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Journal articles on the topic 'What is imposed a tax'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Podstawka, Marian. "WHAT CADASTRAL TAX RATE SHOULD BE IMPOSED ON FARM ASSETS." Zagadnienia Ekonomiki Rolnej / Problems of Agricultural Economics 371, no. 2 (2022): 91–101. http://dx.doi.org/10.30858/zer/147882.

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2

Nar, Mehmet. "Tax Holiday as an Incentive Policy Tool." Journal of Economics and Public Finance 6, no. 1 (2019): p1. http://dx.doi.org/10.22158/jepf.v6n1p1.

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Tax holidays can be defined as elimination or reduction of the tax for a period of time. Countries may go for tax holiday practice primarily for promoting investments or for various purposes. However, tax holidays imposed by governments have been criticized in various ways. Because in practice, there is contradiction in terms about what tax holiday is and what exemption is and what should be included as an exception. Because in practice there is a conceptual ambiguity regarding what should be considered within the scope of tax holiday, what in exemption and what in exception. Therefore, the st

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Munandar, Mutiara Hamdalah. "Analysis The Effectiveness Of Tax Relaxation Due To Covid-19 Pandemy On Indonesian Economic Defense." Lex Scientia Law Review 4, no. 1 (2020): 133–42. http://dx.doi.org/10.15294/lesrev.v4i1.38631.

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The Act Number 28 of 2007 concerning General Provisions and Tax Procedures, it is explained that tax is a mandatory contribution to the state owed by individuals or entities that are forcing based on the law, with no direct compensation and is used for state purposes for the magnitude of people's prosperity. Indonesia began to impose taxes with a self assessment system or trust to calculate tax payable, pay off tax shortages, calculate taxes paid, and report to the Directorate General of Taxes themselves. On March 13, 2020, the Ministry of Finance said that income tax relaxation would be impos

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Shi, Yu, Nisa Yazici Aydemir, and Yonghong Wu. "What Factors Drive Municipal Fiscal Policy Adoption?: An Empirical Investigation of Major Cities in the United States." State and Local Government Review 50, no. 3 (2018): 177–88. http://dx.doi.org/10.1177/0160323x18813418.

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Local policy makers operate within a confined decision-making environment and their policy-making capacities are limited by intergovernmental constraints, political culture, service demand, and economic and fiscal condition. This study investigates the effects of these factors on certain types of local fiscal policy adoption in the United States. Based on data from hundred major American cities, the result shows that a combination of state aid, state-imposed local tax and expenditure limits, fiscal decentralization, and tax authority has varied effects on the adoption of fiscal policies such a

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Mustakim Muchlis, Andi Kusumawati,. "Tax Compliance of Muslim Entrepreneurs in the City of Makassar." Psychology and Education Journal 58, no. 1 (2021): 319–29. http://dx.doi.org/10.17762/pae.v58i1.779.

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The purpose of this study is to reveal Muslim entrepreneurs’people's perceptions of tax compliance related with knowledge, religiosity and justice and to find out whether knowledge, religiosity and justice affect them or not in terms of their tax compliance. The informants of this research are Muslim entrepreneurs in Makassar City. Data was collected through interviews with informants and analysed with a phenomenological approach. A result showed that tax compliance of Muslim entrepreneur is on what is detected into their tax payable. A Religiosity specs affect their views regarding taxes whic

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Digdowiseiso, Kumba, Priscilia Yolandasari, and Mohammad Khairi. "ANALISIS PIGGYBACK TAX DALAM PENERIMAAN CUKAI HASIL TEMBAKAU (CHT) DI NUSA TENGGARA BARAT." JURNAL ILMIAH GLOBAL EDUCATION 4, no. 1 (2023): 157–66. http://dx.doi.org/10.55681/jige.v4i1.561.

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The Indonesian government implements a piggyback tax related to cigarette policies. Since January 1, 2014, apart from value-added tax and cigarette excise tax, there is also a cigarette tax imposed on the cigarette industry in Indonesia. This study will explain to what extent and how significant the contribution between piggyback tax and Tobacco Product Excise (CHT) in Indonesia is. This policy was implemented considering the increasingly massive consumption of cigarettes by adults and children. This policy is expected to reduce cigarette consumption in Indonesia. It can also simultaneously in

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Herfina, Melli. "Analysis of Taxpayer's Compliance Level in Paying Rural Urban Land and Building Taxes (PBB-P2) in the Regional Revenue Agency of Padang City." Dinasti International Journal of Economics, Finance & Accounting 2, no. 4 (2021): 387–99. http://dx.doi.org/10.38035/dijefa.v2i4.1301.

