Codification and Tax Law: On the Need for Separate Sources of Income in Respect of Employee and Self-Employed Taxpayers

1984 ◽  
Vol 19 (3-4) ◽  
pp. 440-494
Author(s):  
Joseph M. Edrey
Keyword(s):  
Present Article ◽  
Present State ◽  
Income Tax ◽  
Previous Article ◽  
Tax Law ◽  
Labour Law ◽  
Policy Makers ◽  
The Law ◽  
Definition Of ◽  
Special Category

In our previous article we dealt with the definition of employee for income tax purposes. We concluded that in the present state of the law in Israel the courts are obliged to depart from the accepted definition of this term as applied in labour law and the law of torts and develop an independent functional test more suitable to tax law. We stressed that this conclusion was based on the existing law in Israel, namely the provisions on the Income Tax Ordinance, which treats taxpayers who are employees as a special category.In the present article we wish to look at the problem from the broader perspective of the lex ferenda. Our remarks are addressed primarily to legislators and policy-makers, and not, as the previous article, to the courts and the tax ordinance commentators.

The Definition of Employee for Income Tax Purposes

1982 ◽  
Vol 17 (3) ◽  
pp. 290-333 ◽  
Author(s):  
Joseph M. Edrey
Keyword(s):  
Income Tax ◽  
Tax Law ◽  
Income Tax Law ◽  
The Law ◽  
Definition Of

The question of differentiating between an employee and an independent (self-employed) person has always been of primary importance in Israeli Income Tax law as a result of the various rules that distinguish these two types of assessees. In light of the adoption of the Ben-Shahar Commission's recommendations, this distinction has acquired even greater importance, as shall be explained.This article discusses the law as it stands at present, which is not to say that in our view the current law is ideal. On the contrary, it is our opinion that the distinctions between the employed assessee—employee— and the independent assessee—self-employed—ought to be abolished. However since Israeli law does draw such distinctions at present, we shall discuss whatis, de lege lata, and leave the discussionde lege ferendafor another time.

scholarly journals Measuring the Effects of Corporate Tax Cuts

2018 ◽  
Vol 32 (4) ◽  
pp. 97-120 ◽  
Author(s):  
Alan J. Auerbach
Keyword(s):  
Multinational Corporations ◽  
Income Tax ◽  
Capital Investment ◽  
Corporate Income Tax ◽  
Tax Law ◽  
Corporate Tax ◽  
The Law ◽  
Jobs Act ◽  
The Impact ◽  
Tax Cuts

On December 22, 2017, President Donald Trump signed the Tax Cuts and Jobs Act (TCJA), the most sweeping revision of US tax law since the Tax Reform Act of 1986. The law introduced many significant changes. However, perhaps none was as important as the changes in the treatment of traditional “C” corporations—those corporations subject to a separate corporate income tax. Beginning in 2018, the federal corporate tax rate fell from 35 percent to 21 percent, some investment qualified for immediate deduction as an expense, and multinational corporations faced a substantially modified treatment of their activities. This paper seeks to evaluate the impact of the Tax Cuts and Jobs Act to understand its effects on resource allocation and distribution. It compares US corporate tax rates to other countries before the 2017 tax law, and describes ways in which the US corporate sector has evolved that are especially relevant to tax policy. The discussion then turns the main changes of the Tax Cuts and Jobs Act of 2017 for the corporate income tax. A range of estimates suggests that the law is likely to contribute to increased US capital investment and, through that, an increase in US wages. The magnitude of these increases is extremely difficult to predict. Indeed, the public debate about the benefits of the new corporate tax provisions enacted (and the alternatives not adopted) has highlighted the limitations of standard approaches in distributional analysis to assigning corporate tax burdens.

scholarly journals ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN (PPh) DI P.T BANK SULUTGO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Novlicia Putri Utiarahman ◽  
Jantje J. Tinangon ◽  
Dhullo Afandi
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
Field Studies ◽  
Study Data ◽  
Tax Law ◽  
Government Revenue ◽  
Income Tax Law ◽  
The Law ◽  
The Government

