The Topic of the scientific article is of great importance in practice in tax disputes considered in the Arbitration court, respectively, the chosen topic is relevant in modern times. Thus, the paper considers the institution of counter-security, identifies its practical significance, and specifies ways to provide it in court.
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Simamora, Beatrice Eka Putri P., and Ancella Anitawati Hermawan. "Transfer Pricing Analysis on Intra-Group Services and the Related Transfer Pricing Disputes from Indonesian Tax Perspectives." In 6th International Accounting Conference (IAC 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.5.
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Qi, Qi, Jing Wang, and Renqian Zhang. "Pricing and coordination of a dual-channel supply chain with consideration of carbon tax." In 2019 16th International Conference on Service Systems and Service Management (ICSSSM). IEEE, 2019. http://dx.doi.org/10.1109/icsssm.2019.8887619.
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Park, Borinara. "Ethical Consideration of Construction Union Strategies in Jurisdictional Disputes Based on an Agent-Based Modeling (ABM) and a Game Theory." In 28th International Symposium on Automation and Robotics in Construction. International Association for Automation and Robotics in Construction (IAARC), 2011. http://dx.doi.org/10.22260/isarc2011/0078.
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"FOREIGN ELEMENT IN CREDIT AND SECURITARY TRANSACTIONS: ISSUES OF APPLICABLE LAW AND PLACE OF CONSIDERATION OF DISPUTES ARISING FROM AGREEMENTS WITH BANK." In Current Issue of Law in the Banking Sphere. Samara State Economic University, 2019. http://dx.doi.org/10.46554/banking.forum-10.2019-37/41.
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Zinoveva, Irina, and K. Osipova. "CORPORATE TAXATION IN THE COUNTRIES OF THE WORLD." In Manager of the Year. FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov, 2022. http://dx.doi.org/10.34220/my2021_55-59.
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The article is devoted to the consideration of the issue of corporate taxation in the countries of the world with favorable and optimal conditions of the tax system (USA, Thailand, Canada, Germany, Russia). Within the framework of this work, the features of collecting and dynamics of the corporate tax rate, types and elements of taxation are determined. According to the results of the study, the leading role of the state in the development and implementation of tax policy within the framework of the implemented strategy of socio-economic development of the country is concluded.
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Sharkey, Nolan, and Tetiana Muzyka. "Foundation Atrocities and Public History: The Role of Lawyers in Finding Truth." In The 8th International Scientific Conference of the Faculty of Law of the University of Latvia. University of Latvia Press, 2022. http://dx.doi.org/10.22364/iscflul.8.2.16.
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History provides the basis for nations’ existence. Yet, history is capable of telling different stories in relation to the same events. It is also open to manipulation and distortion. More so than ever, this is the case with the easy availability and cross border reach of many forms of media. In addition, the concept of public history recognises that representations of history are not made solely by professional historians. The conclusion that must be reached from this is that history is open to contesting and it is not necessarily a fair contest favouring accuracy. This paper argues that law and legal scholars can play a role in settling significant historical disputes by applying the rigour of legal dispute settlement institutions. Consideration of evidence and narrowing arguments to relevant issues are of significant worth. These possibilities are illustrated through the debates surrounding two significant atrocities of history, the Great Irish Famine and the Ukrainian Holodomor. Both events have a critical place in the nation-building of the Irish and the Ukrainians, yet the debate rages on as to whether they may or may not be genocide. We review the historical issues and the genocide issue and suggest that legal scholars rather than historians may assist in settling rather than perpetuating the disputes.
Reports on the topic "Consideration of tax disputes"
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Kim, Jae-Jin, Hyoeun Kim, Sewon Kim, and Gerardo Reyes-Tagle. A Roadmap for Digitalization of Tax Systems: Lessons from Korea. Inter-American Development Bank, April 2022. http://dx.doi.org/10.18235/0004195.
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This publication reviews the history of digitalization of tax administration in Korea dating back to the 1990s and shares the countrys experience and know-how in building an efficient e-taxation architecture. Its main emphasis is on how the Korean government managed to make the best use of a wide range of taxpayer information efficiently and securely. It highlights information security and presents three case studies of an institutional framework for using third-party data: tax schemes for credit card usage, a cash receipt system, and e-invoicing. It then lays out a range of policy implications for consideration by tax authorities in the Latin American and Caribbean region.
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van Walbeek, Corné, and Senzo Mthembu. The Likely Fiscal and Public Health Effects of an Excise Tax on Sugar sweetened Beverages in Kenya. Institute of Development Studies, May 2022. http://dx.doi.org/10.19088/ictd.2022.007.
