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Journal articles on the topic 'State tax regulation'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Mushafi, M. Arief Amrullah, Y.A. Triana Ohoiwutun, and Aan Efendi. "The Urgency of Regulation of Tax Criminal Actions in Preventing Loss of State Revenue in the Tax Sector." International Journal of Economics (IJEC) 2, no. 2 (2023): 194–201. http://dx.doi.org/10.55299/ijec.v2i2.483.

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This article examines the urgency of regulating tax crimes in preventing loss of state revenue in the tax sector. The research method used in writing this article is a normative juridical paradigm or doctrinal legal research. The basis for writing this article is literature with a focus on analyzing primary legal materials and secondary legal materials. That is, this research will refer to the legal norms contained in the laws and regulations related to criminal law legislation policies in the tax sector. The results of this study are that the regulation of tax crimes has an important role in

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2

Prama Yoga, I. Gusti Agung, Desak Rurik Pradnya Paramitha Nida, and I. Wayan Chandra Adyatma. "Effectiveness of Tax Regulation Harmonization." International Journal of Social Science And Human Research 05, no. 10 (2022): 4571–76. http://dx.doi.org/10.47191/ijsshr/v5-i10-22.

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The tax harmonization law is one of the efforts to maximize state revenues after the pandemic. Effectiveness is assessed from the extent to which the HPP law is able to achieve the expectations it is intended for . This research was conducted in Bali, 2022 using a narrative FGD method involving the DGT, Tax Consultants, and Taxpayers as informants, and involving 50 respondents as samples to strengthen the results of the FGD. The result of this research is that the government's socialization regarding the HPP Law can be conveyed well. The HPP Law is not fully capable of increasing growth and su

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3

HOWELL, H. WAYNE. "STATE SECURITIES REGULATION OF TAX SHELTERS." National Tax Journal 38, no. 3 (1985): 339–43. http://dx.doi.org/10.1086/ntj41792030.

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4

Maharani, Mira, Kusuma Dewi, and Iis Wahyuni. "Penerapan Peraturan Pemerintah No. 23 Tahun 2018 Pada CV Karya Rasa Indonesia." Jurnal Aplikasi Bisnis Kesatuan 4, no. 2 (2024): 313–26. http://dx.doi.org/10.37641/jabkes.v4i2.1932.

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Taxes are a source of state financial income collected by gathering funds or money from taxpayers into the state treasury. One tax that significantly contributes to the state is income tax. Among the types of income taxes is the Final Income Tax based on Government Regulation Number 23 of 2018 for MSMEs (Micro, Small, and Medium Enterprises) with a certain gross circulation. The review was conducted at CV. Karya Rasa Indonesia, an MSME engaged in the sale and manufacture of Bogor specialty souvenirs. The purpose of this discussion is to understand the implementation, calculation methods, payme

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5

Hretsa, S., and Ya Hretsa. "Mechanism of legal regulation of tax comliance." Uzhhorod National University Herald. Series: Law, no. 69 (April 15, 2022): 255–59. http://dx.doi.org/10.24144/2307-3322.2021.69.43.

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The article is devoted to the problems of legal regulation of tax compliance. The general theoretical meaning of the concepts “regulation” and “legal regulation” is revealed. It is emphasized that tax relations need legal influence from the state, regulatory consolidation and regulation. Given the constitutional requirements that give parliament an exclusive competence to establish taxes and fees, the legal regulation of tax relations is enshrined in law. It is pointed out that the set of legal means of regulating tax relations should form a holistic system that provides for the existence of a

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Stratilatova, A., R. Ahmadeev, E. Golubcova, and A. Agapova. "Double Tax Treaties: Fiscal Security of the State." Scientific Research and Development. Economics 9, no. 2 (2021): 65–70. http://dx.doi.org/10.12737/2587-9111-2021-9-2-65-70.

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In today's economy, the basis for optimal tax policy is a holistic approach in the application of international agreements to avoid double taxation. Contracts applicable between jurisdictions are the main instruments for resolving tax disputes and conflicts by taxpayers. The validated double taxation process in each country depends to a large extent on the structure of the tax base, the status of the taxpayer and the established rules for determining taxable income. The object of the study is social relations arising in the field of legal regulation of double taxation. In turn, the subject of

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7

KOVAL, Svitlana, and Yurii MELNYCHUK. "THEORETICAL ASPECTS OF TAX REGULATION." WORLD OF FINANCE, no. 1(82) (2025): 21–30. https://doi.org/10.35774/sf2025.01.021.

