Tax Law

Due to their frequency and importance, traffic crimes are an important subject of theoretical study. Violation of traffic regulations is sanctioned by the norms of misdemeanor and criminal law, which makes this area complex, but also leads to certain difficulties in the interpretation and application of law. The authors thoroughly analyze the legal description of the criminal offense of endangering the public transport and its qualified forms. A particular attention is paid to the the interpretation of certain subjective and objective elements of this criminal offense (consequence, mens rea and objective conditions of incrimination). The authors point out certain inconsistencies in the court practice and propose legislative changes to improve criminal protection and establish a more legitimate and pragmatic distinction between criminal and misdemeanor acts.

Syahyani. 2014220036. Analalisis kinerja keuangan sebelum dan sesudah akuisisi pada PT XL Axiata Tbk. Pembimbing: Rofiqoh Wahdah, SE, M.si. Program studi S1 Manajemen STIE Indonesia Banjarmasin. Tahun 2018. 90 (halaman) (termasuk lampiran). Penelitian ini dilakukan untuk mengetahui bagaimana pengguna analisis kinerja keungan sebelum dan setelah akuisisi pada PT XL Axiata Tbk. Metode penelitian yang digunakan adalah metode deskriftif kuantitatif yaitu melakukan analisis tehadap Net Profit Margin (NPM), Return on Asset (ROA), Total Asset Turn over (TATO), Corrent Ratio (CR), Quick Ratio (QR), Debt to Total Asset Ratio, Debt to Equity Ratio, dan Price earning ratio berdasarkan ikhtisar keuangan perusahaan tahun 2010 sampai dengan tahun 2016. Hasil penelitian pada tahun terjadinya proses akuisisi beberapa rasio mengalami perubahan yaitu rasio Profitabilitas, rasio Likuiditas rasio Solvabilitas, dan rasio Penilaian Pasar, dimana sebelum terjadinya akusisi dari tahun 2010 sampai dengan ta...

GST has brought about significant advancements in the Indian taxation system. On a global scale, the adoption of the Goods and Services Tax (GST) indirect tax framework has gained momentum, with over 160 countries having implemented it by April 1, 2015, with Malaysia being the most recent addition. The inception of GST traces back to 2004 when it was conceptualized by the task force responsible for the Fiscal Responsibility and Budget Management Act of 2003 (commonly known as the Kelker Committee). Its primary objective was to replace the complex federal and state indirect tax systems. As per the Kelker Committee's recommendations, the nationwide implementation of GST, encompassing nearly all goods and services consumed within the economy, was envisioned to establish a unified market, broaden the tax base, enhance the revenue productivity of domestic indirect taxes, and optimize resource allocation for improved welfare. The GST model proposed is of a dual nature, akin to the system in Canada, where both the Union and State governments independently levy and collect taxes. GST operates as a consumption-based tax, meaning it assesses only the final consumption of goods and services. It stands as a unified tax applicable to both goods and services, enabling offsetting of taxes across the supply chain. This paper meticulously examines the proposed GST framework in comparison to the existing taxation structure, initially delineating the proposed GST and the current taxation system. Subsequently, it scrutinizes the distinctions between the two frameworks and concludes with a succinct exploration of their effects on employment and various sectors. It is noteworthy that previous studies have been taken into account. The Indian government has designated April 1, 2016, as the date for the rollout of GST.

The reviving of modern economic theory is usually stated starting from the publication of Adam Smith's The Wealth of Natoins, in 1776, although other thinkers who first also gave no small contribution. The main idea put forward by Adam Smith is that competition between various suppliers of goods and buyers will produce the best possibilities in the distribution of goods and services because it will encourage everyoe to do the specialization and increase in capital so that it will produce more value with a permanent workforce. From the Islamic perspective, there are several names that commonly known such, Baqir, Umar Chapra, and Mannan. The purpose of this research is to explore the revival economic though by Abdul Mannan. This research adapts content analysis method, which is a researcher conducts a discussion of the contents of written or edition information in the mass media. The data analysis techniques of this scientific work use literature study techniques, comparative, ind...

The coronavirus disease 2019 pandemic has brought countries' economies worldwide to a standstill, resulting in widespread gross domestic product declines and job losses. During this period, governments have implemented various public finance measures to keep their economies afloat. Tax expenditures, including tax deferrals, discounts, and exemptions, were among the solutions adopted by countries. This study aims to analyze the trajectory of tax expenditures under the influence of the coronavirus disease 2019 pandemic, with a particular focus on examining the allocation of tax expenditures across various sectors and classes in Turkey during the pandemic. This study employs a qualitative methodology based on collected and scrutinized data to elucidate this phenomenon. The primary data sources for understanding tax expenditures' scale and distribution are the tax expenditure cost estimates presented in the Central Government Budget Law of Turkey, issued annually by the Presidency of Strategy and Budget, and the tax expenditure reports prepared by the Turkey Revenue Administration.

