The Legal Nature of the Tax Return about Wage Tax in German Tax Law

Problem setting. The work is devoted to the study of the legal status of cryptocurrency as an object of taxation. The legal status of cryptocurrency in legal relations between tax authorities and individuals or legal entities is an urgent problem, since there is only a small number of works on this issue. Of particular note is the study of international experience in taxation of cryptocurrency transactions, as well as an analysis of the most relevant proposals for amending national legislation in order to establish the legal status of cryptocurrency and transactions related to cryptocurrency as an object of tax legal relations. Analysis of recent researches and publications. Despite the great relevance of this topic, in the modern science of tax law there are no fundamental scientific works and studies on the problems of taxation of cryptocurrency and cryptocurrency transactions. Target of research. The purpose of the scientific article is to conduct research on the legal nature of cryptocurrency, as well as the disclosure of theoretical, practical problems and features of legal regulation of cryptocurrency and operations related to the use of cryptocurrency in modern tax law. Article’s main body. The article deals with the legal nature of transactions connected with the use of the cryptocurrency as an object of tax relations. The issues of the possibility of attributing income, as well as profits from cryptocurrency transactions to the objects of taxation of personal income tax, profit tax, and value-added tax, are disclosed in accordance with the current tax legislation. The following conclusions have been drawn: it is impossible to impose the relevant taxes on income and profits from transactions with the cryptocurrency; there is a conflict in the current legislation, according to which the proceeds from transactions with cryptocurrency may be subject to the Law ‘On Prevention and Counteraction to Legalization (Laundering) of the Proceeds from Crime or Terrorism Financing, as Well as Financing Proliferation of Weapons of Mass Destruction’ In addition, foreign experience of legal regulation of transactions with cryptocurrency in tax legislation in such economically developed countries as the USA, Great Britain, Canada, Germany, Switzerland, etc. has been analyzed. It has been established that nowadays, in world practice, there is no unambiguous approach to the tax regulation and taxation of cryptocurrency transactions. So, in some countries, the income from operations with cryptocurrency is taxable, while in others cryptocurrency transactions do not belong to objects of taxation. Conclusions and prospects for the development. As a result, the author presents her own proposals on amending the tax legislation aimed at determining the legal status of cryptocurrency transactions in tax law. The article is devoted to the legal nature of transactions related to the use of cryptocurrency as an object of tax relations. Foreign experience of taxation of operations with the cryptocurrency is analyzed. The author considers current proposals for amending the tax legislation of Ukraine, who’s the purpose of which is to determine the legal status and control measures for compliance with tax legislation in the implementation of cryptocurrency transactions in tax law.

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PECULIARITIES OF PROCEDURAL PROCEDURE FOR INITIATING CRIMINAL CASES OF TAX OFFENCES

Bulletin of Udmurt University. Series Economics and Law ◽

10.35634/2412-9593-2021-31-1-133-141 ◽

2021 ◽

Vol 31 (1) ◽

pp. 133-141

Author(s):

V.Yu. Stelmakh

Keyword(s):

Preliminary Investigation ◽

Criminal Procedure ◽

Tax Law ◽

Criminal Proceedings ◽

Criminal Cases ◽

Public Interests ◽

Legal Nature ◽

Second Procedure

The article analyses the peculiarities of the procedural procedure for initiating criminal cases of tax offences. The initiation of criminal proceedings for these crimes is of a public and legal nature, combining two public interests. The first interest is due to the need to initiate criminal proceedings in connection with the detection of a criminal act. The second interest is caused by the task of ensuring full payment of taxes. On this basis, when initiating criminal proceedings for a tax offence, a participant such as a tax authority carrying out certain criminal proceedings appears. The Modern Criminal Procedure Act provides for two procedures for initiating criminal proceedings under the category of offences under consideration. The first procedure applies in cases where the fact of the tax offence is revealed by the tax authority. The application to the preliminary investigation body is preceded by a procedure regulated by tax law to apply to the taxpayer in order to obtain payment of tax from him. Only in case of failure of the taxpayer to comply with this obligation and only after the expiry of certain terms the tax authority transmits the information to the preliminary investigation body. The second procedure is used in cases where the fact of the commission of a tax offence is identified directly by the preliminary investigation body. In this case, the tax authority gives an opinion on the existence in the taxpayer 's actions of the elements of the tax offence and provides calculations on the amount of the shortfall.

