Academic literature on the topic 'Tax collection (Roman law)'
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Journal articles on the topic "Tax collection (Roman law)"
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Wójcik, Monika. "Zagadnienie nierówności społecznej w "De Gubernatione Dei" Salwiana z Marsylii : aspekty prawne." Prawo Kanoniczne 54, no. 1-2 (June 10, 2011): 339–55. http://dx.doi.org/10.21697/pk.2011.54.1-2.14.
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Salvian both recognized and censured social inequality, however, without transposing his critical attitude onto the relationship between freemen and slaves. For Salvian, this relationship was a point of reference, though indirect, to the relationship between man and God. Salvian considered the characteristics commonly attributed to slaves against the backdrop of Christian duties before God. When it comes to the situation of slaves, some Salvian’s opinions on the lord’s ius vitaenecisque are in conflict with the existing law, as, for instance, some provisions safeguarding slaves against owners’ abuse or lawlessness. Yet, such provisions might not have been fully observed in practice. Salvian recognizes some undeniable Roman flaws when examining the issue of exploitation of the poor by the rich. The main Salvian’s objections relate to both excessive financial burden laid on citizens by the state, as well as to the wealthy shifting the tax encumbrance to the needy. State legislation took some measures to remedy this situation, but, as follows from Salvian’s account, these regulations remained a dead letter. Salvian repeatedly touches on the problem of the ineffective state apparatus. In Salvian’s opinion, in the aftermath of the unjust state financial system, many Roman citizens fled to become the subjects of the barbarian rule. Salvian attributed ill intentions and oppression of the poor to the councillors; it was largely due to their tax collection powers. As follows from Salvian’s account, the councillors’ assumption of the function of tax collectors was to the significant detriment of social relations in cities. The author briefly reviews their role with the maxim: quot curiales, tot tyranni. Not infrequently, Salvian’s considerations seem rather selective, particularly with respect to the socio-political situation. In his opinion, the Roman Empire of the 5th century faced a dramatic economic slump, first, due to the barbarian invasions, and second, due to the poor administration.
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Park, Hyung Rae, and Xiaoman Hu. "A Study on the Collection of Additional Tax by the Customs Law and Tax Law." Journal of Korea Research Association of International Commerce 20, no. 4 (August 31, 2020): 65–80. http://dx.doi.org/10.29331/jkraic.2020.8.20.4.65.
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HENSZEY, BENJAMIN N. "USE TAX COLLECTION: PAST, PRESENT AND FURTURE." American Business Law Journal 25, no. 4 (December 1987): 635–51. http://dx.doi.org/10.1111/j.1744-1714.1987.tb01501.x.
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Suastika, I. Nengah. "Tata Cara Pemungutan Pajak dalam Perpektif Hukum Pajak." Jurnal Komunikasi Hukum (JKH) 7, no. 1 (February 2, 2021): 326. http://dx.doi.org/10.23887/jkh.v7i1.31686.
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This study aims to analyze the tax collection system, tax collection principles and tax collection system from a tax law perspective. This study is a normative juridical study to examine existing legal norms which are derived from statutory regulations. The data collection technique was carried out by means of literature study with the literature study guideline instrument that was developed independently. The data analysis technique is carried out descriptively, which begins with collecting data, reducing data, presenting data and drawing conclusions. The results of the analysis show that the tax collection system can be divided into three, namely the real system, the fictitious system and the mixed system. The principle of tax collection consists of the principle of domicile, the principle of source and the principle of nationality. The tax collection system consists of an official assessment system, a semi self-assessment system, a full self-assessment system and a withholding system. Based on the Indonesian tax law, the tax collection system uses the real system. Meanwhile, the principle of tax collection uses the principle of domicile, the principle of source and the principle of nationality. The tax collection system uses a self-assessment system where the taxpayer fills in according to statutory provisions.
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Andrlík, Břetislav. "Collection of road tax in the years form 1993–2011 in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 61, no. 2 (2013): 273–82. http://dx.doi.org/10.11118/actaun201361020273.
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The article deals with the position of road tax in the tax system of the Czech Republic. It focuses on the analysis of road tax collection in the years 1993–2011 and the determination of reasons for change in the collection amount in the individual monitored years, especially in connection to amendment of the basic law, which is law No. 16/1993, Road Tax Code. Within the frame of the analysis not only the absolute collection of road tax is quantified and discussed, but also basic statistic indicators are calculated, e.g. growth rate or absolute increase of road tax collection. Part of the paper deals with the road tax yield. The paper judges the success rate of the tax administrator in collecting the same amount of financial means which was ordered by the tax administrator for the particular tax period. In the next part the share of road tax collection on the whole tax collection in the Czech Republic is measured and discussed on the determined time axis.