Income tax is of the largest government revenue. Income Tax Law Article 4 Paragraph 2 gives a mandate to the government to impose income tax on certain earnings final. This study aims to determine how the calculation and report income tax  on savings, deposits, giro customer at PT. Bank SulutGo. Descriptive analysis was employed in this study. Data were obtained by field studies. The result shows that the calculation and reports income tax on savings, deposits, giro at PT. Bank SulutGo have compiled with the law of regulation. Leaders of PT. Bank SulutGo should improve the service guality to each customer, so that custumer can increase the amount of savings.Keywords : calculation, reporting, savings, deposits, giro

scholarly journals Income Tax: Genesis of Definition and Object of Accounting

2020 ◽  
pp. 38-46
Author(s):  
G. BASHYROVA
Keyword(s):  
Income Tax ◽  
Accounting Standards ◽  
Legal Framework ◽  
The State ◽  
Tax Law ◽  
Accounting System ◽  
Economic Interests ◽  
Main Components ◽  
Definition Of ◽  
The Impact

Income tax in many countries is one of the main sources of filling the public budget and levers of influence on the development of economic processes at the macro level. The income tax ensures the balance of economic interests of the state, legal entities and individuals and the avoidance of excessive tax pressure. The impact of European integration processes on the Ukrainian accounting system increases the relevance of the development of the organization and methods of accounting for income tax. The purpose of the article is to establish the main phases of the evolution of the concept of “income tax”, clarify its economic content and identify the characteristics as an object of accounting. The article examines the historical phases of the income tax evolution, taking into account amendments in the tax law in Ukraine. A review of interpretations of the concept of “income tax” by foreign and domestic scholars was made, to establish the three main approaches to its interpretation: as a direct tax paid by a business entity from the received profit; as an item of the company financial statement, informing concerned parties on the amount of the assessed and paid tax; as a company’s payment to the state for utilization of economic infrastructure and resources. The author’s definition of the concept of “income tax” is proposed, which contributes to the clarification of the accounting terminology. It is argued that income tax should be considered through the prism of the tax law and accounting standards. A comparison of treatment to income tax as an accounting object in the National Accounting Standard 17 “Tax Income” and International Accounting Standards 12 “Income Taxes” is made. Based on a study of the legal framework for the accounting of income tax, its main components are identified as an object of accounting.

scholarly journals Macroeconomic Uncertainty and Empirical Research Results of its Quantitative Measurement in Georgia

Ekonomika ◽  
2021 ◽  
Vol 100 (1) ◽  
pp. 67-74
Author(s):  
David Kbiladze ◽  
Shorena Metreveli ◽  
Tamar Kbiladze
Keyword(s):  
Developing Countries ◽  
Economic Policy ◽  
Empirical Study ◽  
Present Article ◽  
Empirical Research ◽  
Quantitative Evaluation ◽  
Quantitative Measurement ◽  
Policy Makers ◽  
Macroeconomic Uncertainty ◽  
Definition Of

The present article describes the approaches and definition of the concept of uncertainty proposed by its authors, a quantitative evaluation of uncertainty, and materials of the empirical study used to explore the said issues on the example of macroeconomics of Georgia. We hope that the views given in the article will be useful for developing countries, particularly for the economic policy-makers in the post-communist states, as well as for the academic and scientific circles engaged in the studies of the above-listed issues.

Korruptionsbekämpfung durch das Steuerrecht und Kooperation von Strafverfolgungs- und Finanzbehörden

2019 ◽  
Author(s):  
Alexander Ermert
Keyword(s):  
Law Enforcement ◽  
Criminal Law ◽  
Income Tax ◽  
Economic Crime ◽  
Avoidance Behaviour ◽  
Tax Law ◽  
Criminal Proceedings ◽  
Starting Point ◽  
Different Types ◽  
The Law

This thesis investigates how tax law can be used to fight corruption. The taxation procedure is particularly well-suited as a starting point for further criminal proceedings in cases involving corruption in the context of economic crime. However, the collaboration between law enforcement and tax authorities in this field is not without its difficulties, as it involves different areas of the law (tax law, criminal law, criminal tax law) and different types of proceedings (taxation proceedings, criminal investigations), whose interactions result in numerous problems. This work also finds that § 4 sec. 5 sentence 1 No. 10 of the EStG (Germany’s Income Tax Act) is insufficiently considered in practice. After analysing the norm and its various levels of impact (fiscal, general preventive and criminal tax law levels), the author concludes that the current rules have weaknesses that provoke avoidance behaviour among the tax authorities.

scholarly journals Illegal employment

2013 ◽  
Vol 61 (7) ◽  
pp. 2507-2514
Author(s):  
Jana Mervartová
Keyword(s):  
Income Tax ◽  
Legal Protection ◽  
Essential Elements ◽  
Labour Law ◽  
Commercial Law ◽  
State Budget ◽  
Legal Relationship ◽  
Natural Person ◽  
Dependent Activity ◽  
Definition Of

