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Journal articles on the topic 'Tax relations'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Farkhutdinov, Ruslan Damirovich. ""Tax reconstruction" in tax legal relations." Налоги и налогообложение, no. 5 (May 2022): 52–61. http://dx.doi.org/10.7256/2454-065x.2022.5.38223.

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The relevance of annual legal changes and the novelty of the application of such norms and definitions in tax legal relations, which are absent in law, predetermines the need to study such a scientific phenomenon as "tax reconstruction". The purpose of the study is regulators that allow protecting the interests of taxpayers by identifying the limits of the impact of public law on the subjects of such legal relations. The methodology was the application of system analysis and synthesis, induction and deduction, a conceptual approach to achieving a reasonable balance of public and private intere

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2

Krasyukov, A. V. "Property tax relations." Proceedings of Voronezh State University Series Law, no. 1 (2023): 175–81. http://dx.doi.org/10.17308/law/1995-5502/2023/1/175-181.

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3

Мамбетова, А. А., З. А. Клюкович, and А. К. Мусаелян. "Harmonization of tax relations." Экономика и предпринимательство, no. 4(117) (June 1, 2020): 1253–56. http://dx.doi.org/10.34925/eip.2020.117.4.269.

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В статье представлено исследование налоговых взаимоотношений в системе государственного налогового менеджмента. Анализ осуществлен на основе критической оценки условий, препятствующих принятию оптимальных решений в сфере управления налогообложением. Рассмотрены вопросы налоговой этики или фискальной культуры в российской практике государственного управления, меры, направленные на противодействие коррупции с целью гармонизации экономических интересов государства и налогоплательщиков. Результаты исследования могут быть положены в основу совершенствования стандартизации деятельности налоговых слу

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4

Aseev, D. V., and N. G. Ohanyan. "PARTICIPANTS OF TAX LEGAL RELATIONS." Vektor nauki Tol'yattinskogo gosudarstvennogo universiteta. Seriya Ekonomika i upravlenie, no. 2 (2021): 5–10. http://dx.doi.org/10.18323/2221-5689-2021-2-5-10.

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The paper considers the reduction in the composition of subjects of tax legal relations because of amendments to Art. 9 of the RF Tax Code. The authors analyze possible consequences caused by the quantity changes in the composition of members of tax legal relations in the taxes and fees legislation and what impact it had on tax legal relations. The paper considers the participants of tax legal relations and the peculiarities of their status. In particular, the paper examines in more detail such subjects as taxpayers, payers of fees, tax agents, largest taxpayers, and a consolidated group of ta

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5

KАSIANENKO, Liubov M., Nataliа I. ATAMANCHUK, Olena O. BOIKO-SLOBOZHAN, Olena V. SHAKIROVA, and Sergiy O. DANILOV. "Subjects of Tax Relations: Features of Legal Status and Classification." Journal of Advanced Research in Law and Economics 10, no. 7 (2019): 2024. http://dx.doi.org/10.14505/jarle.v10.7(45).11.

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The relevance of the subject matter is conditioned upon the fact that nowadays, both tax law theory and the current tax legislation fail to provide a single, unified definition of the concept of ‘subject of tax relations’. Furthermore, there is no clear criteria for the division of subjects of tax relations into types, which makes it impossible to establish the exact scope of participants in tax relations, and to determine the level of their tax legal personality. The purpose of this paper is to determine the scope of participants in tax relations, to analyze and clarify the legal status of es

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6

Havrilenko, N. V. "TAX LOGISTICS IN THE STATE TAX RELATIONS MANAGEMENT SYSTEM." Juridical scientific and electronic journal, no. 10 (2023): 325–27. http://dx.doi.org/10.32782/2524-0374/2023-10/77.

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7

o’g’li, Ibragimov Boburshoh Bohodir. "THEORETICAL AND LEGAL ISSUES OF TAX RELATIONS REGULATION." International Journal of Psychosocial Rehabilitation 24, no. 04 (2020): 3169–77. http://dx.doi.org/10.37200/ijpr/v24i4/pr201427.

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8

Ahrorov, Zarif, Oleksandr Sharin, Sherkhon Tuychiev, et al. "Tax Relations: Current Thinking and New Realities." E3S Web of Conferences 452 (2023): 05027. http://dx.doi.org/10.1051/e3sconf/202345205027.