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This study aims to determine the level of taxpayer compliance for the Rural and Urban Land and Building Tax (PBB-P2) to local regulations and laws that apply in the city of Padang, discipline, responsibility, level of self-awareness of taxpayers. know the efforts to what affects the level of compliance as well as land and building tax receipts. The research on the level of taxpayer compliance in paying land and building taxes at the Padang City Regional Revenue Agency is a shared learning so that they can participate in providing support in development, increase self-awareness and participate

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Odrowąż-Sypniewski, Wojciech. "Wykładnia pojęcia „ustawa podatkowa” (art. 37 ust. 2 regulaminu Sejmu)." Zeszyty Prawnicze Biura Analiz Sejmowych 2, no. 70 (2021): 85–98. http://dx.doi.org/10.31268/zpbas.2021.23.

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The term “tax act” is used in the Standing Orders of the Sejm in the substantive sense and refers to a public levy having the features of a tax, i.e. a pecuniary, compulsory, non-returnable and nonequivalent payment imposed by law and constituting budgetary revenue of the State Treasury or local government units of general purpose. The author points out that it is irrelevant for the qualification of a bill as a “tax bill” what name the bill uses to denote a public levy, if it bears the features of a tax. The title of a tax bill also refers to the bill that repeals or modifies the scope of a ta

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Mr. Arun Gautam, Dr. Gaurav Lodha, Dr. Rohit Bansal, and Dr.) M.L. Vadera. "How fast GST is moving the Indian FMCG sector: Empirical Study." GIS Business 15, no. 1 (2020): 339–49. http://dx.doi.org/10.26643/gis.v15i1.18656.

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GST is one of the most critical tax reforms in India which has been long awaiting decision. It is a comprehensive tax system that will subsume all indirect taxes of State and Central Governments and whole economy into seamless nation in national market. GST will be a game changing reform for Indian economy by developing a common Indian market and reducing the combined effect of tax on the cost of goods and services. GST is a consumption based tax imposed on sale, manufacturing and consumption on goods & services at national level. Several taxes such as central excise duty, service tax, cen

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المحامي د. عدنان بن جمعان الزهراني, المحامي د. عدنان بن جمعان الزهراني. "The Obvious Opinion regarding the Ruling of Zakat on Professionals? And tax them as an alternative? Fundamental Study." journal of King Abdulaziz University Arts And Humanities 28, no. 14 (2020): 62–141. http://dx.doi.org/10.4197/art.28-14.3.

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there is no doubt that the way chosen by the rulers of this country, may God protect it, made reference in all its works and acts for the Quran and the Sunnah; as the seventh article of the Basic Law of Ruling which is issued by the Royal Decree No. A / 90 dated 27/8/1412 AH states: “The ruling in the Kingdom of Saudi Arabia derives its authority from Quran and Sunnah of the prophet and they are the rulers over this law and all state laws”, and the eighth article states: "The ruling in the Kingdom of Saudi Arabia is based on justice, mutual consultation "Shura", and equality in accordance with

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11

Leikin, Eric, and Moritz Keller. "A Taxing Endeavour: Addressing the Tax Consequences of Investment Arbitration Awards." Journal of International Arbitration 37, Issue 2 (2020): 191–208. http://dx.doi.org/10.54648/joia2020010.

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The authors proceed from the theoretical rule that where a claimant establishes that the value of its award will be taxed in excess of what its profits would have been taxed absent the respondent state’s breach, it may be entitled to a ‘tax remedy’ in order to prevent under-compensation. They then analyse tribunal practice, with some interesting (and surprising) results. First, despite the taxation of awards often amounting to tens of millions of dollars, tribunals have devoted very little attention to this issue. Second, tribunals have tended to make a distinction between those potential awar

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Cauble, Emily. "PROTECTIVE TAX ELECTIONS." Columbia Journal of Tax Law 13, no. 2 (2022): 77–121. http://dx.doi.org/10.52214/cjtl.v13i2.9795.

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In many instances, taxpayers can select among various available tax outcomes by simply filing (or not filing) a tax election. Oftentimes, taxpayers file tax elections on a protective basis. When a taxpayer believes that filing an election may not be necessary but files it just in case, the taxpayer files a “protective tax election.” While existing academic literature explores various aspects of tax elections, the filing of tax elections on a protective basis has not been addressed. This Article begins to fill that gap. In some circumstances, the tax outcome that follows from making a protectiv

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Salem, Salem Mohammad Abdelaziz, and Zaid Rebhi Hammad Qutait. "The effect of corporate income tax on financial performance: Evidence from Palestine." مجلة العلوم الإقتصادية و الإدارية و القانونية 7, no. 10 (2023): 100–110. http://dx.doi.org/10.26389/ajsrp.q100123.

