scholarly journals Estado fiscal, tributação e os critérios de justiça no direito tributário

2019 ◽  
Vol 1 (41) ◽  
Author(s):  
Luiz Felipe Silveira Difini ◽  
Eduardo De Sampaio Leite Jobim
Keyword(s):  
Present Article ◽  
Horizontal Equity ◽  
Tax Law ◽  
Tax Burden ◽  
Ability To Pay ◽  
Benefit Principle ◽  
Fiscal State

RESUMOO presente artigo visa analisar a tributação no Estado Fiscal sob os critérios de justiça tributária. A análise tradicional da justiça tributária exige que a distribuição do ônus fiscal satisfaça o' critério de igualdade vertical e horizontal, sendo exigência da igualdade – enquanto critério de justiça - que a lei trate de forma igual os iguais e os desiguais de forma diferente de acordo com as suas possibilidades de fazer frente ao ônus fiscal. Vários critérios foram propostos nesse sentido, desde a teoria do benefício até a tributação em perspectiva da capacidade contributiva. Este artigo visa evidenciar como o direito tributário pode ser fundamentado levar em conta os fins de justiça, focando especialmente no princípio da capacidade contributiva e os seus subprincípios.PALAVRAS-CHAVEDireito tributário. Justiça tributária. Princípio do benefício. Capacidade contributiva. ABSTRACTThe present article focuses on the analysis of taxation in the Fiscal State regarding the concepts of tax justice. Traditional analysis of tax justice requires that the distribution of tax burdens meets the criterion of vertical and horizontal equity, and it is a requirement of equity - as a criterion of justice - that like cases should be treated alike and relevantly different cases should be treated differently according to their possibilities to cope with the tax burden. Various criteria for relevant differences have been proposed, drawing on ideas such as ability to pay and taxation in proportion to benefit. This article aims to show how tax law may be founded taking into account goals of justice, focusing especially on the principle of Contributive Capacity and its subprinciples.KEYWORDSTax law. Tax justice. Benefit principle. Contributive Capacity.

Public School Fees as Hidden Taxation

1996 ◽  
Vol 32 (1_suppl) ◽  
pp. 665-685 ◽  
Author(s):  
Claudette E. Bouman ◽  
Daniel J. Brown
Keyword(s):  
Public School ◽  
Sampling Strategy ◽  
Structured Interviews ◽  
Ability To Pay ◽  
User Charges ◽  
Administrative Costs ◽  
Interview Technique ◽  
Purposeful Sampling ◽  
Extensive Collection ◽  
Benefit Principle

The imposition of public schoolfees may be growing in importance as a supplement to general revenues that support schools. This article considers user charges from the perspective of taxation theory. Its most relevant aspects are the benefit principle, ability-to-pay, yield, neutrality, and administrative costs. Information about schoolfees was gathered from 18 public secondary schools within five districts. Semi-structured interviews were conducted with 43 superintendents, principals, and teachers using a purposeful sampling strategy. Interviewees invoked both the benefit and ability-to-pay principles regarding fees and fee waivers. Students were offered more extensive choices, but the imposition of fees probably distorted their selection. Administrative costs were incurred through extensive collection arrangements, some burden on teachers, and problems of compliance. In general, taxation theory provided an appropriate framework for this inquiry, and the interview technique was a very useful method to gain knowledge about school fees.

scholarly journals REKONSTRUKSI SISTEM PEMUNGUTAN PAJAK PENGHASILAN (PPH) BADAN BERBASIS NILAI KEADILAN

2011 ◽  
Vol 11 (Edsus) ◽  
Author(s):  
Amin Purnawan
Keyword(s):  
Income Tax ◽  
Corporate Income Tax ◽  
Tax Law ◽  
Tax Burden ◽  
New Paradigm ◽  
Rate System ◽  
Corporation Tax ◽  
Taxation Policy ◽  
Equilibrium Relationship ◽  
Income Tax Law

Fairness in taxation policy can be viewed from: first, the equilibrium relationship between tax authorities and taxpayers,  secondly, equitable allocation of the tax burden on various segments of society according to his ability. Corporate income tax collection system did not reflect the sense of justice because the application of the single rate system of corporation tax burden caused injustice, and the authority of the tax authorities are still too broad. It needs political reconstruction based corporate income tax law of justice based on Pancasila, through structuring and strengthening aspects of philosophy, the subtance and structure of tax law. Progressive tax law by using a new paradigm is expected to display the figure of taxation more equitable and humane, so as to promote awareness of voluntary compliance from tax payer, followed by transparency and responsibility of countries to achieve people’s welfare. Keywords: Reconstruction, Corporate Income Taxes, Juctice