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Considering taxes to be the universally recognized regulator of the economy, related ideas on the proper organization of tax relations are being promoted in various scientific papers. The relevance of this problem is caused, firstly, by the choice of a model of tax regulation within the framework of the general economic situation, by thoughts that are about “tax relations”, “principles of taxation”, “mechanism taxation”, “about the nature of the tax”, and secondly the within the framework of the tax system operating in the Republic of Uzbekistan, the instruments of tax relations are characteri

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9

Burnysheva, Larisa V., and Irina G. Lvova. "Subjects of Tax Legal Relations." Siberian Law Review 16, no. 2 (2019): 228–33. http://dx.doi.org/10.19073/2658-7602-2019-16-2-228-233.

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10

Blikhar, Mariia. "Specifics of tax-investment relations." Visnik Nacional’nogo universitetu «Lvivska politehnika». Seria: Uridicni nauki 2019, no. 22 (2019): 130–37. http://dx.doi.org/10.23939/law2019.22.130.

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11

Tsindeliani, I. A., Т. A. Guseva, and A. V. Izotov. "The improvement of tax control in the conditions of digitalization." Law Enforcement Review 6, no. 1 (2022): 77–87. http://dx.doi.org/10.52468/2542-1514.2022.6(1).77-87.

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The subject. The features of the improvement of tax control and tax enforcement in the conditions of digitalization.The purpose of the article is to identify features and trends of the improvement of tax control and tax enforcement in the conditions of digitalization. The methodology includes systematic approach, comparative method, formal-logical method, formal-legal method, analysis, synthesis.The main results of the research. The article identifies the main directions of development of law enforcement activities of tax authorities and tax legal relations in the context of digitalization. Th

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12

Ahrorov, Zarif, Sergey Yekimov, Sherkhon Tuychiev, and Akhmadjon Ortikov. "The role of improving tax relation for the growth of agricultural production." E3S Web of Conferences 431 (2023): 07014. http://dx.doi.org/10.1051/e3sconf/202343107014.

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Considering taxes to be the universally recognized regulator of the economy, related ideas on the proper organization of tax relations are being promoted in various scientific papers. The relevance of this problem is caused, firstly, by the choice of a model of tax regulation within the framework of the general economic situation, by thoughts that are about “tax relations”, “principles of taxation”, “mechanism taxation”, “about the nature of the tax”, and secondly the within the framework of the tax system operating in the Republic of Uzbekistan, the instruments of tax relations are characteri

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13

Kalinowski, Marek. "Hans Nawiasky’s views on tax law and tax-law relations." Studia Iuridica Toruniensia 22 (May 9, 2019): 101. http://dx.doi.org/10.12775/sit.2018.006.

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14

Yadrikhinskiy, S. A. "Relations on Taxes Imposition as General Regulatory Tax Relations." Lex Russica, no. 5 (May 31, 2019): 60–71. http://dx.doi.org/10.17803/1729-5920.2019.150.5.060-071.

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In the paper the author attempts to define the legal nature of relations regarding establishment and introduction of taxes and fees in the Russian Federation. The author refutes the traditional ideas about the absolute model of such legal relations, as the alleged circle of obligated persons does not have the potential to prevent implementation of the sovereign right of the authorized party. It is concluded that relations concerning the imposition of taxes amount to general regulatory relations with broader legal relations, where the right of the authorized person corresponds to the legal stat

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15

Mushfik, Damirchyiev, and Dmytro Kobylnik. "Principles of taxation and their economic and legal nature." Law and innovative society, no. 1 (18) (June 30, 2022): 57–65. http://dx.doi.org/10.37772/2309-9275-2022-1(18)-5.

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An analysis of principles of tax relations enshrined in the current Tax Code of Ukraine is performed, highlights of their correlation with the basic economic principles of tax relations are given. It is established that legal regulation of tax relations is an important and responsible task to connect objective economic processes and the public interest, equalize the resulting disparities between individual sectors of the economy or territories of the state, achieve a fair distribution of social wealth. The interdependent influence of economics and tax law regulation as an indication of general

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16

Zhusupov, A.D. "THE STATE AS A SUBJECT OF TAX RELATIONS." Deutsche internationale Zeitschrift für zeitgenössische Wissenschaft 48 (January 16, 2023): 13–14. https://doi.org/10.5281/zenodo.7541082.