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The purpose of this study is to investigate the corporate income tax effect on the financial performance of Palestinian firms. As Palestinian firms exist in an unstable situation and political risk with a fluctuating economy. It is worth studying to what extent the performance of these firms is affected by the corporate income tax (CIT) imposed by the Palestinian authority. This study is using panel data from 20 listed non-financial Palestinian firms during the period from 2016 to 2020. The random-effects model is used to empirically determine the effect of corporate income tax on financial pe

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Hariyanto and Ahmad Fathoni. "REVIEW OF ASPECTS OF THE TRANSFER PRICING METHOD AT THE COCA-COLA COMPANY RELATED TO THE EMBEDDED ROYALTY ON THE SALE OF CONCENTRATES (CASE STUDY ON UNITED STATES COURT JUDGMENT)." Jurnal Magister Akuntansi Trisakti 11, no. 2 (2024): 171–88. http://dx.doi.org/10.25105/v11i2.20536.

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The Australian Tax Office (ATO) imposed withholding tax on what is considered an Embedded Royalty implied in the purchase transaction of Pepsi Australia's concentrate to Pepsi Singapore based on the United States Tax Court Judgment Number 31183-15 where the Internal Revenue Service (IRS), the Tax Authority in America, won the case against The Coca Cola Company by correcting the subsidiary's profit level using a fair price level approach to the profits of other independent bottling companies. The purpose of this study is to examine the court's Judgment can have direct implications for companies

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15

Devi, Seema. "GOODS AND SERVICE TAX IN INDIA: A SWOT ANALYSIS." International Journal of Research -GRANTHAALAYAH 4, no. 12 (2016): 188–95. http://dx.doi.org/10.29121/granthaalayah.v4.i12.2016.2408.

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Goods and Service Tax (GST) is a Value Added Tax (VAT), which hypothetically to be put into effect from April 2010, but because of conflicting interest of stakeholders and various political controversies it has been passed in both Houses of Parliament on Aug. 3, 2016. It alone indirect tax which influence the whole economy directly. It is aspiring as iron out wrinkles of current indirect taxes and has a far-reaching impact on GDP. India is a centralized constitutional economy. GST is applicable on all States and Union territories, known as CGST (Central Goods & Services Tax) and SGST (Stat

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Seema, Devi. "GOODS AND SERVICE TAX IN INDIA: A SWOT ANALYSIS." International Journal of Research -GRANTHAALAYAH 4, no. 12 (2016): 188–95. https://doi.org/10.5281/zenodo.223838.

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Goods and Service Tax (GST) is a Value Added Tax (VAT), which hypothetically to be put into effect from April 2010, but because of conflicting interest of stakeholders and various political controversies it has been passed in both Houses of Parliament on Aug. 3, 2016. It alone indirect tax which influence the whole economy directly. It is aspiring as iron out wrinkles of current indirect taxes and has a far-reaching impact on GDP. India is a centralized constitutional economy. GST is applicable on all States and Union territories, known as CGST (Central Goods & Services Tax) and SGST (Stat

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17

Williams, Braden M. "Multinational Tax Incentives and Offshored U.S. Jobs." Accounting Review 93, no. 5 (2018): 293–324. http://dx.doi.org/10.2308/accr-52008.

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ABSTRACT This paper examines if, when, and to what extent multinational tax incentives incrementally explain where firms move offshored U.S. jobs. Using jobs data from a Department of Labor program called Trade Adjustment Assistance, I find a significant association between tax incentives and both the likelihood that a foreign country hosts offshored U.S. jobs and the number of U.S. jobs it hosts. This association is stronger when managers have discretion to coordinate cross-border transactions internally and when they do not face political costs imposed by labor unions. Following instances of

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18

Karpowicz, Andrzej, G. Tazhbenova, Zh. Tulegenova, and G. Orynbekova. "STABILITY OF FISCAL REVENUES IN EU: WHAT TO TAX?" BULLETIN 1, no. 383 (2020): 207–17. http://dx.doi.org/10.32014/2020.2518-1467.26.

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Certain and predictable tax revenues are desirable by states to run fiscal policy smoothly and minimize any negative effects of business cycles. Over the last decades sizes of government budgets in most EU Member States have experienced rather small transformations. However, particular kinds of taxes contribute to that stability to different extent. Although, this matter is important from the perspective of state budget, it has not been analysed thoroughly before – especially in EU. Based on statistical analysis of macroeconomic data I calculated that revenues from payroll taxes feature especi

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Zawitri, Sari, and Elsa Sari Yuliana. "Tingkat Kepatuhan Wajib Pajak Badan Usaha Mikro Kecil dan Menengah Setelah Diberlakukan Tarif 1 % (Final) PPh (Studi Kasus di KPP Pratama Pontianak)." Jurnal Ekonomi Bisnis dan Kewirausahaan 5, no. 2 (2016): 144. http://dx.doi.org/10.26418/jebik.v5i2.17147.

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Year 2015 is the year for developing Tax Payer and the year of issuance of GovernmentRegulation No. 46 Year 2013, which imposed 1% tax to SMEs with a turnover (gross income)from Rp 1 to a maximum of Rp 4.8 billion per year. The research problems are formulated: (1)How does the level of tax compliance in KPP Pratama Pontianak before and after the 1% taxpolicies for SME corporate tax payer? (2) What efforts made by the tax authorities in improvingtax payer compliance company in terms of delivering the tax obligations on KPP PratamaPontianak. The research method was an exploratory, descriptive, n

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20

Grubb, Farley. "Colonial New Jersey's provincial fiscal structure, 1704–1775: spending obligations, revenue sources, and tax burdens during peace and war." Financial History Review 23, no. 2 (2016): 133–63. http://dx.doi.org/10.1017/s0968565016000093.