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Hamja, Hamja. "DAMPAK PUNGUTAN PAJAK DILIHAT DARI SEGI HUKUM, EKONOMI DAN SOSIOLOGI." Yustitia 4, no. 1 (April 20, 2018): 49–54. http://dx.doi.org/10.31943/yustitia.v4i1.33.
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Tax is a mandatory contribution for people who have fulfilled the entry requirements to become taxpayers. The tax is expected to improve the welfare of all people. The tax cannot be felt directly by the community. The implementation of tax collection must have a clear regulation. The purpose of this article is to determine the impact of tax collection in terms of the economy perspective; to know the impact of tax collection if viewed from a legal perspective; to know the impact of tax collection if viewed in terms of sociology. The results of the study indicate that Article 1 of Law Number 6 of 1983 in conjunction with Law 28 of 2007, the definition of tax is a mandatory contribution to the State owed by an individual or entity that is compulsory based on the Law, by not receiving direct compensation and used for State needs for the greatest prosperity of the people. Tax is one of the sources of government revenue. It means that the increase in tax collection directly increases government revenues. Thus, the tax has several functions, namely the function of the budget (budgetair) and the regulating of function (regurelend).
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Nugraha, Hendra Akbar, Fikri Adiyasa Rosidin, Wimba Roofi Hutama, and Muhammad Gaidy Wiratama. "The Authority Concerning the Collection of Groundwater Taxes After the Law No. 23 Year 2014 in the City of Surabaya." Yuridika 35, no. 3 (September 1, 2020): 519. http://dx.doi.org/10.20473/ydk.v35i3.17880.
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Groundwater tax is a tax on the extraction and/or utilization of ground water. Based on Act No. 28 of 2009 concerning Local Taxes and Levies, Groundwater Taxes, the authority to collect taxes is carried out by the Municipality Government. Tax collection cannot be levied, what is meant by not being able to be bought is that the entire process of tax collection activities cannot be submitted to third parties. This provision shows that the groundwater tax collection system is a self-assessment system. The purpose of self-assessment is that taxpayers are given full trust to calculate, calculate, pay and self-report taxes owed. With this implementation, the Regional Revenue Service officers who become tax authorities are only tasked with overseeing the implementation of tax obligations by taxpayers. Tax collection cannot be levied, the authority to collect groundwater tax is given to the Provincial Government as stipulated in Act No. 23 of 2014 concerning Regional Government.
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Stein, Peter. "The tradition of Roman law in Europe." European Review 2, no. 4 (October 1994): 289–94. http://dx.doi.org/10.1017/s1062798700001228.
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In antiquity, Roman law was a case-law system built up gradually through the creation and elaboration of specific remedies for particular fact-situations. The 6th century Byzantine emperor Justinian converted it into a collection of authoritative texts. They were rediscovered in the 12th century at Bologna and, since they provided arguments relevant to most problems of law and government, were studied in all European universities. Adapted by commentators, Roman law became a ius commune, which was ‘received’ to a greater or lesser degree into the national laws of modern European states.
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Kiser, Edgar, and Danielle Kane. "The Perils of Privatization." Social Science History 31, no. 2 (2007): 191–212. http://dx.doi.org/10.1017/s0145553200013729.
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Almost all premodern states and empires used privatized tax collection. Roman history is a good research site for the study of tax farming because it provides ample variation on its extent and effectiveness while controlling for many other factors. Tax farming began in the early Republic, was expanded but became more exploitative in the late Republic, and then was abolished for some types of taxes and was more centrally controlled for others in the Empire. We use a sociological version of agency theory to explain these changes. In addition to well-known causes of the use and effectiveness of tax farming, such as the size of the empire, the level of development of communications technologies, and the type of tax collected, we show that a major determinant in the Roman case was the characteristics of principals, a function of the form of the state. Differences between the Republic and the Empire can be traced to differences between the senate, which ruled in the former, and the emperors, who ruled in the latter. The perils of privatization in the late Republic were mainly caused by characteristics of the principals, especially the fact that the Roman senate was a multiple principal with a “revolving-door” relationship with the agents it was supposed to control, and were exacerbated by direct senatorial investment in tax farms.
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Dias, Bruno Fernandes. "FORCED TAX COLLECTION PROCEEDINGS IN BRAZIL: AN OVERVIEW OF FEDERAL LAW NO. 6,830." PANORAMA OF BRAZILIAN LAW 2, no. 2 (May 26, 2018): 267–85. http://dx.doi.org/10.17768/pbl.v2i2.34393.