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Introduction. Tax regulation is one of the key elements of state policy that influences all spheres of the economy, business development, the investment climate, the standard of living, and social stability. Amid full-scale war, Ukraine faces an extremely complex task – ensuring the country’s defense capability on the one hand, while implementing measures aimed at supporting and rebuilding the economy on the other. The purpose of the article is to evaluate and generalize theoretical approaches to revealing the essence of tax regulation; using a dialectical approach, to offer one’s own vision o

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8

Hasanova, Satsita. "Tax regulation as a tool for socio-economic regulation of the economy." E3S Web of Conferences 451 (2023): 01028. http://dx.doi.org/10.1051/e3sconf/202345101028.

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The direction of the development vector of the state itself depends on the effectiveness of state regulation of tax policy, since tax regulation is an effective tool for rationalizing the use of resource potential, as the main problem of the economy, through the introduction of taxes in the area of resource use in economic or other activities. Thus, tax regulation is an indirect, targeted impact on the activities of business entities to influence the economic performance of the country. Tax regulation is one of the state’s instruments that influence the country’s economy, based on its goals, p

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9

Markevych, Illia, and Iryna Parasii-Verhunenko. "TAX BENEFITS AS A STATE REGULATION TOOL." Scientific notes, no. 34 (March 30, 2024): 59–68. http://dx.doi.org/10.33111/vz_kneu.34.24.01.06.040.046.

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10

KOLOMIIETS, Pavlo V. "The Current State of Tax Administration in Ukraine: an Analytical Review of Terminology." Journal of Advanced Research in Law and Economics 8, no. 8 (2018): 2448. http://dx.doi.org/10.14505//jarle.v8.8(30).15.

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Abstract: The article includes the study of contemporary legal problems of regulation of the collection of taxes and fees and submit proposals for their improvement. Analysis of current tax legislation Ukraine, departmental regulations and practices for their implementation, theoretical understanding of scientific works, publications and recent research shows that today urgently needs further reformatting the Tax Code of Ukraine. Recently, discussions around the Tax Code of Ukraine tend to increase. Particularly sharp criticism is about the quality of writing legal text of the Code

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11

Ovchar Serhii, Ovchar Serhii. "FORMATION OF STATE TAX POLICY MECHANISMS IN CONDITIONS OF UNCERTAINTY." Socio World-Social Research & Behavioral Sciences 03, no. 01 (2021): 123–27. http://dx.doi.org/10.36962/swd03012021123.

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The elements of formation of the state tax policy, which envisage the following vectors of tax management development, namely: organizational and legal (fiscal regulation - increasing the mass of tax liabilities of the tax burden); functional-stabilizing (orientation of providing current budget needs and stabilization of social processes); investment (attraction of public and private capital); monitoring of the tax burden (analysis and assessment of the annual volume of tax flows, the consolidated budget of tax flows of the taxpayer, the forecast of key financial indicators), are determined. M

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12

DESIATNIUK, Oksana, and Iryna HUZELA. "PROBLEMS AND DIRECTIONS OF MODERNIZATION OF TAX REGULATION IN UKRAINE." WORLD OF FINANCE, no. 3(56) (2018): 58–68. http://dx.doi.org/10.35774/sf2018.03.058.

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Introduction. The place of tax regulation in the implementation of effective tax transformations is investigated. The problems of tax regulation in the context of the imperfect legal and regulatory framework of taxation, the complexity of the tax administration procedure, and the spread of tax evasion practice are identified. The directions of modernization of tax regulation with orientation on optimal combination of fiscal and regulatory functions of taxes are outlined for coordination and harmonization of interests of taxpayers and the state. Purpose. The purpose of the article is to study t

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13

Voronkova, Olena. "Current state and perspectives of tax regulation of insurance activities in Ukraine." University Economic Bulletin, no. 42 (June 19, 2019): 164–71. http://dx.doi.org/10.31470/2306-546x-2019-42-164-171.

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Taxation is one of the most effective instruments of governmental regulation during periods of economic crises and social instability. Tax regulation is an important mean of indirect state influence state on different aspects of social and economic development and taxpayers’ activities and can act as a stimulating and restraining influence on insurance activity through taxation of its financial results. The effectiveness of such influence is indirectly, through positive or negative changes in the performance of insurance activity indicators. The vector of change of these indicators should corr

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14

Marsellena Mercury, Sella. "Analisis Peraturan Daerah Kabupaten Buleleng Nomor 3 Tahun 2018 Tentang Perubahan Atas Peraturan Daerah Kabupaten Buleleng Nomor 10 Tahun 2011 Tentang Pajak Hiburan." Jurnal Pacta Sunt Servanda 2, no. 2 (2021): 68–76. http://dx.doi.org/10.23887/jpss.v2i2.470.