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I reconstitute the spending obligations and revenue sources of colonial New Jersey's provincial government for the years 1704 through 1775 from primary sources using forensic accounting techniques. I identify and analyze the methods for raising revenue to meet normal peacetime and emergency wartime expenses. I calculate the provincial tax burdens imposed on New Jersey's citizens. I identify how Britain interfered with New Jersey's fiscal structure. I estimate what the revenues and tax burdens would have been without this interference. New Jersey paid for war expenses by issuing bills of credit

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Cumming, Catherine. "The Hokianga Dog Tax Uprising." Counterfutures 11 (December 7, 2021): 19–33. http://dx.doi.org/10.26686/cf.v11.7351.

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Why was a seemingly mundane 19th-century fiscal measure—a tax levied on dog owners—met by Māori with widespread repudiation and an armed uprising? The significance of what is known as the ‘Hokianga Dog Tax Rebellion’ is often framed in terms of its apparent quashing by colonial forces in 1898, taken to signal the moment at which Crown sovereignty was finally imposed upon northern Māori. This paper questions the mainstream historical narrative, taking seriously the political stakes of taxation and locating the ‘dog tax’ within a disciplinary colonial regime that sought to interpellate Māori as

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Ojha, Anchal, Ishika Chouriya, and Nilesh Anute. "Impact of Indirect Tax Reforms in India." Journal of Accounting Research, Business and Finance Management 3, no. 2 (2022): 1–8. http://dx.doi.org/10.46610/jarbfm.2022.v03i02.001.

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In this paper, we have analyzed what is the impact of Indirect tax reforms in India, as we all know how indirect taxes played progressively vital role in the Indian economy. Excise duty was first introduced in India in 1944. The change in the Indirect taxes was anticipated after independence. As Goods and Services tax (GST) is India’s most significant tax reform, which went into effect on July 1st, 2017. It was eventually superseded by all the indirect taxes levied by Federal and State Governments on Goods and Services. Indirect taxes are imposed on goods and services due to which consumer end

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Ashfaq Ahmed, Muhammad, and Farzana Asim. "“The Jagga Tax” and Psychodynamics of Tax Morale in Pakistan." Journal of Asian Development Studies 13, no. 4 (2024): 213–30. https://doi.org/10.62345/jads.2024.13.4.17.

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Lollywood Punjabi film “Jagga Tax, 2002” – a typical bandit-hero movie – casually characterizes EXTORTION as TAX and effectively conflates them. Jagga Tax, 2002 is based on Jagga Gujjar who forcibly imposed bhatha on meat-sellers of Lahore in 1960s, which phenomenon gave rise to a popular catchphrase “Jagga Tax.” In turn, Punjab Police resorted to the Ghoonda Act, 1959, to crackdown on bhatha business syndicates, which gave rise to Jagga Tax’s close variant “Ghoonda Tax;” with both being consistently used since interchangeably. These two conceptual vulgarizations of TAX – normally considered a

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Eastman, Alan D., and Kevin L. Eastman. "Personal Federal Tax Issues And The Affordable Care Act: Can Tax Penalties And Subsidized Premiums Provide Sufficient Incentives For Health Insurance Purchases." Journal of Business & Economics Research (JBER) 11, no. 7 (2013): 315. http://dx.doi.org/10.19030/jber.v11i7.7950.

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The Patient Protection and Affordable Care Act of 2010 (ACA) includes many changes to the U.S. Federal Tax Code. The tax penalty imposed on individuals who choose to remain uninsured received extraordinary attention while the Supreme Court determined the constitutionality of the ACA. Now, the more relevant question is what impact the penalty may have on individual behavior. This paper presents information that suggests the tax penalty may provide insufficient incentive for many individuals to purchase insurance, even with premium tax credits to reduce the cost for households earning up to 400%

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DELEV, Jordan, and Nazife JAKUPOVA DOMAZET. "COMPARATIVE LEGAL ANALYSIS OF TAX MEASURES TAKEN IN CRISIS CONDITIONS." International Journal of Legal Sciences-JUSTICIA 12, no. 21-22 (2024): 292–304. http://dx.doi.org/10.62792/ut.jus.v12.i21-22.p2782.