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In Brazil, despite there being specific legislation regulating forced tax collection proceedings, these are still largely influenced by case law of national courts. We are now living in the third decade of Federal Law No. 6,830, promulgated in 1980, which aimed to guarantee greater privileges to the treasury in the course of the debt collection saga. However, the many loopholes and lacunae gaping throughout the text have left all stakeholders – government, taxpayers and judges – somewhat exasperated. Part II of this Paper analyzes the main features of forced tax collection proceedings: registration of the tax liability, presumption of liquidity and certainty; definition of “responsible” persons in terms of the law; collateralization and challenges to the debt; and the tax liability vis-à-vis other debts. A brief look is given to other pieces of procedural legislation related to tax disputes, most importantly the suits for a writ of mandamus; actions for restoration of undue payments, and actions for annulment. Finally, summaries of case law of the Superior Court of Justice are considered. These form an essential part of Brazilian sources of case law, most especially in tax proceedings.
Dissertations / Theses on the topic "Tax collection (Roman law)"
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Mahlunge, Amanda Nyasha. "The new dispensation governing the collection of Value Added Tax on electronic commerce supplies in South Africa." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/12896.
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Includes bibliographical references.The primary focus of this paper is on the cross-border supply of electronic services into South Africa by non-resident e-commerce businesses. This paper will discuss the nature of electronic commerce (e-commerce) and electronic services; the impact that e-commerce has on indirect taxes such as value-added tax; the previous legislation and its shortfalls; the nature of the new legislated VAT amendments; the problems that were faced by the tax authorities in its efforts to enact the new tax VAT amendments; the problems that the South African Revenue Services (SARS) may face in enforcing compliance with the new tax legislation; the guidelines that have been put forward by the Organisation for Economic Co-operation and Development (OECD) with regard to international trade over the internet; and the measures that have been put in place in other jurisdictions that directly deal with e-commerce.
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Theron, Nico. "A comparative study of value added tax collection methods in the context of e-commerce and virtual worlds from a South African perspective." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26408.
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E-commerce and transactions in virtual worlds has monetary value and may lead to actual cash flows. Where real money trade occurs tax authorities are bound to seek ways and means in which to levy and collect taxes (Pienaar, 2008:38). Previous research on the application of the South African income tax laws to transactions in virtual worlds has been conducted. The application of the charging section of the value added tax laws in South Africa has also been researched in the context of e-commerce and transactions in virtual worlds. Limited research has been conducted on the actual value added tax collection methods in the context of e-commerce and transactions in virtual worlds. This study critically analyses the value added tax collection methods employed in South Africa in the context of ecommerce and transactions in virtual worlds and compares the extent of its application to the extent of the goods and services tax collection methods’ application employed in Australia in this context. The study concludes that that the value added tax collection methods employed in South Africa and the goods and services tax collection methods employed in Australia are similar. Special rules have been adopted in Australia to ensure goods and service taxes are collected on the supply electronic goods. This is not the case in South Africa. However, in the case of transactions in virtual worlds, both countries’ collection methods struggle in ensuring value added tax and goods and service taxes is collected where the supplier of a virtual item is foreign in relation to South Africa or Australia. AFRIKAANS : E-commerce en transaksies in virtuele wêrelde het monetêre waarde en mag in sekere omstandighede kontantvloeie tot gevolg bring. Wanneer regte geld verhandel word sal belasting owerhede altyd maniere soek om belasting the hef op die onderliggende transaksies en dit in te vorder (Pienaar, 2008:38). Vorige navorsing rakende die toepassing van die Suid Afrikaanse inkomste belasting wetgewing in virtuele wêrelde is al voorheen gedoen. The toepassing van die heffings artikel in the belasting op toegevoegde waarde (BTW) wetgewing op e-commerce en transaksies in virtuele wêrelde was ook al vorheen nagevors. Min navorsing was gevind wat aleenlik fokus op die invorderings meganismes in die BTW wetgewing in die konteks van transaksies in virtuele wêrelde en e-commerce. Hierdie studie analiseer krities die toepassing van die invorderings meganismes in die Suid Afrikaanse BTW wetgewing in die konteks van e-commerce en transaksies in virtuele wêrelde en vergelyk die toepassing daarvan met die toepassing van die Australiaanse goods and services tax wetgewing se invorderings meganismes in dieselfde konteks. Die studie lig uit dat die twee lande se invorderings meganismes baie dieselfde is. The Australiaanse wetgewing maak egter spesiale voorsiening vir lewerings met betrekking tot e-commerce. Dit is nie die geval in Suid Afrika nie. Met betrekking tot transaksies in virtuele wêrelde sukkel beide lande se invorerings meganismes om seker maak dat BTW en goods and services tax ingevorder word waar die verskaffer nie Suid Afrikaans of Australiaans is nie.Dissertation (MCom)--University of Pretoria, 2012.
