scholarly journals The Tax Deregulation Conception in the American Legal Doctrine

2016 ◽  
Vol 4 (4) ◽  
pp. 418-424
Author(s):  
Александр Демин ◽  
Alyeksandr Dyemin
Keyword(s):  
Tax Reform ◽  
Safe Harbor ◽  
Legal Doctrine ◽  
Tax Laws ◽  
Private Autonomy ◽  
Corporate Reorganizations

The author considers the tax deregulation conception, developed by the American Professor Steven Dean. Key to the mechanism of tax deregulation is the extension of the private autonomy by the reducing tax control and the delegation to private parties of some responsibilities from regulators. Tax deregulation, broadly construed, could encompass any changes in the tax laws that increase taxpayer autonomy. The article examines the relevant tax reform conducted by the American lawmakers and associated with deregulation, namely: check-the-box entity classification; safe harbor leasing); best method rule; divisive tax-free corporate reorganizations and others.

scholarly journals Tax Policy and Our Democracy

2020 ◽  
pp. 1233
Author(s):  
Clinton Wallace
Keyword(s):  
Tax Policy ◽  
Tax Reform ◽  
Tax Laws

Review of Anthony C. Infanti's Our Selfish Tax Laws: Toward Tax Reform That Mirrors Our Better Selves.

Problems of Determining the Applicable Tax Laws in Nigeria: Resolving the Dilemma For FIRS and Taxpayers

2012 ◽  
Vol 56 (1) ◽  
pp. 55-67
Author(s):  
Abiola Sanni
Keyword(s):  
Income Tax ◽  
Tax Reform ◽  
Legal Challenge ◽  
Tax Laws ◽  
Inland Revenue ◽  
Continued Use

AbstractThe recent law revision exercise and tax reform in Nigeria have unwittingly introduced a measure of confusion into determining the applicable tax statute(s). The problem is so bad that, if the opinion of three different experts were sought on the same issue, it is possible that they would purport to be referring to the same law yet cite different sections of different laws. The thrust of this article is to disentangle the associated issues for the proper guidance of taxpayers and the Federal Inland Revenue Service (FIRS). The article posits that the continued use of the Laws of Federation of Nigeria 1990 by FIRS is most inappropriate and illegal, and may open any assessment performed under them to legal challenge. The article advocates for a re-enactment of the Companies Income Tax Act.

"Safe Harbor" as Tax Reform: Taxpayer Election of Lease Treatment

1982 ◽  
Vol 95 (7) ◽  
pp. 1648
Keyword(s):  
Tax Reform ◽  
Safe Harbor

Continuity and Innovations in Tax Reform

2015 ◽  
pp. 39-58
Author(s):  
Giuseppe Dallera
Keyword(s):  
Tax Reform

CONSTITUTIONAL AND LEGAL EXPERIENCE OF INTERACTION OF BICAMERAL PARLIAMENTS OF THE CIS COUNTRIES IN THE SPHERE OF FOOD SECURITY

2020 ◽  
Vol 10 (5) ◽  
pp. 43-49
Author(s):  
MARINA MARKHGEYM ◽  
◽  
ANNA BEZUGLAYA
Keyword(s):  
Food Security ◽  
Security Analysis ◽  
Legal Doctrine ◽  
Commonwealth Of Independent States ◽  
Independent States ◽  
Cis Countries

The article presents the author’s analysis of constitutional texts, regulations and analytical materials of the countries of the Commonwealth of Independent States in order to consolidate in them the consolidated powers of the chambers of parliaments associated with the implementation of food security. Analysis of legal acts of the studied group of states showed that the sphere of food security (as part of the agrarian and food sphere/function) is one of the eventual spheres of interaction between the chambers of parliament. In the course of the study, two approaches of states to the formalization of provisions related to food security in constitutional texts were identified. The first approach is to consolidate norms that indirectly affect the field of food security (Belarus, Kazakhstan, Russia); the second - in the absence of such provisions (Tajikistan and Uzbekistan). It has been established that the interaction of the chambers of parliaments in the field of food security is implemented through the adoption of laws, as well as through various parliamentary events (parliamentary hearings, round tables, seminars, meetings, etc.). It is concluded that the available options for interaction between the chambers of parliaments of states in the field of food security reflect their independent approaches, which are developed on the basis of legal doctrine and practice.