Since 2007 Labour Code contains the definition of dependent work, which can be carried out only in labour-law relations. The Amendment to Labour Code from 2012 makes the definition more precise, when it stipulates essential elements of dependent work and designates the others as conditions, under which dependent work should be carried out. The Amendment to Employment Act changes the definition of illegal work. Illegal work is a performance of dependent work by natural person except for labour-law relation, or if natural person – foreigner carries out work in conflict with issued permission to employment or without this permission. Since 2012 sanctions for illegal work were increased. Labour inspection is entitled to impose sanctions, in case of foreigners it is Customs Office. For control purposes employer is obliged to have copies of documents at the workplace proving the existence of labour-law relation. Goal of controls and high fines is to limit illegal employment of citizens of Czech Republic and foreigners as well. Illegal work has unfavourable economic impact on state budget. It comes to extensive tax evasions and also to evasions within health insurance and social security. If a concluded commercial-law relation meets the attributes of dependent work, then it stands for a concealed legal relationship. Tax Office can subsequently assess an income tax to businessman. Labour-law relationship enjoys a higher legal protection than commercial-law relationship; nonetheless it is not suitable to limit liberty of contract in cases when it is not unambiguously a dependent activity.

Dampak Perubahan Undang-Undang No. 36 Tahun 2008 terhadap Penerapan PPH Potong Pungut pada Perusahaan Jasa Cleaning Service (Studi Kasus pada PT. Jasa Mulia Iramandiri)

2010 ◽  
Vol 6 (02) ◽  
pp. 61
Author(s):  
Rizki Ahmad Fauzi
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Secondary Data ◽  
Research Data ◽  
Financial Statement ◽  
Tax Law ◽  
History Of ◽  
Income Tax Law ◽  
The Law ◽  
The Impact

The introdution described about the history of income tax, the book observation concerning about the meaning of Tax and the chronological alteration of the Income Tax regulations. Research Method described the structure of PT. Jasamulia Iramandiri, along the literature using research data as a secondary data The comparison between the old Law on the new Act has some interesting differences to explore, also elucidate between Old law dan the New Law of Income Tax concerning PPh 21,23,and 25.  This discussion are simulate the calculation of Income Tax Law chapter 21 in two version the old and newest Law, also the impact of the Law alteration  to accounts on the financial statement.

Federal Tax Legislation as an Implicit Contracting Cost Benchmark: The Definition of Excessive Executive Compensation

2002 ◽  
Vol 77 (4) ◽  
pp. 997-1018 ◽  
Author(s):  
David G. Harris ◽  
Jane R. Livingstone
Keyword(s):  
Executive Compensation ◽  
Ceo Compensation ◽  
Tax Law ◽  
Tax Legislation ◽  
Cash Compensation ◽  
Compensation Standard ◽  
Contracting Costs ◽  
The Law ◽  
Definition Of

We examine how tax legislation that restricted firms' deductions of CEO compensation above $1 million reduced the implicit contracting cost of compensation for firms that were expected to pay below that amount and that were not directly affected by the law change. We find that firms that expected to pay their CEOs less than $1 million actually increased their CEOs' cash compensation, contrary to Congress's expectations. Moreover, the magnitude of the unexpected increase in compensation is proportional to how far the CEO's expected compensation fell below Congress's new $1 million reasonable-compensation standard. Thus, our study provides evidence that some of the largest U.S. corporations responded in a manner contrary to policymakers' expectations. Our findings also support the theory of implicit contracting costs, by demonstrating that many firms reacted in an economically rational fashion when a change in the tax law decreased their implicit costs of CEO compensation.

Die Rückabwicklung im Ertragsteuerrecht

2019 ◽  
Author(s):  
Patrick Schulz
Keyword(s):  
Income Tax ◽  
Case Law ◽  
Research Literature ◽  
Tax Law ◽  
Current Case ◽  
Income Tax Law ◽  
The Law

Income tax law lacks clear regulations in terms of what fiscal consequences can occur if an income tax issue is later reversed. It is thus left to those who apply the law to address how such reversals should be dealt with fiscally. In this regard, the solutions to this problem found in case law are constantly criticised in research literature. This study examines whether and to what extent the criticism of the case law of Germany’s fiscal courts in relation to the cancellation of income tax procedures is justified. To this end, it first presents the conditions under which the cancellation of such a procedure is applicable and what fiscal consequences it can trigger. It concludes by demanding an appropriate form of taxation for such cancellations and, in turn, the partial abandonment of the current case law of the fiscal courts.

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