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The world's economic and legal systems are facing a huge challenge to overcome the negative consequences imposed by recent social distortions. In 2020, what started as a health crisis quickly turned into an economic-social problem where an express response was required to ensure the functioning of social actors. This economic-social crisis was followed in a short period by new security crises with additional consequences on national systems. The response to the newly created conditions requires a multidisciplinary approach that will include measures of a health, economic, social, and security

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Tirtana, Alfian Putra, and Wulandari Harjanti. "TATA CARA PERHITUNGAN, PENYETORAN, PELAPORAN, PENCATATAN PAJAK PERTAMBAHAN NILAI (PPN) PADA CV. JMJ." Transekonomika: Akuntansi, Bisnis dan Keuangan 2, no. 5 (2022): 185–94. http://dx.doi.org/10.55047/transekonomika.v2i5.182.

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This study aims to analyze the procedures for calculating, depositing, reporting, and recording Value Added Tax (VAT) CV. JMJ in 2020. The researchers in this study analyzed what CV. JMJ has complied based on Law Number 42 of 2009 concerning Value Added Tax (VAT). In practice, the researcher chose to use a qualitative method. The definition of qualitative method is a method that has the aim of providing an overview and an explanation of the main subject or core of the research, then described and explained in detail and in depth. The results show that CV JMJ has been designated as a Taxable En

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Thomaz Pignatari, Leonardo. "The Taxation of ‘Digital Nomads’ and the ‘3 W’s’: Between Tax Challenges and Heavenly Beaches." Intertax 51, Issue 5 (2023): 384–96. http://dx.doi.org/10.54648/taxi2023033.

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Work mobility is not something new, but it certainly received an important boost with the COVID-19 pandemic as many people began working remotely which reflected on their lifestyle. In this context, the objective of the present study is to analyse the challenges imposed by what is known as ‘digital nomads’ from the exclusive perspective of individual taxation. The first part aims to understand the first ‘W’, i.e., who the ‘digital nomads’ are and the factors that favour the choice for this type of work. Subsequently, it examines the impacts caused by the ‘digital nomadism’ in determining the t

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Slemrod, Joel. "Tax Privacy." Journal of Economic Perspectives 39, no. 1 (2025): 205–24. https://doi.org/10.1257/jep.20241431.

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Implementing an equitable and efficient tax system requires that the government have access to certain information about taxpayers. If the demand for privacy implies limiting government’s access to relevant information, it constrains the extent to which a tax system can achieve these goals. In this way, demand for limiting government access to information imposes social costs. This article discusses the aspects of privacy that matter, including leaks, and explores certain countries’ public disclosure of taxpayer information. It then discusses what is known about, and the difficulties of ascert

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Saputra, Dicky, and Poppy Indriani. "ANALISIS KEPATUHAN KEWAJIBAN PAJAK BENDAHARA DESA DALAM MELAKUKAN PEMOTONGAN PAJAK PADA PEMBANGUNAN INFRASTRUKTUR DI DESA KARANGAN." BALANCING: Accountancy Journal 3, no. 1 (2023): 23–31. http://dx.doi.org/10.53990/bjpsa.v3i1.257.

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This study aims to determine the compliance of the village treasurer in making tax cuts on village infrastructure development because we can know that research on cutting each type of tax on village infrastructure development has not been done much, therefore the researchers decided to examine the tax cuts for village infrastructure development in the village. do the Village Treasurer so that there are no tax violations and errors in determining the type and tax rate that are set for deductions for every transaction carried out on village infrastructure development whose funds are source

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Herring, Bradley, and Lisa Korin Lentz. "What Can We Expect from the “Cadillac Tax” in 2018 and Beyond?" INQUIRY: The Journal of Health Care Organization, Provision, and Financing 48, no. 4 (2011): 322–37. http://dx.doi.org/10.5034/inquiryjrnl_48.04.06.

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One controversial aspect of the Patient Protection and Affordable Care Act is the provision to impose a 40% excise tax on insurance benefits above a certain threshold, commonly referred to as the “Cadillac tax.” We use the Employer Health Benefits Survey, sponsored by the Kaiser Family Foundation and Health Research and Educational Trust, to examine the number and characteristics of plans that likely will be affected. We estimate that about 16% of plans will incur the tax upon implementation in 2018, while about 75% of plans will incur the tax a decade later due to the indexing of the tax thre

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Gore, Richard A. "Buyer and Seller at Odds: The Economic Consequences of Holding Appreciated Assets in a C Corporation." Issues in Accounting Education 28, no. 4 (2013): 929–34. http://dx.doi.org/10.2308/iace-50531.

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ABSTRACT: A business holding appreciated assets is worth less to its owner if it is held in a C corporation than the fair market value of the assets. This fact arises from the double tax imposed on C corporations. One naive solution to this issue is for the shareholder to structure the sale of the business as a sale of stock in the corporation. What is often overlooked with this suggestion, however, is that the buyer will demand a discount in the price of the business if the deal is structured as a purchase of stock as opposed to a direct purchase of the assets. This economic reality is driven

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Maytara, Vera, Juliana Nasution, and Budi Dharma. "Analisis Keuntungan Tak Terduga Yang Didapat Perusahaan Ekspor Tambang Batubara Di Indonesia Pada Periode 2020-2022." JURNAL SOSIAL EKONOMI DAN HUMANIORA 9, no. 3 (2023): 249–56. http://dx.doi.org/10.29303/jseh.v9i3.399.