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This article examines the role and position of the state in the system of tax relations. Taxes are set by the state and at the same time are the main source of financing of the state's activities. However, when it comes to the subject of tax relations, in most cases the state as such is not mentioned.

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17

Izotov, Anton V. "Digitalization of Tax Relationships: A Theoretical Legal Aspect." Financial law 1 (January 14, 2021): 28–31. http://dx.doi.org/10.18572/1813-1220-2021-1-28-31.

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The current stage of development of public relations is characterized by active digitalization processes. Law, being an important regulator of public relations, as well as other legal phenomena, including legal relations, are influenced by digital technologies. In the article author discusses theoretical and legal approaches to the digitalization of legal phenomena (using the example of tax legal relations). The features of the processes of digitalization of tax legal relations are investigated, the prerequisites and content of digitalization of tax legal relations are determined.

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18

KOZYRIN, A. N. "TAX LAW OF THE BRICS STATES: THE LEGISLATIVE FRAMEWORK OF TAX REGULATION IN SOUTH AFRICA." MOSCOW UNIVERSITY BULLETIN ON STATE AUDIT, no. 3, 2024 (2024): 26–48. https://doi.org/10.55959/msu2413-631x-27-15-3-03.

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The article examines the legislative foundations of tax regulation in South Africa, contains basic information about the South Africa tax legislation, which allows Russian investors and participants in foreign economic activity to build legally reliable trade and economic relations with counterparties from South Africa. The article analyzes the constitutional principles of tax regulation in South Africa, special procedures for the adoption of laws regulating fiscal relations. The legal problems of searching for an applicable tax norm in the absence of a codified tax act, the dispersion of tax

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19

Yanushevych, Ya V. "TAX LEGAL RELATIONS: CONCEPTS AND ATTRIBUTES." State and Regions. Series: Law, no. 4 (2019): 230–35. http://dx.doi.org/10.32840/1813-338x-2019-4-38.

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20

Danilov, S. O., and L. M. Kasianenko. "FINANCIAL LIABILITY IN TAX LEGAL RELATIONS." Uzhhorod National University Herald. Series: Law, no. 60 (2020): 101–4. http://dx.doi.org/10.32782/2307-3322/2020.60.21.

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21

Kobzar-Frolova, M. N. "Legal Regulation of Tax Legal Relations." RUSSIAN JUSTICE 10 (October 2018): 17–23. http://dx.doi.org/10.17238/issn2072-909x.2018.10.17-23.

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22

Zaverukha, Oleg Bohdanovych. "CAUSES OF CONFLICTS IN TAX RELATIONS." Law Bulletin, no. 29 (2023): 301–8. http://dx.doi.org/10.32850/lb2414-4207.2023.29.36.

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23

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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24

Lyutova, O. I. "Tax Obligations in the Digital Era: Periodization of Legal Regulation." Antinomies 24, no. 1 (2024): 73–88. https://doi.org/10.17506/26867206_2024_24_1_73.

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The current stage of development of Russian law is closely connected with the processes of digitalization, which significantly change the landscape of legal regulation in many spheres of public relations. The digital era, in particular, implies the gradual development of tax law, with each stage differing in the type of digital technologies used by subjects involved in tax legal relations. These ongoing changes affect both the overall legal framework of taxation and specific institutions within tax law, most notably, the concept of tax obligations, which plays a key role in the tax system. The

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25

Yesimov, S. S. "International legal principles of combating tax offenses." Analytical and Comparative Jurisprudence, no. 6 (December 16, 2024): 564–68. https://doi.org/10.24144/2788-6018.2024.06.91.

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The article examines the international legal principles of combating tax crime based on current legislation and the legislation of the European Union in a comprehensive and systemic aspect. The urgency of conducting scientific research is determined by the need to improve tools for preventing violations of tax and levy legislation, which take into account the inter-branch connections oftax and other branches of legislation. The object of the study was the social relations that develop during the implementation of the norms that provide for combating tax crimes. The subject of the study was int

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26

Кобильнік, Д. А. "TAX LAW SECURITY FUNCTION: ESSENCE AND FORMS OF IMPLEMENTATION." Juridical science, no. 1(103) (February 19, 2020): 439–46. http://dx.doi.org/10.32844/2222-5374-2020-103-1.53.