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   Indonesia is a constitusional state as stated in the 1945 Constitution Article 1 Paragraph 3. So that vaious things exist in state govermened by applicable law, including in this case is tax. There are various types of taxes in Indonesia. One of them is local taxes. Law number 34 year 2000, this law stipulates that there are 11 regional taxes, including 4 (four) provincial taxes and 7 (seven) types of regency or city taxes. District or city taxes include hotel tax, entertainment tax, adventisement tax, street lightning tax, restaurant tax, parking tax, and class C mineral

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15

Hidayah, Khoirul, Muhammad In'am Esha, Dwi Hidayatul Firdaus, and Ramadhita Ramadhita. "Regulatory Model for Taxation of Non-Fungible Token Digital Assets as Creative Works in Indonesia." Jambura Law Review 7, no. 2 (2025): 336–58. https://doi.org/10.33756/jlr.v7i2.28678.

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The Non-Fungible Token (NFT) is one form of trade utilising crypto assets as a medium of exchange. This system has proven effective in assisting creators in protecting both their economic and moral rights. However, the existence of Regulation of the Minister of Finance No. 68/PMK.03/2022 concerning Value Added Tax and Income Tax on Cryptocurrency Trading does not adequately address the phenomenon of NFT trading. This raises an intriguing issue regarding the formulation of tax collection for NFTs as digital assets that can be traded and serve as a source of state revenue. This study employs a s

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16

Moshnenko, O. V. "Current Issues of Taxation Regulation of State-Funded Institutions of the Penal System." Siberian Law Herald 4, no. 91 (2020): 25–28. http://dx.doi.org/10.26516/2071-8136.2020.4.25.

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The article considers the problems of taxation regulation of federal state-funded institutions belonging to the penal system that make it impossible to implement a number of fiscal advantages by the institutions of the penal system, and in some cases, the failure to fulfill tax obligations. Based on the analysis of tax law and budget legislation as well, litigation practice, expert rating, information letters of the Ministry of Finance of the Russian Federation and the Federal Tax Service, conflicting stances on the implementation of a number of statutory tax provisions regulating the procedur

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17

Shvets, D. A. "Tax Policy as a Function of the Russian State." Sociology and Law, no. 4 (January 18, 2020): 106–12. http://dx.doi.org/10.35854/2219-6242-2019-4-106-112.

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In the article the main problems of the system of fiscal payment as part of the functions of the state in terms of tax policy related to the lack at legislative level accurately built system of fiscal charges, in connection with which law enforcement and judicial practice, there are ambiguities in the resolution of problems related to the choice of the mode of legal regulation of the said payments. There are also some problems with the classification of fiscal charges. The existing procedure for regulating fiscal fees should be changed through the incorporation of fiscal fees in the tax code,

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18

Kurniawan, Apran, Revi Novayanthi Br Meliala, and Fernandus Roni Febrianto. "FACTORS INFLUENCING TAX COMPLIANCE IN INDONESIA." Riset 5, no. 1 (2023): 001–13. http://dx.doi.org/10.37641/riset.v5i1.208.

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This study aims to look at several factors like awareness, knowledge, obstacles, and sanctions, as well as tax regulations impacting taxpayer compliance. There is an assumption that tax compliance in Indonesia is still in the low category, which causes state revenues in the tax sector not to meet expectations. This study uses the literature review method, where the results concluded that awareness, knowledge, obstacles, sanctions, and the existence of tax regulation have an indication or influence to increase tax compliance in Indonesia. The study provides knowledge about the current condition

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19

Абдуллаев, З. А. "Tax regulation of banking." Экономика и предпринимательство, no. 11(124) (December 23, 2020): 1130–33. http://dx.doi.org/10.34925/eip.2020.124.11.222.

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В статье с теоретической и практической точки зрения осуществлен анализ налога с финансовых транзакций (НФТ), налога на финансовую деятельность (НФД) и банковских сборов. Эти налоги считаются важным инструментом снижения рисков в банковской сфере и являются источником доходов государственного бюджета. Следует отметить, что необходимо с осторожностью осуществлять меры, направленные на повышение эффективности банковских сборов и налога с финансовых транзакций рисков, связанных с уплатой налогов и двойного налогообложения. The article from the theoretical and practical point of view, analyzes tax

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20

KOBYLNIK, Dmytro, Bohdan KAZARIN, and Oleh KARAVANSKYI. "Tax system of Ukraine: genesis and current state." Economics. Finances. Law 12/1, no. - (2022): 9–13. http://dx.doi.org/10.37634/efp.2022.12(1).2.