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It will be a breath of fresh air for coal mining enterprises all around the world, including Indonesia, when global coal prices rise in 2021. This gain is referred to as a windfall profit since causes outside of the miner's control are what led to it. The COVID-19 epidemic, on the other hand, has led the Indonesian economy to contract, having an effect on output, exports, and the new wind in coal prices tied to the exchange rate. Due to this disparity, investigation was done to see if the unexpected earnings that Indonesian mining firms experienced were liable to reserve tax. The approach of l

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Harrouchi, djelloul. "Developments in the use of environmental taxes in Algeria." Journal of Economic Growth and Entrepreneurship JEGE 6, no. 1 (2021): 182–98. https://doi.org/10.5281/zenodo.4482060.

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<em>      A growing global and national interest in environmental issues, and thus the means and tools that can be used to stop environmental degradation. Legal regulation is one of the most important means used for this purpose, while the efficiency of the economic means and incentives themselves are often imposed in many cases, and the financial means - mainly taxes - have become one of the most important means that achieve the required protection. The means to achieve what has become known as sustainable development. Algerian legislation in the field of environmenta

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Zulfa Eliza, Zikriatul Ulya, and Husnul Khatimah. "Efektivitas Penerimaan Sektor Pajak Restoran, Perhotelan, Dan Penerangan Jalan Untuk Meningkatkan Pendapatan Asli Daerah Kota Langsa." CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis 3, no. 2 (2023): 87–98. http://dx.doi.org/10.55606/cemerlang.v3i2.1111.

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Regional autonomy can indeed bring about positive changes in the regions in terms of regional authority to self-regulate. Tax is a source of state or regional revenue that is paid by the community as a collection fee that can be imposed by the government based on applicable regulations. The aims of the research are a) to find out how effective the revenue from the restaurant tax sector, hotel tax, and street lighting tax are Regional Own Revenue in Langsa City, b) to find out what factors are inhibiting the revenue from the restaurant, hotel, and street lighting tax sector as income. Original

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Puspasari, Ismayantika Dyah. "The Dilemma of Taxation Law for Small Farmer." International Journal of Religious and Cultural Studies 2, no. 1 (2020): 11–18. http://dx.doi.org/10.34199/ijracs.2020.04.03.

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The purpose of this research is: (1) to find out to what extent the Directorate General of Tax has fully disseminated to all levels of society, especially farmers, regarding the imposition of PP 23 of 2018 for farmers. (2) analyzing tax imposed to farmers if there was no harvest period, which means they do not get income, (3) analyzing the risk of loss to farmers when in a famine. This research uses the descriptive qualitative approach in which the researcher criticized PP 46 of 2013 and PP 23 of 2018 based on the conditions in the field and was supported by various sources. The results of thi

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Rachman, Rusli, Lidia Br Karo, and Herlambang Herlambang. "THE ROLE OF BENGKULU REGIONAL SUPERVISION INSPECTORATE IN PREVENTING TAX FRAUD AT POLDA BENGKULU ENVIRONMENT." Bengkoelen Justice : Jurnal Ilmu Hukum 10, no. 2 (2020): 185–98. http://dx.doi.org/10.33369/j_bengkoelenjust.v10i2.13804.

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Tax fraud is a behavior that is not justified by law, but in Regional Police (Polda) of Bengkulu the behavior is often found by the supervisory apparatus in 2019 with a total loss that has been deposited of Rp 57,668,922. In order to minimize and eliminate these behaviors, efforts and sanctions were required by the supervisory apparatus carried out by Itwasda (Regional Inspectorate Supervision) Polda Bengkulu. From this background, the problemsexamined were: (1) What was the role of the Itwasda Polda Bengkulu in preventing Tax Fraud within Polda Bengkulu? (2) What was the form of sanctions imp

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Vos, Bram. "State Aid, Taxation & Transfer Pricing: Illegal Fiscal State Aid Granted to Starbucks?" EC Tax Review 27, Issue 2 (2018): 113–20. http://dx.doi.org/10.54648/ecta2018012.

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On 21 October 2015 the European Commission alleged the Netherlands of granting illegal fiscal State aid to Starbucks by misapplying the so-called ‘EU arm’s length principle’ through an Advance Pricing Agreement concluded between the Dutch tax administration and Starbucks. Accordingly, no market based (read: too high) transfer prices would have been adopted by Starbucks, resulting in an assumed reduction of taxable income and thereby also in a reduction of imposed corporate income tax. The Netherlands and Starbucks however disagree with the European Commission’s finding of State aid and applied

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Ety Isworo. "Pajak Naik, Beban Rakyat Menukik." Moneter : Jurnal Ekonomi dan Keuangan 3, no. 1 (2024): 219–24. https://doi.org/10.61132/moneter.v3i1.1150.