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The article stipulates that tax and legal coercion: a) takes place exclusively on a legal basis measures of tax and legal coercion and the procedure for their implementation, the competence of authorized entities, the concept and composition of tax offenses are enshrined in the tax legislation of Ukraine; b) it is operated by specially authorized state bodies, as a rule, bodies of the state fiscal service (in some cases tax and legal coercion may be applied by the court); c) applies only to specific subjects of law taxpayers and fees in connection with their participation in tax relations; d)

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27

Kuramaeva, N. "Subjects and other Participants of Tax Law Relations." Bulletin of Science and Practice 5, no. 11 (2019): 299–304. https://doi.org/10.33619/2414-2948/48/35.

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Subjects and other participants in the tax legal relationship are considered. According to the author, it is necessary to study in more detail the subject composition, as well as the material object and subject of tax relations. Improving the rules governing the rights and obligations of parties to a tax legal relationship will contribute to the observance of the constitutional rights and freedoms of taxpayers and payers of fees. It is concluded that it is necessary to study in more detail the subject composition, as well as the material object and subject of tax relations. Improving the

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28

Xiao, Chengrui. "Intergovernmental revenue relations, tax enforcement and tax shifting: evidence from China." International Tax and Public Finance 27, no. 1 (2019): 128–52. http://dx.doi.org/10.1007/s10797-019-09546-9.

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29

Lyutova, Olga I., and Irina D. Fialkovskaya. "Blockchain technology in tax law theory and tax administration." RUDN Journal of Law 25, no. 3 (2021): 693–710. http://dx.doi.org/10.22363/2313-2337-2021-25-3-693-710.

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The article is devoted to the problems of improving the tax legislation of Russia at the stage of active implementation of blockchain technology, which is characterized by contradictory trends in the legal regulation of digital technologies. The relevance of the study of application of blockchain in tax relations is due to the need to assess the tax consequences of transactions using digital financial assets, as well as emergence of new directions for improving tax control based on blockchain technology. The purpose of the study is to analyze the provisions of Russian and foreign tax legislati

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30

Gorshkova, Natalya, and Viсtoria Ksenda. "Determinants of Tax Behavior of the Population (Interdisciplinary Approach)." Vestnik Volgogradskogo gosudarstvennogo universiteta. Ekonomika, no. 4 (December 2023): 120–31. http://dx.doi.org/10.15688/ek.jvolsu.2023.4.10.

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Financial relations consist of different elements. One of the elements is financial behavior, from which tax behavior should be distinguished. This model of behavior is extremely important for the state since the activity of participation in tax relations, which ultimately leads to the payment of mandatory payments, significantly affects the revenues of the budget system. The article substantiates the concept of tax behavior. The distinctive features of tax relations are highlighted: the institutional environment, the range of participants in tax relations, and the specifics of risks and mater

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31

Korostelkina, Irina, Elena Dedkova, Natalia Vаraksa, and Mikhail Korostelkin. "Models of tax relations: improving the tax culture and discipline of taxpayers in the interests of sustainable development." E3S Web of Conferences 159 (2020): 06014. http://dx.doi.org/10.1051/e3sconf/202015906014.

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Modern globalization and global integration increase the importance of social processes in the economy, while the human factor plays a significant role in all spheres. Sustainable development in general and certain areas of life, including tax relations, are no exception. Taxes are a socially necessary phenomenon, the basis of the financial mechanism for sustainable development, and are the most important basic regulator of social progress. Through taxes, a social balance is achieved between public, corporate, and personal economic interests. The article examines the existing models of tax rel

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32

SAL'KOVA, Oksana S., and Aleksei I. KOSTIN. "Rethinking the tax system concept as a driver of economic growth." Finance and Credit 30, no. 10 (2024): 2371–83. http://dx.doi.org/10.24891/fc.30.10.2371.

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Subject. The article is devoted to reconsideration of the concept of tax system as a factor of accelerated development of the national economy. Objectives. The purpose of the study is to bring to light the existing aspects of the tax system through the lens of harmonization of tax relations, which affect the qualitative development of taxation process and the rate of economic growth. Methods. The study draws on general scientific methods, i.e. comparison, analysis, synthesis of theoretical material. Results. The paper presents our own definition of the tax system. The proposed idea of understa

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33

Kuramaeva, N. "Subjects and other Participants of Tax Law Relations." Bulletin of Science and Practice 5, no. 11 (2019): 299–304. http://dx.doi.org/10.33619/2414-2948/48/35.