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The paper comprehensively examines the development of the national tax system, its constituent elements, and determines its role in the economic activity of the state. Special attention is paid to normative and legal acts that carried out legal regulation in the studied period. The impact of the tax system on stimulating or disincentivizing the development of certain sectors of the economy is considered. Scientific literature, statistical data in the field of taxation, which allow assessing the current state of the domestic tax system, have been studied. During the study of the topic, the spec

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21

Manrejo, Sumarno, Gilbert Rely, Endah Prawesti, Achmad Fauzi, and Alifia Amalia. "TAX MANAGEMENT: Tax Compliance and Regulation in ASEAN Countries." Jurnal Ilmiah Manajemen Kesatuan 13, no. 2 (2025): 1267–72. https://doi.org/10.37641/jimkes.v13i2.3242.

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This study is a comparative study of tax treatment policies in ASEAN countries in an effort to improve tax compliance. Tax compliance is very important for the country because it will have a direct impact on increasing state revenues in an effort to ensure the smoothness of public spending. In addition, tax compliance is one indicator of public trust in the government in the taxation system implemented . Tax compliance in ASEAN shows significant variations between countries. In general, the tax ratio in Asia Pacific ranges from 7.8% to 18.7%, there is a very diverse gap between countries. The

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22

Yang, Xiaokang, Junbing Xu, Minling Zhu, and Yinglong Yang. "Environmental regulation and corporate tax avoidance—Evidence from China." PLOS ONE 17, no. 1 (2022): e0261037. http://dx.doi.org/10.1371/journal.pone.0261037.

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In this study, we used a difference-in-difference (DID) approach to analyze the effect of environmental regulation on corporate tax avoidance behavior based on China’s carbon emissions trading pilot policy of 2013. Our findings were as follows: (1) Environmental regulation has led companies to adopt further tax evasion behaviors. Furthermore, the core conclusion was confirmed after a series of robust and endogenous tests, such as parallel trends and PSM-DID (propensity score matching-difference-in-difference). (2) Environmental regulations increase tax avoidance activities by reducing corporat

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23

Zherebylo, I., O. Sarakhman, and R. Shurpenkova. "TAX REGULATION AND STIMULATION OF THE VALUATION SPHERE OF UKRAINE." Financial and credit activity: problems of theory and practice 2, no. 37 (2021): 447–57. http://dx.doi.org/10.18371/fcaptp.v2i37.230640.

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Abstract. Tax regulation reduces the uncertainty of the future tax expenditures of economic entities and the degree of their adaptation to an aggressive external environment. That is why the features of the taxation process, its importance for the economy of the country as a whole, and for each taxpayer in particular, make it necessary to distinguish the tax payment management system into an independent branch of financial management and a separate scientific and practical direction of economic thought in Ukraine. Currently, in Ukraine there are separate elements and techniques of tax regulati

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24

I, Gusti Agung Prama Yoga, Rurik Pradnya Paramitha Nida Desak, and Wayan Chandra Adyatma I. "Effectiveness of Tax Regulation Harmonization." International Journal of Social Science And Human Research 05, no. 10 (2022): 4571–76. https://doi.org/10.5281/zenodo.7220485.

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The tax harmonization law is one of the efforts to maximize state revenues after the pandemic. Effectiveness is assessed from the extent to which the HPP law is able to achieve the expectations it is intended for . This research was conducted in Bali, 2022 using a narrative FGD method involving the DGT, Tax Consultants, and Taxpayers as informants, and involving 50 respondents as samples to strengthen the results of the FGD. The result of this research is that the government's socialization regarding the HPP Law can be conveyed well. The HPP Law is not fully capable of increasing growth an

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25

Knyazev, Vsevolod, Nadiia Bortnyk, Myroslava Sirant, Halyna Lukіanova, Galina Striiashko, and Oksana Humeniuk. "State tax policy as an object of administrative and legal regulation." Cuestiones Políticas 40, no. 72 (2022): 38–47. http://dx.doi.org/10.46398/cuestpol.4072.02.

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The purpose of the research is devoted to studying the legal nature of legal relations in the process of implementing state tax policy. The main content. Considered is the normative framework which forms the basis for regulation of tax policy. Noted is close connection of this branch with all spheres of legal reality of the society. Analyzed are the concepts of “legal relations” and “legal regulation”. The content of legal regulation of the tax sector is characterized through the study of public service, law enforcement and jurisdictional activities of the state in the tax sphere. Methodology.