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Aguayo, López Juan Maximiliano. "The Tax Obligation and the Payment: Before the Start of Coercive Collection - in the Peruvian Legislation. Notes and Disquisitions." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118235.
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This article presents in general terms the nature and characteristics of some of the key legal institutions of taxation such as tax legal relationship, the principal tax liability and payment as means to cease the obligation (before the actions that can display the State for tax debt collection) and also explaining the most important legal policy issues that such institutions have received in Peru.El presente artículo expone, de manera general, la naturaleza y características de algunas de las instituciones jurídicas fundamentales del Derecho Tributario, tales como la relación jurídico tributaria, la obligación tributaria principal y el pago, como modo de extinción de ésta (antes del inicio de los actos que puede desplegar el Estado para realizar la cobranza coactiva de los tributos); explicando –cuando corresponda– los aspectos normativos más importantes que regulan tales instituciones en el Perú.
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Schweitzer, A. G. "Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue." Master's thesis, University of Cape Town, 1991. http://hdl.handle.net/11427/22172.
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Bibliography: pages 133-135.There is an administrative law relationship between the taxpayer and the Commissioner for Inland Revenue, (hereinafter referred to as 'the Commissioner') The basis of this relationship is that the Commissioner is required to collect tax and the taxpayer is required to pay the tax. In exercising his powers under the Income Tax Act No. 58 of 1962 (hereinafter referred to as the Act), the Commissioner has been conferred with discretionary powers. In this thesis, this administrative law relationship is examined with specific reference to the means of regulating the exercise by the Commissioner of his discretionary powers. There are a number of ways in which the discretionary powers of the Commissioner may be regulated. Generally discretion may be regulated by 'rule based administrative action' (1). This means that discretionary power is exercised subject to internal rules which state how discretionary power must be exercised. Another method of regulating the exercise of discretionary power is subsumed under the category of 'adjudicative techniques of decision' (2). The essence of the latter category is that the affected person participates in the decision which affects him. The exercise of discretionary power may be regulated furthermore if the Minister who has responsibility for the Department is required to be responsible for and account publicly for the actions of his subordinate. In this thesis, examples of rule based administrative action and adjudicative techniques of decision are examined.
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Takano, Caio Augusto. "Limitações aos deveres instrumentais tributários (aplicação do art. 113, §2º do código tributário nacional)." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-29052016-181728/.
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Pouca atenção tem merecido o estudo dos deveres instrumentais tributários pelos estudiosos do direito tributário em nosso país, com a preocupação de conferir contornos nítidos ao regime jurídico dos deveres instrumentais dentro do sistema tributário brasileiro e, em especial, de examinar a quais limitações está adstrita a Administração Pública na imposição desses deveres. O presente trabalho visa tentar suprir, em alguma medida, essa lacuna, promovendo uma análise das limitações à imposição de deveres instrumentais tributários, que leve em consideração, não apenas os princípios que conformam seu regime jurídico, mas, principalmente, a existência de regras objetivas disciplinando o tema, partindo-se da premissa de que, genericamente, dicções principiológicas, por sua abstração, não são suficientes para a adequada regulação das condutas intersubjetivas, seja entre particulares, seja entre estes e o Poder Público. Merecerá especial atenção a regra inserta no art. 113, §2º do Código Tributário Nacional, de forte vocação limitadora, especificamente no que tange à investigação do conteúdo semântico da expressão interesse da arrecadação ou da fiscalização dos tributos, que, a nosso ver, constitui a pedra-de-toque do regime jurídico dos deveres instrumentais e das sanções punitivas impostas em virtude de seu descumprimento. Por fim, buscar-se-á conferir a devida importância aos custos de conformidades e demonstrar que seu estudo é relevante para o sistema tributário, na medida em que tais custos, enquanto efeito econômico da imposição de deveres instrumentais, implicam efeitos relevantes no âmbito jurídico, inclusive restrições no âmbito de proteção de direitos fundamentais dos contribuintes.The study of ancillary obligations has often been neglected by scholars of Tax Law in Brazil, namely studies concerned about defining the outlines of its framework within Brazilian tax system and, especially, to which boundaries is the Public Administration bound when imposing such obligations. This study aims to overcome this gap to some extent, providing a comprehensive analysis of the limitations to the imposition of tax ancillary obligations, investigating not only the legal principles that conform its framework, but, first and foremost, the existence of objective rules addressing this subject, based on the premise that, generically, legal principles themselves, due their natural abstraction trait, are insufficient to satisfactorily regulate inter-subjective behaviors, whether between individuals or between individuals and State. The rule set forth by article 113, §2º of Brazilian Tax Code will receive special attention in the proposed analysis, due its limit-orientation, particularly in regard to the investigation of the semantic content of the expression interest of tax collection or tax inspection, which represents the touchstone of the tax ancillary obligations framework, as well of the punitive sanctions imposed due its incompliancy. At last, this study will attempt to give appropriate relevance to the compliance costs, by demonstrating that they matter to a tax system, as such costs, despite being an economic effect of the imposition of tax ancillary obligations, do affect the legal system and, for such, also implies legal effects, as restrictions in the scope of protection of taxpayers fundamental rights.