Forecating Income Disparity in Korea and Soem Suggestion of Environmental Welfare from Tax Reform

2018 ◽  
Vol 26 (1) ◽  
pp. 37-58
Author(s):  
Jeong In Kim ◽  
Jae Hyuk Yu
Keyword(s):  
Tax Reform ◽  
Income Disparity

“Collective Redress” in European Competition Law

2016 ◽  
Vol 14 (4) ◽  
pp. 388-414
Author(s):  
Alexandra P. Mikroulea
Keyword(s):  
Hybrid System ◽  
Competition Law ◽  
Mixed System ◽  
Basic Question ◽  
Effective Implementation ◽  
The United Kingdom ◽  
Collective Redress ◽  
Opt Out ◽  
Private Autonomy ◽  
European Competition Law

AbstractOpt-in or opt-out? That is the basic question to be answered. The decision to promote actions of “opt-in” type as opposed to those of the “opt-out” type, for the sake of private autonomy, does not ensure the effective application of european competition law. On the contrary, it may decrease the application’s intensity and effectiveness. Recent reforms among European state members such as in the United Kingdom, Belgium, the Netherlands, Denmark and Norway are powerful indications that the opt-out principle may result in the effective implementation of competition law. There is no doubt that a mixed system (hybrid system), providing the court with the power to decide in favour of either the opt-in or the opt-out system, will result in better implementation of competition law. At the present time there are two pending cases in England (Dorothy Gibson and Mastercard) for which the decision on opt-out or opt-in are highly anticipated. Should the court decide, in one or both of the cases, on an opt-out approach, this will bring a momentous reevaluation of the entire collective redress concept.

A Study on Consumers’ Awareness on Goods and Services Tax

2018 ◽  
Vol 6 (11) ◽  
pp. 30
Author(s):  
A. Hilary Joseph ◽  
D. Kanakavalli
Keyword(s):  
Tax Reform ◽  
Subsequent Stage ◽  
State Governments ◽  
Value Addition ◽  
Goods And Services ◽  
Late Night ◽  
Single Tax ◽  
Doing Business ◽  
Ease Of Doing Business ◽  
The One

The Goods and Services Tax (GST) -- India's biggest tax reform since independence formally launched in Parliament by Prime Minister Narendra Modi and President Pranab Mukherjee came into force after 17 tumultuous years of debate, unifying more than a dozen central and state levies.  The new tax regime was ushered at the late night of 30th June and came into force on 1st July 2017.  The one national GST unifies the country's USD 2 trillion economy and 1.3 billion people into a common market.  As commented by Mr.Modi, GST is not just tax reform but its economic reform. GST is a way forward in the ease of doing business.  In the language of law, it is called the goods and services tax, but the benefit of GST is really a Good and Simple Tax. Good because multiple taxes will be removed. Simple because it requires just one form and is easy to use.  GST is a single tax on the supply of goods and services, right from the manufacturer to the consumer.  Credits of input taxes paid at each stage will be available in the subsequent stage of value addition, which makes GST essentially a tax only on value addition at each stage. The final consumer will thus bear only the GST charged by the last dealer in the supply chain, with set-off benefits at all the previous stages.  It renders numerous benefits to different parties such as business and industry, central and state governments and the ultimate consumers.  An effort is made to understand the consumers’ awareness on Goods and Services Tax. Everything that is introduced will attract agitation and unrest among different group of people and they can easily be overcome by designing programmes to clarify the objections of renowned economists.  GST will sure to have success when the confidence of every individual Indian citizens have obtained.

Nothing Can Be Loved or Hated Unless It Is First Understood, Including Tax Reform

2020 ◽  
Vol 45 (1) ◽  
pp. 37-68
Author(s):  
Young-Han Lee ◽  
Nari Shin
Keyword(s):  
Tax Reform
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