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Historically, non-communicable diseases (NCDs) have typically been associated with tobacco and alcohol use. However, in recent decades increased levels of overweightness and obesity, mostly caused by poor eating habits and a sedentary lifestyle, have increased diabetes, cancers, and cardiovascular diseases. There is a general agreement that sugar sweetened beverages (SSBs) are bad for one’s health. As such, measures to reduce their consumption would be expected to positively impact population health. In this working paper, we develop and report on an Excel-based model, in which we simulate the impact of an SSB tax on the prevalence of overweightness and obesity. The model starts with a baseline scenario, which takes cognisance that a 10 KES specific tax already exists on all soft drinks. A sugar-based SSB tax is then introduced. The tax is levied as an amount per gram of sugar, with or without a tax-free threshold. Other than reducing the demand for SSBs, a sugar-based SSB also creates strong incentives for manufacturers to reformulate their products to reduce the sugar content. The model predicts that the average BMI would decrease across all age groups decreasing the prevalence of overweightness and obesity. The magnitude of the decrease in the prevalence of overweightness and obesity depends on the size of the SSB tax. For realistic and politically feasible values of the SSB tax, the prevalence of overweightness and obesity is expected to decrease by between 5 per cent and 10 per cent. Should Kenya implement a sugar-based tax on SSBs, over and above the current excise tax on soft drinks, the government should clarify that such a tax aims to enhance public health; raising additional revenue should be a secondary consideration. Also, implementing a sugar based SSB tax should be part of a more comprehensive strategy to reduce overweightness and obesity, because by itself the impact of the tax is modest.
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Edeh, Henry C. Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria. Institute of Development Studies (IDS), November 2021. http://dx.doi.org/10.19088/ictd.2021.020.
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Achieving the Sustainable Development Goals (SDGs) of poverty and inequality reduction through redistribution have indeed become critical concerns in many low- and middle-income countries, including Nigeria. Although redistribution results from the effect of tax revenue collections, micro household-level empirical analyses of the distributional effect of personal income tax (PIT) and value added tax (VAT) reforms in Nigeria have been scarcely carried out. This study for the first time quantitatively assessed both the equity and redistributive effects of PIT and VAT across different reform scenarios in Nigeria. Data used in this study was mainly drawn from the most recent large scale nationally representative Nigeria Living Standard Survey, conducted in 2018/2019. The Kakwani Index was used to calculate and compare the progressivity of PIT and VAT reforms. A simple static micro-simulation model was employed in assessing the redistributive effect of PIT and VAT reforms in the country. After informality has been accounted for, the PIT was found to be progressive in the pre- 2011 tax scheme, but turned regressive in the post-2011 tax scheme. It was also discovered that the newly introduced lump sum relief allowance in the post-2011 PIT scheme accrues more to the high-income than to the low-income taxpayers – confirming the regressivity of the current PIT scheme. However, the study further shows (through counterfactual simulations) that excluding the relatively high-income taxpayers from sharing in the variable part of the lump sum relief allowance makes PIT progressive in the post-2011 scheme. The VAT was uncovered to be regressive both in the pre-2020 scheme, and in the current VAT reform scheme. Further, after putting informality into consideration, the PIT was found to marginally reduce inequality but increase poverty in the pre-2011 scheme. The post-2011 PIT scheme reduced inequality and increased poverty, but by a smaller proportion – confirming a limited redistribution mainly resulting from the concentration of the lump sum relief allowance at the top of the distribution. However, if the variable part of the lump sum relief allowance is provided for ‘only’ the low-income taxpayers below a predefined income threshold, the post-2011 PIT scheme becomes largely redistributive. VAT was uncovered to marginally increase inequality and poverty in the pre-2020 scheme. Though the current VAT scheme slightly increased inequality, it considerably increased poverty in the country. It is therefore suggested that a better tax reform, with well-regulated relief allowance and differentiated VAT rates, will help to enhance the equity and redistribution capacity of the Nigeria tax system.
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CONCEPT AND FUNCTIONS OF E-JUSTICE IN THE DIGITAL ECONOMY. DOI CODE, 2021. http://dx.doi.org/10.18411/0131-5226-2021-70001.
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Abstract. The article deals with the concept of "electronic justice" and features of the use of electronic justice for the consideration of economic disputes. In the digital economy e-justice is one of the legal constructions that provide a comfortable legal environment for economic activity. This is a complex of legal relations and technological solutions that provides individuals and legal entities with the opportunity to use digital technologies at all stages of the judicial process, to obtain information about the activities of courts through electronic access. The e-justice mechanism includes video and audio recording of court sessions, electronic document management with the use of an electronic signature, an electronic archive for storing electronic documents, the use of cloud technologies, as well as the use of electronic documents as evidence. Improving the legal regulation of e-justice in the digital economy, along with reforming procedural legislation, should include the development of a Federal law on electronic documents.