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The government plans to increase the Value Added Tax (VAT) rate by 1%, from 11% to 12% in 2025. This policy has certainly triggered various reactions in society, from support to concern, especially regarding its impact on the prices of basic necessities and people's purchasing power. Value Added Tax (VAT) is a tax levied on the consumption of goods and services within the Customs Area, imposed at each stage of production and distribution. VAT collected by the central government applies to the purchase and sale of certain goods and services, such as motor vehicles, houses, and internet services

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Ashfaq Ahmed, Muhammad, Ikram Ali Malik, and Nasreen Nawaz. "Pakistan: Frontloading Taxation on Real Estate Transactions–Appraising an Abrupt Tax Policy Choice." Journal of Asian Development Studies 14, no. 1 (2025): 28–45. https://doi.org/10.62345/jads.2025.14.1.2.

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Until 2012, Pakistan's real estate sector painted a paradoxical situation in that, while on the one hand, it was the storehouse of the bulk of Pakistanis' wealth, on the other, it was as good as tax-free. The Federal Government, deftly leveraging an apparent drafting change in the 1973 Constitution made vide 18th Amendment adopted in 2010, sneakily treaded into what traditionally was considered an exclusive provincial tax domain by introducing capital gains tax on immovable assets vide Finance Act, 2012. Similarly, a negligible withholding tax rate on the seller was also imposed at the transac

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Steyn, Theuns, Riel Franzsen, and Madeleine Stiglingh. "Conceptual Framework For Classifying Government Imposts Relating To The Tax Burden Of Individual Taxpayers In South Africa." International Business & Economics Research Journal (IBER) 12, no. 2 (2013): 239. http://dx.doi.org/10.19030/iber.v12i2.7637.

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The tax burden of individual taxpayers in South Africa is a topic that is much discussed in the country. Studies and debates around the topic are somewhat contradictory, depending on the viewpoint from which the tax burden is evaluated. These contradictory claims relating to the tax burden carried by individual taxpayers in South Africa do not arise in a vacuum, but may in part be attributed to different interpretations of what constitutes the tax burden as a construct. This article provides the results from an analysis of the tax construct and the construct of a (tax) burden. The results are

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Miller, Karen C., J. Riley Shaw, and Tonya K. Flesher. "Taxation of Personal Use of Corporate Aircraft: Should Income Equal the Deduction?" ATA Journal of Legal Tax Research 5, no. 1 (2007): 99–115. http://dx.doi.org/10.2308/jltr.2007.5.1.99.

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Business growth and ease of mobility have played a significant role in the increasing use of corporate aircraft through the 21st century. Along with the increased use of corporate aircraft, personal use of corporate aircraft has also been on the rise. With this increased use, the tax treatment of the personal use of corporate aircraft has become much more visible and controversial. This paper tracks the changes in the law and focuses on the tax policy issues related to the equity in the reporting of income by the employee and the deduction claimed by the corporation. Specifically, this paper a

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Konsek-Ciechońska, Justyna. "TAX ON FREE TIME." Knowledge International Journal 31, no. 1 (2019): 101–6. http://dx.doi.org/10.35120/kij3101101k.

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Tax constitutes one of economic tools of the policy of the state that makes it possible to affect the form of socio-economic relations between the state and the taxpayers. According to many scientists, proper functioning of the entire state and its institutions depends on effective collection of incomes, vast majority of which, approx. 80-90% is constituted by tax incomes48. Demand of the state for financial resources, especially within last decades has been constantly growing. Meanwhile, 100 years ago, J. Schumpeter already stated that high level of fiscalism adversely affects the growth of e

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Trivedi, Viswanath Umashanker, and Amin Mawani. "Impact of Tax Advisers and Corrupt Tax Auditors on Taxpayer Compliance." Canadian Tax Journal/Revue fiscale canadienne 68, no. 3 (2020): 801–32. http://dx.doi.org/10.32721/ctj.2020.68.3.trivedi.

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Using two experiments, this study examines taxpayers' decisions on how much income to report in the presence of tax auditors and post-reporting tax advisers, respectively. In the first experiment, we examine taxpayers' compliance in the presence and absence of corrupt auditors. In the second experiment, we examine taxpayers' compliance in the presence of corrupt tax auditors and compare it with their compliance in the presence of tax advisers retained by the taxpayers upon being audited. The bribes sought by corrupt auditors from audited taxpayers are expressed in the form of a percentage of t

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Kuhn, William M. "Queen Victoria's civil list: what did she do with it?" Historical Journal 36, no. 3 (1993): 645–65. http://dx.doi.org/10.1017/s0018246x00014345.