The aim of the deliberations presented was an attempt to assess the legal system of the regulation concerning the protection of the environment against noise in rural areas, and to answer the question to what extent the current legislation takes into account the specificity of noise threats occurring in rural areas and whether it provides for an effective and adequate system of instruments for the protection of the acoustic climate of the rural environment. In the conclusion the author states that the specificity of noise prevention in rural areas has been adequately taken into account, despite a clear focus of the regulation put on noise in urban areas. However, the potential of taking a qualitative approach to noise prevention in rural areas or implementing legal instruments for the protection of areas with good acoustic climate, e.g. quiet areas, still remains unexploited, and noise intervention measures continue to be insufficiently included in spatial planning.

The dissertation aims to assessing the role of financial institutions on the success of SMEs in the country. Though the success of SMEs have been linked to the accessibility of financial services by various scholars, yet the way financial institutions influence success of SMEs has never been explored. To undertake the study ten financial institutions were involved which included commercial banks, microfinance institutions and SACCOs. A total of 30 SMEs were randomly selected from a population of 93430 SMEs found in Kigali-city. The study found that financial institutions have little influence on SMEs financing because most of SME owners or managers frequently used retained earnings or profit (self-financing) and funds from relatives/friends to finance their business as a source of finance. The study recommends to financial institutions to rigorously market their services to SMEs which have not subscribed to their services. The study also recommends the relaxation of lending conditions so that SMEs can access loans at affordable interest rates.

Türk Gelir Vergisi Kanunu (GVK) içinde yer alan pek çok vergi güvenlik müessesesi uygulamadan kalkmasına rağmen halen varlığını koruyan birkaç düzenlemeden biri de gayrimenkul sermaye iratlarına yönelik emsal kira bedeli uygulamasıdır. GVK’nın 73. maddesinde yer alan uygulamaya göre gayrimenkul sermaye iradı elde eden bir kişi kanunda sayılan kişiler dışında herhangi bir kişiye bilhassa bedelsiz tahsis (kiralama) işlemi yaptığında gelir elde etmediğinde ya da elde ettiği gelir emsal kira bedelinin altında kaldığında emsal kira bedeli üzerinden beyanname vermek ve gelir vergisi ödemek durumunda kalmaktadır.

Uygulamanın amacının vergi kayıp ve kaçağını önlemek ve ödeme gücünün doğru kavranmasını sağlamak olduğu dikkate alındığında emsal kira bedeli uygulamasının “haklı bir nedeni” olduğu görülmektedir. Zira böyle bir uygulama olmasaydı “bedelsiz tahsis” adı altında kiralama işlemleri gerçekte olduğundan farklı gösterilebilecek ve vergi ödemeden gelir elde etmek, diğer bir ifadeyle peçeleme işlemi yapmak kolay hale gelecekti. Yasama organının böyle bir boşluğu görmesi ve buna engel olmaya çalışması oldukça normal ve yerinde karşılanması gereken bir durumdur. Ancak madalyonun öteki yüzüne bakıldığında söz konusu vergi güvenlik müessesesinin problemli tarafları olduğu da görülmektedir. Zira muvazaalı işlemlerin önüne geçmek ve vergi kayıplarını önlemek amacıyla getirilen uygulama başta Vergi Usul Kanunu (VUK) ve Gelir Vergisi Kanunu (GVK) hükümleri ve anayasal vergileme ilkeleri ile uyuşmamaktadır. Temel hakların başında gelen mülkiyet hakkının kullanımı ile ilgili sorunlar bir yanda, elde edilmeyen gelirin vergilendirilmesi durumu diğer yanda adil olmayan sonuçlar yarattığı bir gerçektir. İşte bu durumda düzenlemenin “haklı gerekçe”sinin sorgulanması ihtiyacı yeniden hasıl olmakta ve geçmişte geçerli kabul edilebilecek sebeplerin günümüzde farklı çözüm yolları ile yeniden düzenlenebilme ihtimalinin mümkün olup olmadığı yeniden düşünülmesi gerekmektedir. Bu tespit ve amaçlarla çalışmada emsal kira bedelinin ayrıntılarına girilmeksizin varlık nedeni, yarattığı hukuki sorunlar irdelenmekte ve bu sorunların nasıl çözülebileceği konusunda düşünceler paylaşılmaktadır.