Lastengleichheit in der grundgesetzlichen Wertordnung

2019 ◽  
Author(s):  
Leila Züllighoven
Keyword(s):  
Tax Law ◽  
Moral Foundations ◽  
Constitutional Court ◽  
Ability To Pay ◽  
German Constitution ◽  
Federal Constitutional

While the ability-to-pay principle is widely accepted as the benchmark for fair taxation, German tax law is characterised by many exceptions to this standard. Notwithstanding some much-debated decisions by the Federal Constitutional Court on tax regulations, the constitutional requirements for unequal taxation are, at the same time, highly controversial. Basing this work on an analysis of the moral foundations of the German Constitution and the position of the principle of equality therein, the author suggests a new doctrine of equality. She pleads for the abandonment of the so-called ‘rule of consistency’ (Folgerichtigkeitsgebot), as upheld by the Federal Constitutional Court, in favour of transparent and consistently applied standards of equality.

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.

scholarly journals Perpajakan Optimal dalam Perspektif Hukum Pajak Berfalsafah Pancasila

2019 ◽  
Vol 8 (3) ◽  
pp. 317
Author(s):  
Arvie Johan ◽  
Fadhilatul Hikmah ◽  
Anugrah Anditya
Keyword(s):  
Optimal Taxation ◽  
Research Method ◽  
Tax Compliance ◽  
Horizontal Equity ◽  
Tax Law

Pancasila as philosofiche grondslag guides positioning tax law in Indonesia. While taxation as a science has developed from the ability to pay's principle towards the optimal taxation concept. There are two main objectives in this research such as identifying the characteristics of tax law based on the Pancasila philosophy and describing tax law based on the Pancasila philosophy in the context of optimal taxation. To answer both questions, normative research method was utilized by identifying the Pancasila philosophy of tax law and the concepts and principles of tax law and optimal taxation. This research reveals two things: firstly, the characteristics of tax law based on the Pancasila Philosophy include tax compliance, welfare, and burden prevention. Secondly, optimal taxation is compatible with the last two aspects of tax law based on Pancasila Philosophy. Yet, we found conflicting concept between tax compliance based on Pancasila philosophy and horizontal equity as part of optimal taxation. The object of conflict is a progressive tariff tax. Pancasila sebagai philosofiche grondslag memberikan pegangan mengenai pemosisian hukum pajak di Indonesia. Sementara perpajakan sebagai suatu disiplin keilmuan telah berkembang dari prinsip kemampuan bayar menuju konsep perpajakan yang optimal. Ada dua tujuan artikel penelitian ini yakni mengidentifikasi karakteristik hukum pajak berfalsafah Pancasila, serta menjelaskan hukum pajak berfalsafah Pancasila dalam konteks perpajakan optimalPenelitian ini menggunakan metode normatif melalui identifikasi pajak berfalsafah Pancasila, serta identifikasi konsep dan asas-asas hukum pajak dan pajak optimal. Hasil temuan penelitian terdiri atas 2 hal, yaitu pertama, karakteristik hukum pajak berfalsafah Pancasila meliputi kepatuhan pajak, kesejahteraan, dan pencegahan beban. Kedua, perpajakan optimal sesuai dengan dua aspek terakhir dari hukum pajak berfalsafah Pancasila. Namun, terdapat ketidakcocokan diantara kepatuhan pajak berdasarkan Pancasila dengan keadilan horizontal berdasarkan konsep perpajakan optimal. Objek konflik yang dimaksud adalah tarif pajak progresif.

scholarly journals Remuneration of limited partners with regard to the base for retirement pension

2010 ◽  
Vol 58 (6) ◽  
pp. 335-344
Author(s):  
Milena Otavová
Keyword(s):  
Health Insurance ◽  
Old Age ◽  
Profit Sharing ◽  
Optimum Combination ◽  
Tax Law ◽  
Tax Burden ◽  
Net Income ◽  
Retirement Pension ◽  
The Social ◽  
The Future

