scholarly journals Glosa do wyroku Wojewódzkiego Sądu Administracyjnego we Wrocławiu z dnia 23 sierpnia 2017 roku, I SA/Wr 524/17

2018 ◽  
Vol 22 ◽  
pp. 137-150
Author(s):  
Karolina Korzyb
Keyword(s):  
Legal Regulation ◽  
Accurate Solution ◽  
Economic Situation ◽  
Tax Administration ◽  
Administrative Discretion ◽  
Tax System ◽  
Tax Relief ◽  
Complex Process

GLOSS TO JUDGEMENT OF THE VOIVODESHIP ADMINISTRATIVE COURT OF WROCŁAW OF 23 AUGUST 2017, CASE NO. I SA/WR 524/17The judgement of the Voivodeship Administrative Court of Wrocław of 23 August 2017, case no. I SA/Wr 524/17, commented in this gloss, refers to problem of interpretation general clauses in discretional decisions of tax administration organ regarding grant tax relief, such as arranging instalments to pay. In commentor’s opinion, arguments given by the Court should be criticised due to its laconism about administrative discretion, content of general clauses and ignorance of tax authority’s breach of procedure. The author compares those arguments with some juridical doctrine and court jurisdiction and suggests more accurate solution for that case. This paper has significant meaning in understanding a complex process of proper application of legal regulation involving general clauses. It is especially important in demanding cases for the whole tax system and individuals in such a difficult economic situation as the possibility of giving tax relief upon the taxpayer’s request. 

scholarly journals WILLIAMSON MODEL: AN APPLICATION OF INSTITUTIONAL TRANSFORMATION IN THE INDONESIAN DGT

2015 ◽  
Vol 29 (3) ◽  
Author(s):  
Wihana Kirana Jaya ◽  
Anggi Rahajeng ◽  
Indra Bastian
Keyword(s):  
Law Enforcement ◽  
Big Bang ◽  
Institutional Transformation ◽  
Tax Revenue ◽  
Tax Administration ◽  
Tax System ◽  
Governing Body ◽  
Expected Performance ◽  
Service Assurance ◽  
Ministry Of Finance

A reform of tax administration in Indonesia has been carried out in several stages from 1983to 2009. However, the changes are limited to the tax system of the DGT, it being the tax governingbody in Indonesia, which has still has not managed to meet the tax revenue target (reflectedthrough a tax ratio). A lack of authority caused the DGT (DGT) to face some difficulties inreaching the target and demonstrating the expected performance. The goal of this paper is tostress the needs of institutional transformation in DGT. By using the Williamson Model, thisstudy focuses on evaluating the DGT institutionally and creating an alternative institutionaltransformation of the DGT. The international and domestic results of ascertaining bestpractices conclude that the DGT needs to change gradually, not with a ‘big bang’, and byproviding the more flexible authority by remaining in the structure of Traditional Departmentor Single Directorate in the Ministry of Finance (SDMOF) which would lead to an organizationstructure which is semi-autonomous or a Unified Semi-autonomous Body (USB) that covers allthe systems of taxation such as service, assurance, law enforcement and supporting roles.Keywords: tax governing body, Indonesian DGT (DGT), institutional transformation, williamson model

scholarly journals The Tax Revenue in Iraq Between the Efficiency of Tax Administration and the Elements of the Success of the Tax System

2017 ◽  
Vol 1 (2) ◽  
pp. 53-73
Author(s):  
.Mohamed Helou Daoud Al-Khorsan ◽  
Hana Ali Hussein Al-Quraishi ◽  
Ziad Taher Mohamed Ali
Keyword(s):  
Fiscal Policy ◽  
Tax Revenue ◽  
Tax Administration ◽  
State Budget ◽  
Tax System ◽  
Economic Changes ◽  
Tax Revenues ◽  
Political Ideas ◽  
Modest Contribution ◽  
The Impact