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Landa, Arroyo César. "Control constitucional de los tributos con fines extrafiscales en el perú." THĒMIS-Revista de Derecho, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/109256.
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Traditionally, it has been understood that taxes have only a collection purpose. Nevertheless, our constitutional tax legal system has allowed the existence of extra tribute taxes, that is, those who pursue “something else” Are they constitutionally legitimate? In this article, and on the basis of thejurisprudence of the Constitutional Court of Peru, the author explains its content and their sustenance, as well as its limits: the principles of Constitutional Tax Law.Tradicionalmente se ha entendido que los tributos sólo cuentan con un propósito recaudatorio. Sin embargo, nuestro sistema constitucional tributario ha permitido la existencia de los tributos extrafiscales; aquellos que persiguen “algo más” ¿Son acaso constitucionalmente legítimos? En este artículo, y sobre la base de la jurisprudencia del Tribunal Constitucional del Perú, el autor explica su contendido y su sustento, así como sus límites: Los principios del Derecho Constitucional Tributario.
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Villanueva, González Martín. "SUNAT: Torpedeando a la Marina Mercante Nacional." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/117147.
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In this article, the author describes the problems that come through the Peruvian shipping companies because of misinterpretations made by the tax authority about the scope of the Law for reactivation and promotion of the National Merchant Marine; to harmful tax collection procedures and poor debt settlement system controversies between taxpayers and the Tax Administration.En el presente artículo, el autor describe los problemas por los que viene atravesando las empresas navieras peruanas debido a las equivocadas interpretaciones que realiza la Administración Tributaria acerca de los alcances de la Ley de reactivación y promoción de la Marina Mercante Nacional; a los perjudiciales procedimientos de cobranza de deudas tributarias, y al deficiente sistema de solución de controversias suscitadas entre los contribuyentes y la Administración Tributaria.
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Bolaños, Bolaños Lucía del Carmen. "La justicia tributaria en el impuesto de la renta a las personas naturales en Colombia: Una perspectiva del Derecho Comparado." Doctoral thesis, Universitat de Barcelona, 2018. http://hdl.handle.net/10803/667086.
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La idea que convoca esta investigación es la tendencia natural e histórica del Derecho hacia lo justo. Esa búsqueda constante y propósito irrenunciable de cualquier ordenamiento jurídico que debe inspirar sus sistemas de Derecho, como el Sistema Tributario (ST), «la justicia» y en concreto para esta investigación la justicia tributaria.
Los objetivos y metodología del trabajo se estructuran en cuatro capítulos articulados de la misma forma: i) Título, ii) Sumario, iii) Objetivo del capítulo, v) Desarrollo del contenido y vi) Epílogo.
El primer capítulo aborda los diferentes enfoques de la justicia, su relevancia histórica y cultural como núcleo esencial de todo sistema jurídico. Se plantea por qué y el cómo la justicia es un principio jurídico tributario vinculante y limitante, se expone la pluralidad jurídica conceptual que encierra el concepto; pero recordando que ello no puede ni debe ser razón para claudicar su búsqueda.
El segundo capítulo se enfoca en el estudio de los principios constitucionales materiales desde el Derecho Comparado. Se realiza un análisis conjunto de los principios inspiradores del ST español y el ST colombiano, evidenciando como el ordenamiento tributario colombiano con referencia a los principios es por poco un reflejo de los desarrollos dogmáticos, jurisprudenciales y doctrinales de España. Cada principio es analizado desde los criterios generales, para finalizar con la extracción de unos criterios específicos.
El tercer capítulo expone la estructura del IRPN en Colombia en perspectiva comparada con España. Se hace una descripción de los elementos básicos sujeto activo, el hecho generado, base gravable y tarifa, a la vez que se develan algunas situaciones que pueden ser indicativas de injusticia tributaria, que podrán ser retomadas en el cuarto capítulo.