The papes deals with possible forms of the remuneration of limited partner. There are defined differences between types of his incomes (remuneration) such as dividend, remuneration and wage, in relation to czech tax law. With the aid of calculation was determined their combination, both in light of maximum his after-payment-tax income with the inclusion of payments of social and medical insurence, and with respect to computing base for his future retirement pension. The comparison of the forms of the remuneration of limited partner was performed by using the model situations. Mo­dels were configured to represent the possible ways of the remuneration of the partner and also with regard to the social and health insurance. These models highlight the advantages of the different options in terms of the tax burden, partner’s net income and the pension paid in the future. Evalutes haw the forms and amount of incomes influence the amount of the old-age pension. Those models were the basis for the determining the optimum combination of the payment of the profit sharing and the wage of the Partner.

scholarly journals Digital Currency in Broader Sense, Status, Regulation and Development Trends

2021 ◽  
Vol 21 (1) ◽  
pp. 62-79
Author(s):  
Miroslav Štrkolec ◽  
Ladislav Hrabčák
Keyword(s):  
European Union ◽  
Present Article ◽  
Legal Status ◽  
Legal Regulation ◽  
Tax Law ◽  
The European Union ◽  
Digital Revolution ◽  
Historical Method ◽  
Digital Currency ◽  
In The Beginning

The present article deals with one of the phenomena of the Industrial (Digital) revolution 4.0, which is digital currency in broader sense, respectively virtual currencies, as some authors refer to them. Despite the fact that this phenomenon is not such a novelty in society, it has demanded the focus of legal science only in recent years and the discussion has not subsided, it can be stated that it is only in the beginning. Along with digital currency in broader sense, there are several issues, such as the correctness of their naming, their legal status and, as far as the area of tax law is concerned, these are also questions of the manner and possibilities of taxing transactions with them. Authors set as a goal of this article to verify the following hypotheses: - the naming of digital currency in broader sense as a currency is incorrect given the existing knowledge of financial law science. - the legal regulation of digital currency in broader sense in selected Member States of the European Union is not sufficient. To verifying the above hypotheses, the authors used several methods of writing scientific works, but especially analysis, synthesis, the method of comparison and the historical method, which the authors used in combination with each other.

CURRENT TRENDS IN THE DEVELOPMENT OF LEGAL REGULATION OF VAT IN THE PEOPLE’S REPUBLIC OF CHINA (ADOPTION OF TAX LEGISLATION AND REDUCTION OF THE TAX BURDEN)

2020 ◽  
Vol 6 (2) ◽  
pp. 110-123
Author(s):  
Dmitry G. BACHURIN
Keyword(s):  
Level Structure ◽  
Value Added ◽  
Legal Regulation ◽  
People’S Republic Of China ◽  
Tax Law ◽  
Tax Burden ◽  
People's Republic Of China ◽  
Republic Of China ◽  
Tax Legislation ◽  
Wide Range

The article is devoted to the legal aspects of improving VAT in the People’s Republic of China. In fact, this is the first attempt to comprehensively study the VAT law, which has passed a nationwide discussion and is awaiting adoption by the highest government body of the PRC. Changes in national taxation models in the face of increasing turbulence in the global economy highlight the topic of this work, since taking into account the main trends in the legal regulation of value added taxation of the world’s largest VAT economy is important for understanding the possibilities for developing such a system in the Russian Federation. The subject of research is the transformation of regulatory legal regulation of taxation in the PRC on the basis of progressive improvement of tax legislation. As the immediate practical tasks to be solved by the country’s leadership in this sphere of public relations, the reduction of the tax burden of the economy and the re-registration of tax law institutions were noted. The research methodology is based on the use of system analysis and dialectic techniques. The studied financial and legal object is considered as a structurally designed description of a complex dynamic system in its movement and development. In the framework of comparative law, an attempt was made to identify the basic laws of the legal evolution of the normative regulation of VAT. Attention is drawn to the fact that the main characteristics of the new Chinese VAT correspond to the system of conceptual principles put forward by the OECD, among which the leading role is played by the principle of neutrality of this type of taxation. In the final part of the work, conclusions are drawn that the proposed tax law of the PRC has a two-level structure, including a wide range of reference norms and by-laws. At the same time, comprehensive measures undertaken by the leadership of the People’s Republic of China in the field of legal regulation of VAT strengthen the country’s socio-economic development opportunities, stimulating entrepreneurs to expand their production.

scholarly journals 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 ◽  
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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