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Subjects and other participants in the tax legal relationship are considered. According to the author, it is necessary to study in more detail the subject composition, as well as the material object and subject of tax relations. Improving the rules governing the rights and obligations of parties to a tax legal relationship will contribute to the observance of the constitutional rights and freedoms of taxpayers and payers of fees. It is concluded that it is necessary to study in more detail the subject composition, as well as the material object and subject of tax relations. Improving the rules

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34

Puholovko, Illia. "ALTERNATIVE WAYS TO MANAGE COOPERATION IN TAX RELATIONS: CHALLENGES OF DIGITALIZATION AND TAX COMPLIANCE." Economies' Horizons, no. 2-3(28) (August 22, 2024): 214–20. http://dx.doi.org/10.31499/2616-5236.3(28).2024.310211.

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The recent advancements in tax administration have witnessed a significant shift from traditional paper-based reporting to comprehensive digitalization of tax filing and analysis processes. The integration of information and communication technologies into tax relations, alongside the enhancement of tax systems through digital tools—such as electronic registration of tax invoices, electronic reporting, and electronic verification—has streamlined processes and improved tax compliance. However, it remains essential to investigate whether merely transitioning to electronic reporting suffices and

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35

Krasyukov, Andrey V. "Property Tax Legal Relations: Concept and Features." Russian Journal of Legal Studies (Moscow) 10, no. 2 (2023): 13–19. http://dx.doi.org/10.17816/rjls430440.

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The article is devoted to the study of the essential features of property tax legal relations in Russia. The author analyzes the legal positions of the Constitutional Court of the Russian Federation in the field of taxation and highlights certain approaches to understanding property tax legal relations. As part of the study, the author focuses not only on studying the practice of the Constitutional Court of the Russian Federation, but also explores the existing scientific views of the science of financial law, as well as civil law. The author highlights the features of property tax legal relat

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36

Іerokhin, Serhii, Olena Ovіechkina, and Oleksiy Braslavets. "PHILOSOPHICAL AND METHODOLOGICAL FOUNDATIONS OF TAX MANAGEMENT: AN INTERDISCIPLINARY ASPECT OF RESEARCH." Actual Problems of Economics 1, no. 255 (2022): 15–23. http://dx.doi.org/10.32752/1993-6788-2022-1-255-15-23.

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The article is devoted to the issue of creating an interdisciplinary platform for the development of tax management methodology with the aim of harmonizing internal and external tax relations. It is shown that the theory of tax management is currently based on the conceptual foundations of monodisciplinary research methods, the limits of which do not allow to separate the problems of internal and external harmonization of national tax relations and to use the research potential of other fields of knowledge to solve them. The necessity of combining the research capabilities of socio-cultural, e

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37

Yesimov, S. S. "Peculiarities and content of tax legal relations in conditions of digitalization." Uzhhorod National University Herald. Series: Law 2, no. 81 (2024): 127–34. http://dx.doi.org/10.24144/2307-3322.2024.81.2.20.

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The article examines the peculiarities and content of tax legal relations in the conditions of digitalization based on the current legislation. The object of research is a set of legal relations in the field of taxation that arise and develop in the conditions of digitalization. The subject is the principles and norms of tax law in the unified system of forms of European law implemented in the context of European integration. The methodological basis is represented by general scientific methods of knowledge and private scientific methods of knowledge - historical, statistical, structural-funct

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38

Zamzam, Azullah, Sri Hastjarjo, and Yulius Slamet. "Effectiveness Use of Tiktok Social Media @DitjenPajakRI Deployment Information Taxation." Journal of Social Interactions and Humanities 2, no. 1 (2023): 55–66. http://dx.doi.org/10.55927/jsih.v2i1.3714.

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Public Relations Directorate General Tax (DGT) has role alone as extension worker tax. For increase awareness about information taxation to society. DJP Public Relations Using TikTok for educate public about taxation, mandatory tax Even though the TikTok @DitjenPajakRI had popular, however No Can last long because complicated TikTok algorithm. So, using TikTok requires a communication strategy special. Objective from study This is For describe the Directorate General of Public Relations communication strategy tax using the social media TikTok. Study This use method qualitative descriptive and

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39

Farkhutdinov, R. D. "Guilt in the form of intent in tax relations." Juridical Journal of Samara University 8, no. 4 (2023): 34–36. http://dx.doi.org/10.18287/2542-047x-2022-8-4-34-36.