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Taxation of Assets Used to Generate Energy—In the Context of the Transformation of the Polish Energy Sector from Coal Energy to Low-Emission Energy

Energies ◽

10.3390/en14154587 ◽

2021 ◽

Vol 14 (15) ◽

pp. 4587

Author(s):

Adam Kałążny ◽

Wojciech Morawski

Keyword(s):

Power Generation ◽

Energy Production ◽

Property Tax ◽

Tax Law ◽

Tax Burden ◽

Tax Base ◽

Emission Energy ◽

Low Emission ◽

Legal Nature ◽

Descriptive Method

(1) Background—The aim of this paper was to indicate whether the taxation of facilities related to renewable or low-emission energy differed significantly from that of facilities generating electricity from coal. (2) Methods—The research was conducted using a descriptive method, and because of the legal nature of the article, a crucial role was played by the dogmatic method. (3) Results—The thesis according to which only the “construction part” is subject to the property tax is the result of many years of disputes between the taxpayers and the tax authorities. In practice, it is difficult to compare the tax burden on assets related to coal and low-emission power generation because of the construction of the tax base in Polish property tax law. Most often, however, the tax burden on assets, which is calculated in the context of the amount of energy produced, tends to favour coal-fired power generation. (4) Conclusion: The property tax regulations in Poland treat the assets used for energy production by all methods identically. In practice, because of the specificity of the tax base, this means a more favourable treatment of facilities associated with coal-fired power generation.

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Legal Nature of a Pricing Agreement in Russian Tax Law

Journal of Russian Law ◽

10.12737/jrl.2019.10.9 ◽

2020 ◽

Vol 7 (10) ◽

pp. 1-1

Author(s):

Vladimir Cherezov

Keyword(s):

Tax Law ◽

Legal Nature

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Comparative Legal Analysis of Relations of Tax Liability for Tax, Financial and Administrative Offenses

Actual Problems of Russian Law ◽

10.17803/1994-1471.2020.120.11.011-022 ◽

2020 ◽

Vol 15 (11) ◽

pp. 11-22

Author(s):

N. M. Artemov ◽

S. P. Bortnikov

Keyword(s):

Administrative Law ◽

Tax Law ◽

Legal Analysis ◽

Tax Legislation ◽

Legal Nature ◽

Public Nature ◽

Administrative Responsibility

The paper is devoted to the study of issues related to the determination of the legal nature of tax liability. The study is aimed at delineating and determining the essence of tax liability as an institution of administrative or financial (tax) law. Implementation of the task is related not only to the identification of unique properties of the phenomenon of liability in the field of taxation, but also to the study of the necessity of isolating this protective institution within the framework of tax or administrative relations. The authors come to the conclusion that administrative and tax liability (liability for violation of tax legislation) correlate between each other as the general and private and have a common administrative public nature, peculiar to such sectoral types of responsibility as tax, financial, administrative responsibility. The obtained results provide a promising opportunity to identify the legal links of the institution, to investigate the peculiarities of its sectoral application, to determine modern trends of transformation approaches developed by the science of financial and administrative law.

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O mercado de créditos de carbono e a possibilidade de fomento mediante incentivos fiscais

Revista da Faculdade de Direito da UFG ◽

10.5216/rfd.v42i1.36236 ◽

2018 ◽

Vol 42 (1) ◽

pp. 110-128

Author(s):

André Parmo Folloni ◽

Vitor JoséBorghi

Keyword(s):