El capítulo final parte de un examen de los principios constitucionales materiales en Colombia desde la línea jurisprudencial de la CCCOL, realizando un recorrido retroactivo de 1991 a 2017, centrándose cuantitativamente en los años 2015 a 2017, cualitativamente se recurrió a la categoría de sentencias, su relación directa con los principios tributarios materiales, la jurisprudencia anterior citada, obteniendo un universo de análisis en 37 providencias. En la revisión y análisis de la línea jurisprudencial de CCCOL, se detecta que uno de los derechos más discutidos por su posible vulneración es el derecho fundamental al mínimo vital, razón por la cual el centro de algunos casos analizados versan sobre el conflicto entre este derecho y los principios materiales. Así, se finaliza con el análisis de proporcionalidad para ponderar el efecto de las disposiciones del IRPN sobre los derechos del contribuyente, para construir reglas y subreglas por medio de las cuales se logre un mayor grado de justicia en la distribución de la carga tributaria a efectos del IRPN en Colombia.
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Barreto, Carlos Eduardo Gonzales. "A tutela penal da ordem tributária no estado democrático de direito." Pontifícia Universidade Católica de São Paulo, 2012. https://tede2.pucsp.br/handle/handle/5965.
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Previous issue date: 2012-10-17This master thesis has as purpose, given the current importance of tax collection in the national scenario, to analyze how this institute is tutored in Brazil by the criminal law and procedural criminal law. Thus, aiming at reaching this object, it was primarily performed a study of the history and characteristics of the Democratic Rule-Of-Law State, adopted in the Federal Constitution of 1988, of its supporting pillars, namely, the sovereignty, citizenship and the dignity of the human person and also the constitutional principles that guide the punitive power of the State. Thereafter, in an analysis on the advance of global criminality, which has as main figure the Economic Criminal Law, it was found that under the pretext of combating it, the society started to clamor for a more punitive State, which, consequently, leaded in certain moments to a reduction of the individual rights and guarantees. In Brazil, this reflex could be seen in the tax crimes, when the Judiciary allowed, as a manner of combating the tax criminality, the use of generic denounces. Still based on the purpose of this work, it is important to emphasize that the protection given by the Federal Constitution to the tax order about Brazil, which, in thesis would justify the application of the criminal and procedural criminal tutelage over this institute. To that end, a complete approach on the typical figures and the criminal procedure of the tax crimes provided in Law No. 8.137/90 is performed, and how these crimes are treated in countries like Portugal and Spain, which have a historic and cultural connection with Brazil. Finally, in spite of the Brazilian legislator using the criminal tutelage in the protection of the tax order, it is also verified that the great objective of the State in the criminal tax area is to ensure the tax collection. That premise may be proven before the history of laws that allowed, and still allow, the suspension or extinction of the punitive claim before the tax payment in installments or payment of the tax debt, respectively, which raises the discussion on the real necessity of criminalization of tax torts
A presente dissertação de mestrado tem por objetivo, diante da atual importância da arrecadação tributária no cenário nacional, analisar como este instituto é tutelado no Brasil pelo direito penal e processual penal. Assim, visando alcançar este objetivo, primeiramente realizou-se um estudo da história e das características do Estado Democrático de Direito, adotado na Constituição Federal de 1988, de seus pilares de sustentação, quais sejam, a soberania, cidadania e a dignidade da pessoa humana e também dos princípios constitucionais orientadores do poder punitivo do Estado. Em seguida, numa análise sobre o avanço da criminalidade global, que tem como figura principal, o Direito Penal Econômico, constatou-se que, sob o pretexto de combatê-la, a sociedade passou a clamar por um Estado mais punitivo, que, consequentemente, levou em determinados momentos a uma diminuição dos direitos e garantias individuais. No Brasil, este reflexo pôde ser visto nos crimes tributários, quando foram permitidas pelo Poder Judiciário, como forma de combater a criminalidade tributária, a utilização de denúncias genéricas. Ainda com base no objeto deste trabalho, destaca-se a proteção que a Constituição Federal destina a ordem tributária sobre Brasil, que, em tese justificaria a aplicação da tutela penal e processual penal sobre este instituto. Para tanto, é realizado um estudo completo a respeito das figuras típicas e ao processo penal dos delitos tributários previstos na Lei nº 8.137/90, e como estes crimes são tratados em países como Portugal e Espanha, que mantém uma ligação histórica e cultural com o Brasil. Por fim, em que pese o legislador brasileiro utilizar a tutela penal na proteção da ordem tributária, verifica-se também que o grande objetivo do Estado na seara penal tributária é garantir a arrecadação tributária. Esta premissa pode ser comprovada diante do histórico de leis que permitiram e, ainda permitem, a suspensão ou extinção da pretensão punitiva mediante o parcelamento ou pagamento do débito tributário, respectivamente, o que suscita a discussão acerca da real necessidade de criminalização dos ilícitos tributários
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Boreš, Martin. "Kvantifikace dopadů zavedení jednoho inkasního místa." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-197409.