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ABSTRACTQueen Victoria made important financial concessions to parliament over the course of her reign. She accepted a smaller civil list and a smaller annuity for her consort than had been paid to any of her predecessors. She disclosed the accounts of the duchies of Lancaster and Cornwall, both of which had formerly been considered private property. She also reduced her income by subjecting it to the newly re-instituted income tax. Despite these concessions, she managed to acquire a considerable private fortune. The principal sources of this fortune were improving incomes from the two duchies

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Deng, Jie, Xuwei Luo, and Mengsi Hu. "Implications of a Carbon Tax Mechanism in Remanufacturing Outsourcing on Carbon Neutrality." International Journal of Environmental Research and Public Health 19, no. 9 (2022): 5520. http://dx.doi.org/10.3390/ijerph19095520.

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Many governments have imposed methods such as a carbon tax that aim to even out the negative effects of carbon emissions. The taxes levied on different agents lead to different make–buy decisions for production structures and different environmental outcomes. Some original equipment manufacturers (OEMs) outsource remanufacturing to independent remanufacturers (IRs). Thus, a question arises: What are the implications of carbon taxes levied on different agents on remanufacturing outsourcing decisions? To answer this question, we developed two models: (1) acting as common brand owners, OEMs can b

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Basu, Subhajit. "Direct Taxation and E-Commerce." International Journal of Innovation in the Digital Economy 1, no. 1 (2010): 37–63. http://dx.doi.org/10.4018/jide.2010091503.

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E-commerce poses significant challenges for existing tax rules. One of the most important effects of e-commerce has been to de-emphasise the significance of the place where economic activity is carried out, which makes it difficult to determine which jurisdiction has the right to tax. It has also blurred the traditional distinction between the form of delivery and the substance of what is delivered. Thus, the specific tax implications of e-commerce and the threat it imposes on the established tax systems can be examined by reference to how much e-commerce tends to disrupt the concepts and prin

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Sari, Tuti Indah, Abdul Lawali Hasibuan, and Rafiqi Rafiqi. "Tinjauan Yuridis Terhadap Perjanjian Pemborongan Bangunan Gedung Badan Pengelolaan Pajak Dan Retribusi Provinsi Sumatera Utara." JUNCTO: Jurnal Ilmiah Hukum 2, no. 1 (2020): 1–8. http://dx.doi.org/10.31289/juncto.v2i1.205.

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Implementation of building contract agreement for building "North Sumatra Provincial Tax and Retribution Management Agency at PT. Betesda Makmur "Agreement on building contract for PT. Betesda Mandiri is more than where the party giving the job contract is apart from the private sector besides the emergence of this agreement is simpler that can be by selecting contractors with negotiations and by selecting contractors with limited tenders. The research method used is Normative Juridical, and data collection techniques used are the library research. Implementation of building contract agreement

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Febrianti, Sri Ayu, Siti Reuni Inayati, and Sahrul Ihsan. "FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK DALAM KEPATUHAN MELAKUKAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN (PBB) (STUDI DI DESA LENEK KECAMATAN LOMBOK TIMUR)." Jurnal Aplikasi Perpajakan 6, no. 1 (2025): 1–14. https://doi.org/10.29303/jap.v6i1.92.

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Tax is a mandatory leivy imposeid on taxpayeirs without reiceiiving direict compeinsation which is useid for thei prospeirity of thei community onei of theisei is Land and Building Tax (PBB). This study aims to deiteirminei what factors havei an influeincei on taxpayeir compliancei in paying Land and Building Tax (PBB) in Leineik Villagei, East Lombok District. Thei samplei in this study was 100 taxpayeir reispondeints in Leineik Villagei. Primary data was useid in this study using data colleiction teichniqueis through queistionnaireis. Thei data analysis meithod useid is multiplei lineiar rei

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Coetzee, Liza, and Marisca Meiring. "Value-added tax on imported electronic services: a critical evaluation of the newly enacted South Africa legislation." Journal of Economic and Financial Sciences 9, no. 1 (2017): 28–42. http://dx.doi.org/10.4102/jef.v9i1.27.

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Effective from 1 June 2014, all foreign businesses supplying digital products such as mobile applications to be used in South Africa are required to register as vendors. This amendment was made to align South Africa with an international trend of bringing cross-border supplies of electronic services into the Value-Added Tax regime. It effectively shifts the Value-Added Tax liability from the importer to the foreign supplier. The reverse-charge-mechanism resulted in an erosion of the tax base and placed local suppliers of digital services at a competitive disadvantage compared to foreign suppli

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Falcao, Tatiana. "Is a Carbon Tax Compatible with the WTO Treaties?" Intertax 43, Issue 10 (2015): 571–88. http://dx.doi.org/10.54648/taxi2015056.

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This article examines if and to what extent the World Trade Organization (WTO) is competent to issue legislation concerning environmental law obligations. It also investigates whether the WTO would be authorized to resolve conflicts arisen as a result of the imposition of unilateral environmental tax measures. In doing so, the author demonstrates the degree to which the WTO has legitimacy to impose, shape, define, exclude or admit environmental taxes.

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