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26

Budi, Rakhmah, and Nur Handayani. "Pengendalian Internal Penerimaan Negara Bukan Pajak di Taman Nasional Bali Barat." e-Journal Ekonomi Bisnis dan Akuntansi 6, no. 2 (2019): 97. http://dx.doi.org/10.19184/ejeba.v6i2.11146.

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This study aims to know the internal control of non-tax state revenues in Bali Barat National Park in terms of accuracy of recording, staffing, and the effectiveness of non-tax state revenue policy in Bali Barat National Park. This research is qualitative descriptive research. The method of analysis used in this research is triangulation technique. Based on the results of the study, it can be taken several provisions of Government Regulation No. 12 of 2014 to become a tool of internal control of non-tax state revenue in Bali Barat National Park. The accuracy of recording of non-tax state reven

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27

Biletskyi, Ihor. "TAX REGULATION OF THE CONSTRUCTION SECTOR OF RESIDENTIAL REAL ESTATE." Innovation and Sustainability, no. 1 (March 31, 2023): 150–57. http://dx.doi.org/10.31649/ins.2023.1.150.157.

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The purpose of the article is to study the theoretical aspects of tax regulation and its role in the system of state regulation of the construction sector of residential real estate. The article examines the theoretical foundations of tax regulation, defines its levers, and tools, and considers the general characteristics of the mechanism of their influence on economic processes. State regulation with the help of tax measures is a complex mechanism that combines various tax levers that affect obtaining positive financial and economic results of business entities, meeting the needs of society,

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28

Nikitishin, Andrіy. "Influence of monetary policy on the modern mechanisms of tax regulation." University Economic Bulletin, no. 41 (March 30, 2019): 195–202. http://dx.doi.org/10.31470/2306-546x-2019-41-195-202.

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This study examines theoretical and applied problems of the influence of monetary policy on the modern mechanisms of tax regulation. The goal of the study is to determine the connection between the instruments, channels, mechanisms and regimes of the monetary policy of the National Bank of Ukraine and the instruments and mechanisms of the tax regulation, their monetary transmission influence on the budget architectonics. Methods of the study. In order to achieve the goals specified in the academic article a systemic approach has been used to determine the connection between the instruments, ch

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29

Sattorkulov, Obidkul Turdikulovich, Shahida Obidkul kizi Sadikova, and Kamoliddin Uralovich Raxmatov. "THE PROCESS OF STATE REGULATION OF ENTREPRENEURSHIP." Innovations in economy 5, no. 5 (2022): 5. https://doi.org/10.5281/zenodo.7219936.

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entrepreneurship, methods of regulation, business entity, entrepreneurial law, entrepreneurial interest, entrepreneurial projects, licensing, private property, support, registration, tax benefits, private entrepreneur

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30

Koroviy, Valeriy. "Tax regulation of socio-economic development." University Economic Bulletin, no. 47 (December 17, 2020): 147–55. http://dx.doi.org/10.31470/2306-546x-2020-47-147-155.

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Relevance of research topic. Tax regulation is a key factor in ensuring economic development and social stability through a balance of fiscal and stimulus functions. The sources of accumulation of funds of financial resources are the taxes in various forms, which is provided by the fiscal function. The priority is represented by the formation of strategic goals of tax policy to achieve the goals of public financial management. It is necessary, under the current conditions, to improve the structure of tax revenues of the budget. Formulation of the problem. Further development of provisions for

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31

Turyanskyy, Yuriy. "WAYS OF IMPROVING THE ANALYTICAL TOOLS OF THE MECHANISM OF TAX REGULATION OF UKRAINE." Economic Discourse, no. 3 (September 30, 2020): 45–53. http://dx.doi.org/10.36742/2410-0919-2020-3-5.

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Introduction. Deviations and imbalances that arise in the process of implementing the planned amounts of tax revenues require the implementation of a number of financial and economic measures through prompt intervention in the process of implementing the revenue side of the budget, ie tax regulation. Ensuring stabilization of the country's development is possible under the condition of reforming tax regulation, the priorities of which are de-shadowing of the economy, reducing the number of taxes and fees and creating incentives for small and medium business development, which actualizes the sc

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Pianova, Marina. "Foreign experience of tax regulation of self-employment." Налоги и налогообложение, no. 2 (February 2022): 47–71. http://dx.doi.org/10.7256/2454-065x.2022.2.37727.