There is growing interest by governments in different systems of government in which political ideas which it believes, taxes as instruments of fiscal policy, seeking to achieve through which political, social and economic goals as well as "financial targets, as the tax policy formulated objectives and plans its revenues consistently and harmony with the objectives of economic policy in general, In the context of the tax reform, different countries have resorted to the search for possible alternatives to maintain a financially, economically and socially effective fiscal policy. Iraq should not be different from these countries. It establishes a fiscal policy to achieve tax revenues by activating the role of the tax system to strengthen the budget in the light of economic changes and financial crises in recent years, The main reason for the need to activate the tax system in Iraq is the very modest contribution of tax revenues within the state budget, To address the reasons for the low contribution of tax revenues it is necessary to identify the elements of the success of the tax system and discuss the tax revenue in two aspects The level of general headquarters and branches on the one hand, and knowledge the facilities or obstacles which is provided by the tax system   to increase the proceeds of the receipt of the other, and finally reach the reform of the tax system, which we find an important requirement for the reform of the Iraqi financial and economic system in this time, In this context, the study deals with the tax revenues in Iraq as planned by the tax administration in accordance with the statistics of the tax administration and then identify the impact of the tax system in making the proceeds low for public revenues.

scholarly journals Modernization of tax structure in Kosovo

2015 ◽  
Vol 1 (1) ◽  
pp. 149
Author(s):  
Remzi Smajli
Keyword(s):  
Local Level ◽  
Tax Administration ◽  
Tax Structure ◽  
System Transformation ◽  
Tax Base ◽  
Tax System ◽  
Power Efficient ◽  
Fiscal System ◽  
Economic Balance ◽  
The Right

An advantage in stabile economic balance in different countries is undoubtedly the form of fiscal system. Transformation towards modernization of the tax administration can undoubtedly bring favor the development of the economy with special emphasis on small business and middle. Fundamental changes that must occur in the tax structure redistribution of the tax burden and broaden the tax base. However leaders in this area requires special attention because this hypothesis is quite challenging because of the possible consequences. The main directions should have the right tax policy orientation; change in structure between direct and indirect taxes and tax structure right from the central or local level decentralization of tax power. Efficient functioning of the tax administration services and providing suitable conditions for fulfillment by taxpayers is the challenge of the tax system in Kosovo. One of the prerequisites of the efficiency of the tax system, in addition to organizational activities is the provision of modern information system, on which the tax administration of Kosovo should be on the cutting edge. This will simultaneously be the topic of discussion in my next paper for the Conference

Income redistribution through taxation – how deductions undermine the effect of taxes

2018 ◽  
pp. 1-35
Author(s):  
Oliver Hümbelin ◽  
Rudolf Farys
Keyword(s):  
Real Estate ◽  
Pension Scheme ◽  
Tax Rates ◽  
Tax System ◽  
Effect Decomposition ◽  
Lump Sum ◽  
Tax Relief ◽  
Swiss Canton ◽  
Tax Deductions ◽  
Redistributive Effect

This paper shows the potential of administrative data to grant us a more complete picture of the redistributive effects of the visible (tax rates) and hidden (tax deductions) instruments of the fiscal welfare state. Based on administrative tax data from a large Swiss canton, we apply a gini-based redistributive effect decomposition to demonstrate how several taxes and deductions impact the post-tax income distribution. We show that tax deductions drastically reduce the redistributive effect of taxes because lump sum deductions in a progressive tax system lead to greater tax relief for higher income earners. Moreover, high income earners have additional options to claim deductions such as real-estate expenses or extra-mandatory payments to the pension scheme. Comparison over time furthermore shows that the role of deductions for real-estate expenses decreased. All in all, because deductions reduce the redistributive effect of taxes, they lead to higher post tax income inequality compared to a hypothetical system without deducations. The redistrubtive effect of the tax system should therefore be studied, not only with respect to tax rates, but also with respect to deductions.