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Guilt in law is inextricably linked with the onset of responsibility, while having two forms negligence or direct intent. Guilt in modern law is commonly understood as a mental (intellectual and volitional) attitude to ones act and its consequences. Meanwhile, the tax authorities are required to determine the guilt in tax legal relations based on the results of tax audits within the framework of desk and field inspections. Meanwhile, a logical question remains which criteria of guilt are applicable in tax audits, in the absence of such in tax legislation, and which tools will indicate direct a

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40

Sentsova (Karaseva), Marina V. "CIVIL AND TAX LAW: VICE VERSA." Law Enforcement Review 4, no. 1 (2020): 65–74. http://dx.doi.org/10.24147/2542-1514.2020.4(1).65-74.

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The subject of the research is the correlation of civil and tax law institutions in the scope of legal nature of such social relations. The purpose of the article is to confirm or refute the hypothesis that when qualifying civil legal relations with tax elements, the law enforcement officer should proceed from the priority of analysis of tax legislation over civil legislation. Methodology. Methods of analysis and synthesis are used. The scientific analysis focuses on decisions of the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation, and co

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41

Chaika, Victoria, and Larysa Chaika. "CONFLICTOLOGY OF TAX LEGAL RELATIONS: THEORETICAL AND METHODOLOGICAL ASPECT." Administrative law and process 32, no. 1 (2021): 54–69. http://dx.doi.org/10.17721/2227-796x.2021.1.05.

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Purpose. The objective of the article is to establish the content and meaning of conflicts that arise and cease in the field of tax relations. Methods. The evolution of scientific conflict concepts is due to the interdisciplinary approach: emphasis is placed on the impossibility of separating philosophical, social, psycholinguistic and legal aspects of the conflict. Comprehensive and systematic analysis of the “conflict” category was carried out using an integrative approach. Results. Modern approaches to the conflict as an object of scientific analysis are differentiated into two main groups:

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42

Yashchenko, Mykyta V. "Are There Grounds for Tax Consequences of Non-Tax Reporting?" Problems of Legality 167 (2024) (December 31, 2024): 87–97. https://doi.org/10.21564/2414-990X.167.314106.

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The relevance of the research topic is determined by the peculiarities of the implementation of control powers by tax authorities in modern conditions. Similar features are related both to the sphere of relations, namely the circulation of excise goods, the procedures of which are controlled, and the specifics of materials and documents that are examined by the controlling authorities. Accordingly, there is a need for a clear answer to the question – whether non-tax reporting can directly generate tax consequences, which leads to the imposition of fines and penalties for the payer. The p

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Lyutova, Olga I. "Electronic platform operators as participants of tax relations in the digital era (the case of professional income tax)." Law Enforcement Review 4, no. 4 (2020): 56–67. http://dx.doi.org/10.24147/2542-1514.2020.4(4).56-67.

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The subject. The research concerns analysis of legal status of a new participant of tax relations in the digital era - an operator of electronic platform. The purpose of the article is to confirm or disprove hypothesis that operators of electronic platforms are participants of tax relations and their rights and obligations must be described in tax legislation. The research methodology includes an interpretation of tax legislation, other legal acts governing the legal status of operators of electronic platforms, analysis of rights and obligations of other participants of tax relations. The main

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Pahala, Indra, Nuramalia Hasanah, Athmad Eka Prayoga, and Ayatulloh Michael Musyaffi. "Restaurant Taxpayer Compliance: The Role of Social Relations and Tax Sanctions." Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) 10, no. 1 (2022): 59–69. http://dx.doi.org/10.21009/jpeb.010.1.5.

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Restaurant tax is one type of state income that can strengthen economic stability. However, due to the economic crisis due to the pandemic, the target for restaurant tax revenues is not optimal. The purpose of this study aims to examine the impact of social relationships and feed sanctions on mandated tax compliance. This research targets restaurant taxpayers who have been registered at Regional Revenue Office (Bapenda) DKI as many as 50 taxpayers with a sample selection technique using accidental sampling. The sample involved in this study is restaurant taxpayers registered with the DKI Jakar

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Nani, L. "Principles of Regulation of Tax Relations in Romania." Russian Journal of Legal Studies 5, no. 4 (2018): 85–92. http://dx.doi.org/10.17816/rjls18448.