A tutela processual da posse no ordenamento jurídico brasileiro representa um modelo normativo de proteção possessória (modelo de proteção absoluta) distinto daquele adotado pela maioria dos países europeus (modelo de proteção relativa) de tradição civil law” é a hipótese proposta pelo presente artigo e confirmada ao fim da investigação desenvolvida com os seguintes objetivos: investigar o desenvolvimento histórico das ações possessórias e petitórias no Direito Romano; examinar o nível de independência e vinculação entre o juízo possessório e o juízo petitório nos sistemas jurídicos nacionais; e identificar particularidades do tratamento jurídico da posse no Direito brasileiro, bem como delimitar a extensão da sua proteção processual. A metodologia utilizada se embasou na revisão, com enfoque analítico, de diferentes fontes doutrinárias e normativas, brasileiras e do Direito estrangeiro, e na exegese das normas vigentes. Como resultados, foi possível identificar e sistematizar as regras relativas à tutela processual da posse que demonstram que o Brasil adota um sistema mais independente e “garantista” de tutela possessória (modelo normativo de proteção absoluta da posse).

Pada Tahun 2015 Direktur Jendral Pajak (DJP) mencanangkan sebagai tahun Pembinaan Wajib Pajak dengan motto Reach the Unreachable, Touch the Untouchable, dengan adanya program Pembinaan Wajib Pajak diharapkan dapat meningkatkan kesadaran masyarakat akan kewajiban perpajakan dan juga dapat meningkatkan pendaptan negara melalui sektor perpajakan. Melalui penelitian ini Penulis bertujuan mengetahui bagaimana penerapan Penghapusan sanksi bedasarkan Putusan Menteri Keuangan 91 pada Wajib Pajak Orang Pribadi dan Wajib Pajak Badan. Penulis menggunakan metode Deskriptif Kuantitatif, pengumpulan data dilakukan dengan metode Wawancara, Kepustakaan dan Dokumentasi, sumber data dalam penelitian ini adalah dengan Mengumpulkan data yang sudah pernah dipublikasikan sebelumnya. Tuan Marvelinus dan CV Liverpool FC adalah salah satu klien dari Kantor Konsultan Pajak S yang mengikuti Program Penghapusan Sanksi, dari Pengajuan permohonan yang sudah dilakukan oleh Tuan Marvelinus dan CV Liverpool FC atas...

This report, which is focused on the phenomena of tax crime and corruption, is divided into four main sections. In the first part, the most significant Bulgarian legislative instruments in the fight against tax crimes are reviewed. This first section highlights that Bulgaria suffers from chronically high corruption, low trust in government, and serious rule of law shortcomings. The second part addresses the critical examination of the complex links between fiscal crime and corrupt practices in Bulgaria. It also warns that the fight against VAT fraud is the most serious challenge for Bulgarian tax administrations and that it requires the establishment of balanced but sufficiently robust measures. This balance is not easy to achieve, especially when networks of fraudsters have penetrated state institutions. The third part refers to the analysis of corporate liability and whistleblowing in the area of taxation. In that regard, it emerges that, although the country is a party to several anti-corruption conventions, clear and comprehensive procedures for the protection of whistleblowers do not currently exist in Bulgaria. Finally, the fourth part focuses on some specific practical institutional challenges in Bulgaria as identified in a national practical workshop with various stakeholders.

Base erosion and profit shifting is generally defined as tax strategies that serve to exploit gaps or inconsistencies in global tax systems that allow an enterprise to shift profits to lower tax jurisdictions. This can be accomplished by either shifting income to lower tax jurisdiction or shifting deductible expenses to higher tax jurisdictions. Historically, these shifting strategies have been handled on a country by country basis with no centralized framework. In 2015 the Organization of Economic Cooperation and Development proposed modifications through its Base Erosion and Profit Shifting project that if adopted by the member countries, would reverse the adverse impact to the global tax system caused by shifting profits and assets among members of controlled groups. By reviewing the major tax shifting strategies as well as the Organization of Economic Cooperation and Development proposals to curb any perceived abuses, this research will serve to fill a gap in the literature surr...

El sistema tributario poco tardó en darse cuenta de que tras la cortina del denominado alojamiento colaborativo y en especial dentro del fenómeno identificado como alojamiento turístico «extrahotelero» se escondían una serie de actividades que estaban sujetas al cumplimiento de obligaciones tributarias y, debido a ello, se apresuró a advertir a los contribuyentes sobre su acatamiento. No obstante, hay un supuesto que ha quedado en el olvido, el intercambio temporal de viviendas con fines turísticos. Dicho fenómeno, que en apariencia se identifica con supuestos de consumo colaborativo puro, puede revelar un negocio jurídico oneroso que evidenciaría una capacidad económica directa y/o indirecta y, por ende, estaría sujeto a tributación. De allí que, partiendo del análisis general de la tributación del alojamiento colaborativo, el objetivo de este documento es determinar si surgen las mencionadas obligaciones tributarias en el intercambio temporal de viviendas, su cuantificación y la c...