KEBIJAKAN PENGAMPUNAN PAJAK DI INDONESIA: STUDI ANALISIS MASLAHAH MURSALAH

JURISDICTIE ◽  
2018 ◽  
Vol 8 (2) ◽  
pp. 193
Author(s):  
Heru Purwono
Keyword(s):  
Islamic Law ◽  
The State ◽  
Tax Law ◽  
Tax Administration ◽  
Research Approach ◽  
Islamic State ◽  
Legal Basis ◽  
Tax System ◽  
Tax Amnesty ◽  
Islamic View

The State of Indonesia is a State of Law, so in the case of the policy being made it must be based on the law. Fulfillment of the State’s treasury not using the concept of Islamic State such as zakat, but using taxes, whose legal basis is not derived from the Quran or Sunnah but based on the ijtihad scholars related tax law is based on the Qur’an and Sunnah. This journal study aims to find out how the policy of tax amnesty in indeneia is contrary to the constitution or not, and this writing will also describe how the Islamic view of tax forgiveness. This type of research is normative juridical and research approach is approach concept and approach of law. The results of this study indicate that tax forgiveness in Indonesia is not only for tax runners, but also for tax officials who are negligent in carrying out duties in taxes, tax amnesty is very useful to improve the tax system in Indonesia, tax administration and when viewed from the concept of Mashlahah (Islamic law), the forgiveness of taxes including Mashlahah Dharuriyah which can be useful for Hifzh al-Nafs (keeping soul), and Hifzh al-Mal (guarding the treasures) of all Indonesian people.<br />Negara Indonesia adalah Negara Hukum, maka dalam hal kebijakan yang dibuat harus berdasar pada hukum. Pemenuhan uang kas Negara bukan menggunakan konsep Negara Islam seperti zakat, tetapi menggunakan pajak, yang dasar hukumnya bukan berasal dari Quran atau Sunnah akan tetapi berdasarkan ijtihad para ulama terkait hukum pajak tersebut yang didasarkan pada Qur’an dan Sunnah. Penelitian jurnal ini bertujuan untuk mengetahui bagaimana kebijakan pengampunan pajak di indonesia apakah bertentangan dengan konstitusi atau tidak, dan penulisan ini juga akan mengurai bagaimana pandangan Islam terhadap pengampunan pajak. Jenis penelitian ini adalah yuridis normatif dan pendekatan penelitiannya adalah pendekatan konsep (satute approach) dan pendekatan undang-undang (statute approach). Hasil dari penelitian ini menunjukkan bahwa pengampunan pajak di Indonesia bukan hanya untuk para pelari pajak saja, akan tetapi juga untuk petugas pajak yang lalai dalam menjalankan tugas dalam menarik pajak, amnesty pajak sangat bermanfaat untuk memperbaiki system perpajakan di Indonesia, administrasi perpajakan dan jika dilihat dari konsep Mashlahah (hukum Islam), pengampunan pajak termasuk Mashlahah Dharuriyah yang dapat berguna untuk Hifzh al-Nafs (menjaga jiwa), dan Hifzh al-Mal (menjaga harta) seluruh rakyat Indonesia.

scholarly journals Complaint in Tax Administration as an Instrument to Ensure Good Administration

2018 ◽  
Vol 3 (2) ◽  
pp. 110-119
Author(s):  
Zuzana Marethová
Keyword(s):  
Good Governance ◽  
Legal Regulation ◽  
Tax Administration

This contribution deals with the legal institute of complaint as an instrument to ensure good administration, more precisely good tax administration. The main aim of the contribution is to confirm or disprove the hypothesis that a complaint is an institute that effectively protects people involved in tax administration and thereby mediates good governance. In the contribution, the method of analysis will be used to analyse and define theory and legal regulation.

scholarly journals IMPROVING TAX ADMINISTRATION IMPORTANT ELEMENTS

2020 ◽  
pp. 104-110
Author(s):  
REVAZ BEGIASHVILI
Keyword(s):  
Economic Development ◽  
Significant Contribution ◽  
System Development ◽  
Tax Administration ◽  
Tax System ◽  
Effective Implementation ◽  
Bona Fide ◽  
Modern Economic ◽  
Developed World