Sustainable Development ◽

Environmental Protection ◽

Clean Development Mechanism ◽

Credit Market ◽

Tax Incentives ◽

Tax Law ◽

Carbon Credits ◽

Carbon Credit ◽

Legal Nature ◽

Development Mechanism

Resumo: O artigo examina a possibilidade de fomentar o mercado de créditos de carbono por meio de iniciativas do poder público, em especial, pela concessão de incentivos fiscais. Para tanto, trata do Mecanismo de Desenvolvimento Limpo (MDL) e do contexto em que foi criado, elucidando a estrutura e requisitos de um projeto de MDL. Dá-se enfoque aos aspectos tributários do mercado de crédito de carbono, analisando sua natureza jurídica de bem intangível, sua transferência de titularidade por cessão e os tributos potencialmente aplicáveis às transferências onerosas de créditos de carbono. Por fim, examina os elementos do Direito Tributário aplicáveis para a proteção ao meio ambiente, mormente, a função extrafiscal do tributo, concluindo pela possibilidade de isenção tributária para o mercado de créditos de carbono, por estar em consonância com as diretrizes constitucionais de proteção ambiental e desenvolvimento sustentável. Abstract: The article studies the possibility of promoting the carbon credit market through government initiatives, in particular by granting tax incentives. Therefore, it explores the Clean Development Mechanism (CDM) and the context it was created, elucidating the structure and requirements of a CDM project. It approaches the tax aspects of the carbon credit market, analyzing its legal nature as an intangible good, its assignment for title transfer and potentially applicable taxes to onerous transfer of carbon credits. Finally, it examines the elements from tax law applicable to environmental protection, especially the extrafiscal function of the tribute, concluding for the possibility of tax exemption for carbon credits market, to be consistent with the constitutional guidelines for environmental protection and sustainable development.

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Bürgerentlastungsgesetz Krankenversicherung: Ambivalente Effekte auf die Lohnsteuer

Zeitschrift für Wirtschaftspolitik ◽

10.1515/zfwp-2011-0102 ◽

2011 ◽

Vol 60 (1) ◽

Cited By ~ 1

Author(s):

Sven Stöwhase

Keyword(s):

Income Tax ◽

The Other ◽

Income Taxation ◽

Tax Law ◽

Work Incentives ◽

Total Revenue ◽

Tax System ◽

Wage Tax ◽

Wage Earners ◽

Tax Payers

AbstractFrom 2010 on, a new tax law („Bürgerentlastungsgesetz“), which allows for more generous deductions, lowers total revenue from income taxation by more than 9 billion Euros per year. In addition, this new law leads to extensive changes concerning the source taxation of wage income. The present paper explores these effects and shows that wage taxes increase for some tax payers, despite the fact that their final tax liability decreases. On the other hand, the new law reduces the wage tax of secondary wage earners and thereby helps to diminish the negative work incentives associated with the German income tax system.

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Struggle for the Right or Conflict of Law Aspects of Legitimate Interests of the Taxpayer

Legal Concept ◽

10.15688/lc.jvolsu.2019.3.10 ◽

2019 ◽

pp. 68-75

Author(s):

Sergei Yadrikhinsky

Keyword(s):

Scientific Revolution ◽

Tax Law ◽

Clear Understanding ◽

Legal Environment ◽

Conflict Of Laws ◽

Functional Aspects ◽

Legal Nature ◽

Legitimate Interests ◽

The Right ◽

Conflict Of Law

Introduction: the concept of legitimate interests of the taxpayer, despite its lack of research, has both theoretical and applied significance. At the same time, not only has the science of financial law not developed a clear understanding of the legal nature of this phenomenon, but also there is almost no research related to the process of its implementation, overcoming the legal obstacles, solving the conflict of laws issues. The purpose of the study is to consider a relatively new concept of “conflict of law interests of the taxpayer” as an object of scientific research and evaluation; to analyze the legitimization process of the actual interest: to transform it into a legitimate one. Methods: the methodological framework for the study is a set of various general and special methods of knowledge of the phenomena of legal reality. Among them the legal-dogmatic and historical-legal methods are particularly important. Results: the possibility of use in the scientific revolution of the concept of “conflicting legitimate interests of the taxpayer” is proved; its perfect and functional aspects are shown. The conflict status of the actual interest does not mean that it cannot be legally exercised in the future. The realization of a conflict of laws interest is not a straightforward process because of its ambivalent nature. For its implementation, the special conditions are necessary to expand the boundaries of what is permitted, to reconcile the claims of the taxpayer with the legal environment of their location. This depends on the level of development of society and the state in general, and the democratization of tax law in particular. Conclusions: on the basis of the synthesis of two constructs of “law” and “interest” it is concluded on the possibility to implement even those aspirations of the taxpayer, which initially did not find their support in court and (or) in the tax authority.

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