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The article examines and structures the foreign experience of taxation and state regulation of informally employed individuals. The object of the study is the practice of state regulation of the activities of the self-employed in a number of foreign countries. The subject of the study is tax and special legislation regulating the activities of self-employed citizens in Asia, Europe, North and South America, etc. The uncertainty of the legal status of the self-employed as a new category of taxpayers is revealed in scientific and specialized literature, the general features of the definition of

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33

HOMON, Maryna. "Substantiation the components of the state regulation potential realization assessment of enterprises innovative activity." Economics. Finances. Law, no. 6/1 (June 26, 2020): 6–10. http://dx.doi.org/10.37634/efp.2020.6(1).1.

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Introduction. Since it is necessary to increase the efficiency of innovation of enterprises, increase tax revenues to the state budget and reduce the level of losses of the state budget and innovation expenditures of enterprises, there is a need to assess the potential of state regulation for innovation as one of the priority areas of economic development. The purpose of the paper is to carry out the analysis and substantiation of components of an estimation of realization of potential of the state regulation of innovative activity representing indicators of expediency, efficiency and the intr

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34

Patel, Hrishitva. "Analysis Of Tax Avoidance Crimes According To Tax Law And Criminal Law In Indonesia." Journal Transnational Universal Studies 1, no. 1 (2023): 15–22. http://dx.doi.org/10.58631/jtus.v1i1.3.

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The purpose of this study is to analyze taxation and criminal law against tax evasion crimes. This study used descriptive qualitative method. The type of data used in this study is qualitative data, which is divided into two categories, namely primary data and secondary data. Sources of data obtained through library research techniques (library research). The results of this study are tax avoidance or resistance to taxes are obstacles that occur in tax collection resulting in reduced state treasury revenues. Resistance to taxes consists of active resistance and passive resistance. In Indonesia

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35

Panchyshyn, A. V., Ya M. Vlasova, and O. O. Soroka. "Peculiarities of Tax Regulation of the National Insurance Sector." Management of Economy: Theory and Practice. Chumachenko’s Annals, no. 2024 (2024): 227–41. https://doi.org/10.37405/2221-1187.2024.227-241.

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The article examines the theoretical and methodological foundations of tax regulation in the national insurance sector. It highlights the role of tax policy as a tool for balancing state interests and the financial activities of insurance market participants. The study identifies key challenges in the current tax system, including double taxation, the need for differentiated tax rates, and harmonization issues that hinder the development and transparency of the insurance market. By analyzing the institutional environment and tax instruments, the authors propose strategies to enhance fiscal eff

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Nikitishin, Andrіy. "Transformation of tax regulation in the post-bifurcation period." University Economic Bulletin, no. 40 (March 1, 2019): 148–55. http://dx.doi.org/10.31470/2306-546x-2019-40-148-155.

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The object of the research is to study theoretical and practical questions of institutional transformation of tax regulation after the adoption of the Tax Code of Ukraine. The aim of the research is to show institutional transformations of tax regulation and to determine changes in its fiscal role in formation of the national budget after the adoption of the Tax Code of Ukraine. Research methods. Methodological foundation of the article is built on the terms of the synergetic theory used for analysing the transformation of the tax regulation. The terms and categories of the synergetic paradigm

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37

Yasid, Muhammad, and Hang Bun. "TINJAUAN YURIDIS TERHADAP PAJAK PENGHASILAN ATAS USAHA JASA KONSTRUKSI." JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana 2, no. 1 (2020): 89. http://dx.doi.org/10.46930/jurnalrectum.v2i1.759.

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Taxes are a very important source of state revenue for administering government and implementing national development. So that the Government places taxation obligations as one of the manifestations of state obligations which are a means of financing the state in national development in order to achieve the goals of the State. This research uses a normative method, which is to analyze problems and research through an approach in statutory regulations and also from books, papers, laws and other references. The construction service business is a tax object subject to final Income Tax (PPh) of Ar

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Aditya, Chandrika. "The Presumptive Tax Regime on Micro, Small and Medium Enterprises in Indonesia." Syntax Literate ; Jurnal Ilmiah Indonesia 5, no. 6 (2020): 50. http://dx.doi.org/10.36418/syntax-literate.v5i6.1323.