The creation of an optimal tax system remains a challenge even in the developed world, and is a subject of constant debate and discussion among scholars as well as political and business circles. In this context, especially in the context of modern economic development in Georgia, it is important to identify and discuss one of the most important parts of the tax system - tax administration, ways to improve it and its effective implementation. In order to improve tax administration, it is important at the first stage to identify the elements that are vital for improving not only tax administration but also the overall tax system. This requires a coherent policy that ultimately will make a significant contribution to the country›s economy. Enhancing trust in tax system, constructive and trust-based dialogue, transparent procedures for conscientious (bona fide) taxpayer, as an encouragement of the “cornerstone” of the tax system, increasing efficiency of Revenue Service, developing an ascertainable and unambiguous legislation, reducing the time of tax disputes and enhancing the quality of decisions and, most importantly, raising the taxpayer’s payment culture as the part of the national self-consciousness, - this, in our opinion, is incomplete, however prioritized list of elements, that will provide a significant boost to the overall tax system and, ultimately, to the country’s economy. Taking into account the development problems of tax administration, the competent circles’ «proper interest», and our consistent and comprehensive implementation of the stressed instruments into the system development process will play an important role in establishing tax administration as a mechanism to stimulate economic development.

scholarly journals Tax Mix, Tax Reform and Economic Growth in Morocco: A Quantitative Analysis

2020 ◽  
Vol 6 (1) ◽  
pp. p44
Author(s):  
Mohamed Karim ◽  
Mohamed Bouzahzah ◽  
Ahmed Touzani
Keyword(s):  
Economic Growth ◽  
Quantitative Analysis ◽  
Social Policy ◽  
Tax Reform ◽  
Economic Situation ◽  
Tax System ◽  
Ability To Pay ◽  
Public Finances ◽  
Policy Debates ◽  
Current Economic Situation

The current economic situation and its effects on the situation of public finances thus place the tax system, even more than before, at the heart of economic and social policy debates. This debate can only be fruitful and lead to relevant recommendations on the basis of a global diagnosis of this system, both in terms of its structure and legislative construction, as well as in terms of its day-to-day practice and management by the administration and taxpayers, and its perception by all parties concerned. The aim is to establish a fairer tax system in which each taxpayer pays his taxes according to his ability to pay and an effective tax system to promote economic growth.

scholarly journals Sądowa kontrola decyzji organów podatkowych w sprawach ulg w spłacie zobowiązań podatkowych opartych na uznaniu administracyjnym

2021 ◽  
Vol 30 (4) ◽  
pp. 441
Author(s):  
Andrzej Niezgoda
Keyword(s):  
Public Administration ◽  
Judicial Review ◽  
Case Law ◽  
Point Of View ◽  
Administrative Discretion ◽  
The Public ◽  
Procedural Law ◽  
Tax Relief ◽  
The Law ◽  
Administrative Courts

<p>The article is of a scientific-research nature. The author discusses the problem of limits of judicial review of discretionary decisions made by taxation authorities, which aim at applying relief in payments of tax liabilities under Polish regulations and case-law of administrative courts. It may be noted that despite the issue of administrative discretion being discussed in the academic literature, the question of limits of judicial review in the practice of administrative courts still raises doubts. It is therefore reasonable to undertake the analysis of the main views formulated in the literature and the case-law of administrative courts addressing this problem, from the point of view of the limits of judicial review of discretionary decisions. The thesis of the article is that the nature of discretionary decisions on relief in payment of tax liabilities, determined by the function of administrative discretion, and, at the same time, the criteria set out in the law for judicial review of public administration, limit the role of the administrative court in examining the compliance with procedural law of the tax proceedings preceding the issuance of such a decision and the respecting by tax authorities of the fundamental values of the system of law expressed in the Polish Constitution. This is because they define the limits of administrative discretion, within which the choice of one of the possible solutions remains beyond the judicial review of the public administration. For the law, as it stands (<em>de lege lata</em>) there are no grounds for administrative courts, provided that the tax authorities respect the basic values of the legal system expressed in the Polish Constitution, to formulate assessments as to the circumstances and reasons justifying the granting or refusal to grant a tax relief, or its scope. The concept of internal and external limits of administrative discretion may therefore be useful for administrative court rulings.</p>

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