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In this diploma thesis, "Quantifying the impacts of implementation of the second phase of the introduction of a Single Collection Point", the reader will become familiar with the impacts of the implementation of the second phase of a Single Collection Point - the law on public insurance and administration of income tax of individuals and some provisions of the Act to amend the Acts relating to the establishment of a Single Collection Point and other changes in tax and insurance laws. The first descriptive part is devoted to the development of the project "Single Collection Point" as a whole. The main goal of this work is to identify the impacts on different groups of taxpayers because of the full implementation of the second phase of a Single Collection Point. Processing of the obtained information, I come to the main conclusion that the full implementation of the second phase of a Single Collection Point entails a reduction in the tax burden for the self-employed people, increase the tax burden for the people without taxable income and then also shift the tax burden from the employer to the employee.
Books on the topic "Tax collection (Roman law)"
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Puliatti, Salvatore. Il "D e iure fisci" di Callistrato e il processo fiscale in età severiana. Milano: A. Giuffrè, 1992.
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Maganzani, Lauretta. Pubblicani e debitori d'imposta: Ricerche sul titolo edittale De publicanis. Torino: G. Giappichelli, 2002.
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Malmendier, Ulrike. Societas publicanorum: Staatliche Wirtschaftsaktivitäten in den Händen privater Unternehmer. Köln: Böhlau, 2002.
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A, Campbell William. Property tax collection in North Carolina. 3rd ed. Chapel Hill: Institute of Govt., University of North Carolina at Chapel Hill, 1988.
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Council, Wisconsin Legislature Legislative. Legislation on property tax collection laws: 1987 Assembly Bill 870, relating to property tax collection laws. Madison, Wis: Legislative Council Staff, 1988.
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Kharabanda, S. R. Commercial's tax deduction and collection at source under Income Tax Act, 1961. Delhi: Commercial Law Publishers, 2000.
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Kharabanda, S. R. Commercial's tax deduction and collection at source under Income Tax Act, 1961. 3rd ed. Delhi: Commercial Law Publishers (India)., 2001.
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Taxing culture: Towards a theory of tax collection law. Aldershot, Hants, England: Ashgate/Dartmouth, 2002.
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Srinivasan, K. Law of tax settlements and disclosures. New Delhi: Vidhi Foundation, 1991.
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Library, Columbia University Law. Catalog of the Roman law collection of the Columbia Law School Library. Boston: G.K. Hall, 1989.
Find full textBook chapters on the topic "Tax collection (Roman law)"
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Jansen, Corjo. "Accidental Harm Under (Roman) Civil Law." In The Frontiers Collection, 233–47. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-26300-7_13.
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Sunarti, E. S., and T. Hayati. "Paradox of groundwater tax collection." In Law and Justice in a Globalized World, 119–26. Routledge, 2017. http://dx.doi.org/10.9774/gleaf.9781315223292_17.
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"Tax Collection in Roman Arabia: New Evidence from the Babatha Archive." In The Near East under Roman Rule, 322–33. BRILL, 1998. http://dx.doi.org/10.1163/9789004351530_022.
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Miller, Geoffrey Parsons. "Rome and the Economics of Ancient Law I." In Roman Law and Economics, 1–10. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780198787204.003.0001.
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This chapter serves as an introduction to the essays in this collection by exploring the ways in which contemporary economic theory can be used to ask new questions about the law and economies of ancient societies. The chapter begins with a review of the importance of Roman law as an academic discipline to legal historians. It then introduces the overall theme of the collection by reviewing the ways in which historians of the ancient economy and of ancient law have made use of economic theory to understand better the relationship between law and the economy in the Roman world. The chapter then goes on to discuss the individual chapters in this volume. It focuses in particular on the ways in which economic theory informs the approaches that the authors, both legal and economic historians, take in their essays. The chapter will thus set the individual chapters in a broader scholarly perspective and will seek to explain why economic methods are a fruitful way to understand Roman Law and Roman economic history.
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Frecknall-Hughes, Jane. "The Revolt of Boudica and the Iceni – A Roman Tax Revolt (or not)?" In Studies in the History of Tax Law. Hart Publishing, 2021. http://dx.doi.org/10.5040/9781509939909.ch-001.
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"Self-assessment: Aftermath, and Towards a Theory of Tax Collection Law." In Taxing Culture, 253–61. Routledge, 2017. http://dx.doi.org/10.4324/9781315241753-9.
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Hansmann, Henry, Reinier Kraakman, and Richard Squire. "Incomplete Organizations." In Roman Law and Economics, 199–232. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780198787204.003.0008.