El objetivo de este trabajo ha sido estudiar el impacto del trust anglosajón como institución desconocida en las jurisdicciones de tradición civilista. Particularmente nos enfocamos en el área del Derecho Internacional Privado. Nuestro objetivo ha sido encontrar soluciones a problemas que enfrentan los operadores jurídicos cuando entran en contacto con asuntos de trusts, tanto en la etapa de la competencia judicial, como al momento de seleccionar el derecho regulador, a fin de brindar continuidad y seguridad a las relaciones jurídicas que derivan de esa dimensión internacional.Comenzamos el estudio desde la perspectiva histórica del trust como institución jurídica. En su desarrollo el trust abarca más allá de las categorías jurídicas que se contemplaban en sus comienzos, aquellas del Derecho sobre los traspasos de propiedad. El trust moderno tiene su característica más significativa en las obligaciones que se establecen tras su constitución.Estudiamos el Derecho Internacional Privad...

İlk derece mahkemesi kararlarına karşı teminat ve bir üst kanun yolu olarak tasarlanan istinaf, ülkemizdeki ceza yargılama sistemini, iki dereceli bir sistemden, belli kararlar açısından üç dereceli bir sisteme geçişin zeminine taşımıştır. Böylece, ilk derece mahkemesi tarafından verilen hükümlere karşı, ilk başvurulması gereken kanun yolu, istinaf olarak belirlenmiştir. İstinaf mahkemeleri tarafından verilen kararlardan bir kısmı, kesin olarak, bir kısmı da belli koşullar altında, Yargıtay yolu açık olmak üzere verilmektedir. Bu şekilde oluşturulan sistemle, belli kararlar açısından iki dereceli, belli kararlar açısından da üç dereceli bir yargılama sistemi benimsenmiştir. Bu çalışmamızda, hangi kararların bölge adliye mahkemelerinde kesinleştiği, hangi kararların temyize tabi olduğu, bu şekilde farklı iki sistemin öngörülmesinin, bireylerin, hak arama özgürlüğünü ne şekilde etkilediği hususları ve bu konudaki çözüm önerileri değerlendirilecektir.

There are significant losses in tax revenues across the European Union (EU). National governments lose billions of euros in the revenues from non-paid taxes and other illegal activities. The fight against aggressive tax planning, tax fraud and illegal activities is on the agenda of the EU, OECD and all the national governments. However, due to the size of tax losses it should not be treated just as tax evasion, but rather as tax terrorism! Therefore, the author has set criteria when tax evasion should be named as “tax terrorism” as well as designed the principles for tackling tax terrorism and other ways of non-payment of taxes. The tax evasion could be treated as “tax terrorism” in case of international evasion from taxes by organized groups of persons for criminal purposes as well as when it creates significant losses in government revenues. The term “tax terrorism” would have impact to communication and cause response of society and politics, therefore it would have more social a...

El disfrute de la exención en el ICIO en relación con las obras realizadas sobre bienes de titularidad de los entes mayores de la Iglesia Católica es una cuestión polémica desde la década de los 90'. En la actualidad está cuestión dista mucho de estar resuelta, al contrario, el grado de complejidad de la misma ha aumentado al cuestionarse su consideración como ayuda de Estado a la luz del artículo 107 TFUE. En este contexto, se enmarca la Sentencia del TJUE de 27 de junio de 2017 en la cual el Tribunal mantiene una postura coherente con su doctrina sobre el concepto de empresa y actividad económica, si bien delega en el órgano remitente la resolución de la cuestión de fondo. No obstante, creemos que el razonamiento del fallo se asienta sobre una base jurídica improcedente (artículo 107 TFUE), al ignorar que el conflicto normativo subyacente en este caso se produce entre dos tratados resultando más apropiado el artículo 351 TFUE como base jurídica del asunto.Catholic Church benef...

Pajak penghasilan (PPh) adalah pajak yang dikenakan terhadap subjek pajak baik orang pribadi dan badan, berkenaan dengan penghasilan yang diterima atau diperoleh selama satu tahun pajak. Dalam pengenaan pajak terhadap wajib pajak tidak boleh adanya diskriminasi. Di lapangan timbul kecemburuan Pelaku Usaha Mikro dan Kecil (UMK) orang pribadi yang berdagang secara konvensial terhadap Pelaku UMK orang pribadi yang melakukan perdagangannya secara online melalui media sosial terkait pengenaan PPh atas usahanya. Mereka melihat bahwa Fiskus atau petugas pajak hanya mengejar mereka yang berdagang secara konvensional tapi tidak dengan yang melakukan perdagangan secara online. Penelitian ini akan membahas mengenai bagaimana perlakuan PPh terhadap penghasilan UMK wajib pajak orang pribadi yang melakukan perdagangannya secara online melalui media sosial dan kendala apa yang dihadapi baik dari sisi Fiskus dan Wajib Pajak untuk terpenuhinya kewajiban pajak UMK orang    pribadi ini. Pajak yang dik...