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In July 2013, Indonesia implemented the presumptive tax regime on micro, small and medium enterprises (MSMEs) by assigning Government Regulation No.46/2013. This regulation simplified the tax administration and provides tax cuts to MSMEs to help them grow and encourage voluntary tax compliance, which eventually will increase their contribution to state revenue. This study provides an analysis of the implementation of this new tax regime by comparing related literature on practices of this tax regime in many countries with the recent conditions in Indonesia after this regulation was applied. It

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Hadi, Misbah Imam Soleh, and Bayu Indra Permana. "Kontruksi Hukum Pembebasan Pajak Penghasilan Terhadap Peralihan Hak Atas Tanah Dalam Pembagian Hak Bersama Waris." Jurnal Ilmu Kenotariatan 3, no. 1 (2022): 1. http://dx.doi.org/10.19184/jik.v3i1.34912.

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Tax as a source of state revenue play an important role in the life of the state, especially in development, so taxpayers in carrying out their obligations must be given definite legal guarantees by the state. However, this is not reflected in the regulation on the exemption of income tax on the transfer of land rights by sharing rights with inheritance, because the heirs must continue to pay income tax, so they are burdened with double taxes. This is because the regulations in the law and its implementing regulations do not provide firm legal certainty, therefore, to overcome these problems,

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Pinskaya, Milyausha R., and Yuliya A. Steshenko. "Investment tax incentives in Russia: Legislative regulation." Ars Administrandi (Искусство управления) 16, no. 1 (2024): 172–97. http://dx.doi.org/10.17072/2218-9173-2024-1-172-197.

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Introduction: tax incentives are an important part of the modern tax system. Despite many years of discussion on the extent to which investment-oriented tax incentives are needed, no clear answer has yet been provided. An important feature of the Russian Federation is the variety and complexity of tax incentives design, which can reduce transparency, as well as prevent a clear understanding of impact mechanism and become a threat to the tax security of the state. This emphasizes the importance and relevance of a detailed analysis into the investment tax incentives design. Objectives: to conduc

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Kusumastutia, Anindita Sari, Khalimi Khalimi, and Cicilia Tondy. "PENGGUNAAN PINJAM NAMA PERSEROAN TERBATAS DALAM PERSPEKTIF HUKUM PAJAK DAN PENGARUHNYA TERHADAP PENERIMAAN PAJAK." CENDEKIA : Jurnal Penelitian dan Pengkajian Ilmiah 1, no. 12 (2024): 916–28. https://doi.org/10.62335/1jncwn02.

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The practice of using nominees in business and tax relationships has a significant legal impact, both in terms of legal certainty, accountability, and state revenue. This study examines the legal impact of name borrowing practices on companies as outlined in Decision No. 29 / Rev.G/2022 / PN.Mdn. This case involves the use of the name PT Guna Karya Nusantara by substantive parties to meet the requirements of the tender, which resulted in tax problems due to unknown tax arrears. The study also discusses the weak regulation that allows tax evasion through nominee practices and the ineffectivenes

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Harris, David G., and Emre Kilic. "Bilateral Implicit Taxes and Anti-Competitive Banking Regulation." Journal of the American Taxation Association 31, no. 2 (2009): 45–73. http://dx.doi.org/10.2308/jata.2009.31.2.45.

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ABSTRACT: This paper examines how banks impound implicit taxes into loan interest rates. Economic theory predicts that the most flexible party bears the least tax cost. We hypothesize that mortgagors, being geographically fixed, are less flexible than banks and bear greater implicit tax costs, and that this effect diminishes when banks begin to compete across state lines after the 1994 Riegle-Neal Interstate and Branching Efficiency Act. Using data from 1977 to 2004 on banks’ and mortgagors’ state and federal taxes and detailed loan-specific data on mortgage originations, we investigate how in

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Batashev, R. V., and A. N. Bisultanov. "Study of the State of Carbon Regulation and Perspectives for Russia." BIO Web of Conferences 63 (2023): 07016. http://dx.doi.org/10.1051/bioconf/20236307016.

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This article aims to investigate the current state of the problem of carbon regulation in the world and to discuss the general concept of carbon regulation in Russia. The main mechanisms and approaches to regulating greenhouse gas emissions in the international aspect are considered. It is concluded that under conditions of transboundary carbon regulation it is important to move to preactive actions in the framework of climate policy and to focus on support of domestic economy competitiveness. Studies of the conceptual foundations of the application of economic instruments in the fight against

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Ivanova, Mеdeya V. "Institutional aspects of tax regulation of Arctic oil and gas projects." Север и рынок: формирование экономического порядка 25, no. 2/2022 (2022): 97–106. http://dx.doi.org/10.37614/2220-802x.2.2022.76.008.