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This chapter analyzes ancient Rome’s law of business entities from the perspective of asset partitioning, the delimiting of creditor collection rights based on the distinction between business assets and personal assets. Asset partitioning, which is an essential legal attribute of modern business forms such as the partnership and the business corporation, reduces borrowing costs by simplifying credit-risk assessment and expediting insolvency proceedings. The chapter finds that ancient Roman business arrangements, such as the societas and the slave-run business endowed by the slaveowner with a peculium, did not give business creditors the first claim to business assets, making these forms of organization non-entities according to the criterion of asset partitioning. It appears that the only true legal entity used to form profit-seeking firms was the societas publicanorum, which roughly resembled the modern limited partnership. But use of that form was generally confined to firms that provided public services under contract with the state. Moreover, the societas publicanorum was essentially a creature of the Republic, and was largely abandoned during the Empire. Although Rome had a complex economy and sophisticated commercial law, and was familiar with most of the types of asset partitioning seen in modern legal systems, it ultimately failed to develop legal entities for general use in commerce. Apparent reasons include the Roman aristocracy’s disparagement of commerce, the emperors’ wariness of strong organizations outside the state, and the society’s continuing reliance on the family—a durable and complex legal entity in its own right—to handle many commercial needs.
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Dimopoulou, Athina. "Lesbos in the Roman Empire." In Law in the Roman Provinces, 267–83. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780198844082.003.0014.
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This chapter presents a synthesis of the information available on law in Roman Lesbos, starting with the integration of the island into the Roman Empire through a combination of war and/or alliance treaties between Rome and the cities of Mytilene and Methymna. The terms of these treaties that are related to the legal realm will be examined, as well as senatus consulta, edicts, and letters by Pompey, Julius Caesar, and Augustus granting or confirming legal privileges, as preserved on inscriptions from Lesbos. Other issues that this chapter considers include: the role of local elites as carriers of ideas and innovations related to law and as ambassadors of local interests before the Roman administrators; the cursus honorum of descendants of the Romanized local elite; the strong presence of Roman negotiatores in local communities and gymnasia; the integration of the cities of Lesbos in conventa iuridicii of Asia Minor; the growth of imperial cult, the importance of priesthood in Roman Lesbos and related local legislation; the competence of local institutions; information on the operation of associations, familiae and cives romani; and finally the collection of Roman taxes under Diocletian.
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Seymour, Jennifer, Clare Firth, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth, and Elizabeth Smart. "5. Income tax." In Foundations for the LPC 2020-2021, 66–81. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198858430.003.0005.
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Income tax is an essential part of a lawyer’s knowledge and professional training. Whilst it is not necessary to have knowledge to the extent that a specialist tax lawyer would have, it is necessary to have knowledge and understanding sufficient to recognise its implications as they arise and affect the client and ourselves. This chapter discusses sources of income tax law; collection and payment of income tax; rates of income tax and allowances; calculation of income tax; sources of taxable income; and charitable giving. This chapter covers the changes introduced by the March 2020 Budget.
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Wright, Kathryn, Clare Firth, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth, and Elizabeth Smart. "5. Income tax." In Foundations for the LPC 2019-2020, 66–81. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198838562.003.0005.
Full textAbstract:
Income tax is an essential part of a lawyer’s knowledge and professional training. Whilst it is not necessary to have knowledge to the extent that a specialist tax lawyer would have, it is necessary to have knowledge and understanding sufficient to recognise its implications as they arise and affect the client and ourselves. This chapter discusses sources of income tax law; collection and payment of income tax; rates of income tax and allowances; calculation of income tax; sources of taxable income; and charitable giving. This chapter covers the changes introduced by the Autumn 2017 Budget.
Conference papers on the topic "Tax collection (Roman law)"
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Korenková, Marcela, Milan Maroš, and Michal Levický. "Nelegálne zamestnávanie na Slovensku." In XXIV. mezinárodního kolokvia o regionálních vědách. Brno: Masaryk University Press, 2021. http://dx.doi.org/10.5817/cz.muni.p210-9896-2021-24.
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The employer is obliged to proceed with accordance with a large number of legal norms. The act of law no. 82/2005 Collection of laws on Illegal employment is one of them. The article presented deals with the topic of illegal employment. The goal of the article is to analyse the actual situation concerning the illegal employment considering the individual regions of Slovakia based on data provided by National Labour Inspectorate, Central Office of Labour, Social Affairs and Family and Offices of Labour, Social Affairs and Family. Based on information acquired, it is possible to state, that the most violations of the prohibition of illegal employment were discovered by inspections in the Nitra, Bratislava and Košice Regions. The least number of violations of the prohibition of illegal employment discovered by the competent authorities were in the Trenčín Region. It should be in the interest of the state that the people work based on legal contracts as it is the base of financial and budgetary stability of the state in the field of taxes and levies. Because of that reason, it would be suitable to intensify the inspections in the field concerned. The improvement of the economic environment and decreasing of the tax-levy burden of employers could also help to reduce the attractivity of illegal employment to the employers.