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The maintenance of a balance between the proper execution of a state’s functions and individual interests is secured by the principles of regulation of tax relations. Such principles are defined by the constitutions and the tax legislations of foreign countries. The modern interpretation of the principles of regulation of tax relations is revealed by the relevant jurisprudence. The present article addresses matters of interest for Russia of the application of principles of regulation of tax relations in Romania. Such regulation is based, particularly, on the principles of legality, certainty a

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Uvarova, Nataliia, Oleg Mikhalskyi, and Igor Bohdaniuk. "LAWMAKING ISSUES IN THE REGULATION OF FINANCIAL RELATIONS." Baltic Journal of Economic Studies 4, no. 4 (2018): 351–55. http://dx.doi.org/10.30525/2256-0742/2018-4-4-351-355.

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The aim of the article. The problematic issues of financial legislation are revealed, as well as the adoption of financial and legal provisions as one of the stages of financial legal regulation is considered. The subject of the study is lawmaking issues in the regulation of financial relations. Methodology. The study is based on an analysis of legal provisions regarding the legal regulation of financial relations in Ukraine. The comparative legal method enabled to study certain provisions of the legislation of Ukraine on financial relations, followed by the application of positive foreign exp

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Кубатов, И. К. "ПРАВОВОЙ СТАТУС ФИЗИЧЕСКОГО ЛИЦА КАК СУБЪЕКТА НАЛОГОВЫХ ПРАВООТНОШЕНИЙ". НАУКА, НОВЫЕ ТЕХНОЛОГИИ И ИННОВАЦИИ КЫРГЫЗСТАНА, № 6 (27 червня 2024): 204–7. https://doi.org/10.26104/nntik.2023.36.58.046.

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В статье исследуется правовой статус физических лиц как субъектов налогово-правовых отношений. В ходе исследования автор определил место и значение субъектов, которые имеют субъективные права и юридические обязанности в соответствии с налоговым законодательством в налоговых правоотношениях. В содержании статьи подробно рассматривается правовое положение налогоплательщика, налогового представителя и налоговой службы как основных участников налоговых правоотношений. Автором проведен углубленный анализ научных трудов ученых Российской Федерации наряду с работами юристов Кыргызской Респ

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Lestari, Dannisa Maulita, and Indra Novianto Adibayu Pamungkas. "COMMUNICATION STRATEGY FOR TAX AMNESTY SOCIALIZATION." ENSAINS JOURNAL 2, no. 2 (2019): 60. http://dx.doi.org/10.31848/ensains.v2i2.227.

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Abstract: The Tax Amnesty Program in Indonesia has been successfully implemented by the Directorate General of Taxes. With the communication strategy made by the Directorate General of Taxation P2Humas Directorate of Taxes, the tax amnesty program was awarded the world level organized by the International Public Relations Association (IPRA), the Golden World Award for Excellent in Public Relations 2018 in the Public Sector. IPRA considered that this tax amnesty program has bern achieved and remarkable achievements from the time which took place in mid-2016 to 2017. The purpose of this study is

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Kushu, S. O. "BASES OF MODERN INTERNATIONAL TAX LAW." Scientific bulletin of the Southern Institute of Management, no. 2 (June 30, 2017): 24–27. http://dx.doi.org/10.31775/2305-3100-2017-2-24-27.

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International tax law is one of the most important components of international taxation, since it contributes to the establishment of universal principles for the collection of taxes in the globalizing system of world economic relations, and also affects the transparency of the borders between national tax jurisdictions. International legal regulation of taxation is designed to solve numerous disputes between different countries of the world, the conflict of national legal systems in a kind of struggle for the right to impose incomes of subjects of international economic relations. In a broad

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Rohozinnikova, K. S. "Methods of Administrative and Legal Protection of Tax Relations: Theoretical and Legal Study." Law and Safety 75, no. 4 (2019): 53–58. http://dx.doi.org/10.32631/pb.2019.4.07.

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The author of the article has provided the results of the analysis of the methods of administrative and legal protection taking into account the changes within the relations between public administration and taxpayers and the course chosen by the state for liberalization of tax relations. The place of the concept of the methods of administrative and legal protection in the term system of the science of administrative law and their dialectical relations with the methods of public administration and administrative activity has been established. The author has indicated generic and sp

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