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The article presents the issues of tax regulation connected to the implementation of oil and gas projects in the Arctic region of Russia. Over the past decades, revenue from oil and gas have dominated the state budget and, as a following, the country's economy. Fiscal policy has evidently become one of the main regulators of support and development of this industry. Currently, the mineral extraction tax, export duty and additional income tax have become the main types of payments for the use of subsoil. Current trends of exploration and development of deposits have shifted towards the seas and

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Sydorova, Elvira. "Рeculiarities of legal regulation of tax authorities of public authorities in Ukraine." Naukovyy Visnyk Dnipropetrovs'kogo Derzhavnogo Universytetu Vnutrishnikh Sprav 3, № 3 (2021): 331–39. http://dx.doi.org/10.31733/2078-3566-2021-3-331-339.

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The article reveals the features of the characteristics of public authorities as subjects of tax relations in Ukraine. It is emphasized that legal personality as a legal nature determines the elemental composition of the tax legal personality of the state and necessarily has three elements - its legal capacity, legal capacity and tort. The latter is a necessary component of the tax legal personality of the state. Taxpayers also have the right to demand from the state certain behavior and apply to the competent authorities (European Court of Human Rights) to apply to the state tax liability mea

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Агузарова, Л. А., Ф. С. Агузарова, and К. Э. Цаллаева. "TAX REGULATION OF INVESTMENT ACTIVITY." Audit and Financial Analysis, no. 01_2022 (March 3, 2022): 82–86. http://dx.doi.org/10.38097/afa.2022.23.12.001.

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В статье исследуются вопросы налогового регулирования инвестиционной деятельности. Для динамичного экономического развития страны целесообразно инвестировать денежные средства в различные проекты. Налогообложение в инвестиционной деятельности играет роль регулятора путем воздействия на инвестиционные процессы посредством налоговых инструментов. Рассматриваются формы предоставления налогового регулирования инвестиционной деятельности со стороны государства – налоговые преференции, налоговые каникулы и др. Авторы выявили актуальные проблемы, имеющиеся в области темы исследования, и предложили во

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Turyanskyy, Yuriy. "TRANSFORMATION OF TAX REGULATION IN EU COUNTRIES: POSITIVE EXPERIENCE FOR UKRAINE." Economic discourse, no. 1 (March 2020): 97–104. http://dx.doi.org/10.36742/2410-0919-2020-1-11.

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Introduction. Ukraine's active progress towards integration with the European social and economic space requires an update of domestic fiscal policy to ensure adequate cooperation with European countries. The need for changes in tax regulation in the context of integration processes actualises the issue of generalizing the features of fiscal policy in the EU with the identification of the most positive experience of reforming it. Methods. The following methds are used in conducting the research: systematic, institutional methods (to study the tax system and mechanisms for regulating tax relati

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null, Olga. "State Tax Regulation of Enterprises in the Conditions of Digitalization." International Journal of Accounting, Finance and Risk Management 10, no. 2 (2025): 86–93. https://doi.org/10.11648/j.ijafrm.20251002.11.

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The author have developed a methodological approach to analyzing the effectiveness of tax regulation of enterprises, which contributes to improving the efficiency of governmental tax regulation in the conditions of digitalization. It has been proved that scientifically substantiated strategic planning of tax revenues contributes to the optimization of limited resources of the territory, which are directed to effective spatial development. It can be actively applied both at the national level and at the level of regions and municipalities. The flexibility of the methodology is justified, which

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Savitska, Svitlana. "Tax Incentives as an Instrument of Tax Regulation of Ukraine." Modern Economics 26, no. 1 (2021): 135–40. http://dx.doi.org/10.31521/modecon.v26(2021)-20.

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Abstract. Introduction. In modern economic theory, theoretical discussions constantly arise about the feasibility and effectiveness of tax incentives. Tax incentives, under certain conditions, are an effective tool for supporting national competitiveness and creating a new technological core of any economic system, especially a transformational one. At the same time, the conditions for the effectiveness of the benefits provided are their strict purpose, time constraints and constant comprehensive monitoring. In addition, benefits have a certain psychological effect on business entities and inc

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Lohvinova, Olha V. "Modern Challenges of Adjusting the Effectiveness of the Application of Laws (on the Example of Tax and Legal Regulation)." Problems of legality 164 (2024) (May 10, 2024): 148–59. https://doi.org/10.21564/2414-990X.164.297335.

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The relevance of the research topic is determined by the current state of social relations. It is noted that the analysis of modern social relations cannot be carried out outside the boundaries of significant challenges that require not only their understanding, but also consideration in the relevant reform measures. The most important challenges today are the following: Russia’s war with Ukraine; European integration processes that characterize modern trends in Ukrainian development; digitization of all aspects of public life. Given the problems associated with this, the article defines

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