scholarly journals A vagyoni értékű jogok apportálhatósága és az egységes szabályozás hiányának problematikája

2015 ◽  
Vol 12 (3-4) ◽  
pp. 114-120
Author(s):  
Zóra Zsófia Lehoczki
Keyword(s):  
Real Estate ◽  
Income Tax ◽  
Civil Code ◽  
Personal Income ◽  
The Other ◽  
Personal Income Tax ◽  
The Real Estate ◽  
Judicial Practice ◽  
Other Hand ◽  
The Right

According to the new Hungarian Civil Code, the funders of the legal entities have to make contributions to the authorised capital and the two forms of these contributions are the contribution is cash and the contribution in kind. The regulation states that proprietary rights can also be transferred to the capital of businness accociations, by those funders, who are entitled to demise them. The judicial practice unanimously defined the rules in those cases, when the object of contribution in kind is a certain proprietary right, especially when the right is connected to the real estate. On the other hand, the Civil Code does not contain a list of those proprietary rights, which can be transferred to the authorised capital and unfortunately, different acts contain different lists of these rights. The three mentioned acts are the following: the personal income tax act, the act about the fees and the accounting act. All of them contain a list of proprietary rights and some of the items are regulated by all the three of them but most of the items are different, which means it is impossible to create an accurate list of these rights. For example, the list in the personal income tax act contains only five items, on the other hand, the accounting act contains two lists and both of them are unfinised. Because of the lack of unified rules, it is impossible to define which proprietary rights can become the objects of contribution in kind and this misfortunate situation causes a lot of unwanted indefinability and states a lot of questions. In my essay I introduce this problem and I use a chart to illustrate the differences between the mentioned lists. In my opinion, this problem could be solved with an unified list, which is normative for every regulation in connection with the proprietary rights or the Civil Code should contain a list of those proprietary rights, which can be the objects of contribution in kind.

scholarly journals Obszary nieobjęte działaniami uszczelniającymi system podatkowy w Polsce w latach 2015–2019 w zakresie opodatkowania dochodów osób fizycznych – konsekwencje budżetowe, społeczne i gospodarcze

Studia BAS ◽  
2020 ◽  
Vol 4 (64) ◽  
pp. 121-136
Author(s):  
Marta Kluzek
Keyword(s):  
Real Estate ◽  
Labour Market ◽  
Income Tax ◽  
Personal Income ◽  
Fiscal Rules ◽  
The Political ◽  
Personal Income Tax ◽  
Tax Gap

The aim of the article is to review and evaluate selected solutions in the area of personal income tax in terms of their impact on the tax and political gap. The solutions affecting the labour market, taxation of rent and income from real estate transactions were analysed. The author claims that taxation rules for individual sources of income in Poland are not conducive to building tax justice and contribute to deepening the tax gap understood as the sum of the political gap and non-compliance with fiscal rules of taxation by taxpayers.

scholarly journals System and tax policy and population policy

Stanovnistvo ◽  
1998 ◽  
Vol 36 (1-2) ◽  
pp. 81-104
Author(s):  
Bozidar Raicevic ◽  
Brankica Gagic ◽  
Danijel Pantic
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Population Policy ◽  
Property Tax ◽  
Personal Income ◽  
The Other ◽  
Corporate Income Tax ◽  
Personal Income Tax ◽  
Tax Systems ◽  
Economic Capacity

System and tax policy may be used for numerous purposes. That is, especially, the case with contemporary tax systems which are, among other features, based at the synthetic (global) taxation of the economic capacity of the natural persons. Besides the basic, fiscal, many other goals, may be reached through the taxation, including those which fall in the scope of the population policy. In this paper, modern tendencies have been analysed in achieving the goals of the population policy, which provide solutions in respect of the following tax instruments: personal income tax, corporate income tax, property tax and turnover tax. It has been emphasized that relatively numerous and differentiated possibilities exist in respect of the annual personal income tax and far less, with the other forms of taxation.

scholarly journals THE DIRECTIONS FOR STRENGTHENING THE FINANCIAL AUTONOMY OF LOCAL SELF-GOVERNMENT BODIES IN UKRAINE UNDER DECENTRALIZATION

2021 ◽  
Author(s):  
Yaroslav Pylypenko ◽  
◽  
Dmytro Nelipa ◽  
Keyword(s):  
Real Estate ◽  
Income Tax ◽  
Financial System ◽  
Personal Income ◽  
Personal Income Tax ◽  
Financial Autonomy ◽  
Local Taxes ◽  
Estate Property ◽  
Local Budget ◽  
The Impact

The purpose of the article is to analyze the impact of decentralization on the local financial system of Ukraine and developing the recommendations for strengthening the financial autonomy of local self-government bodies. By writing the article, the following basic methods of research were used: the methods of abstraction, generalization, induction, deduction, synthesis were applied in the study of the role and place of local budget in the financial system of the state, as well as the system method. The object of research is theoretical and practical aspects of decentralization in the framework of the transformational change of the system of local self-government in Ukraine. Practical implications. The article examines the impact of administrative and financial decentralization processes on the local financial system of Ukraine. It defines the main transformational changes in the local financial system because of the implementation of the restructuring measures. It identifies the risks that affect the financial autonomy of local self-government bodies, and, in particular, the formation of local budget revenues under decentralization: formation of local budget revenues from personal income tax; reduction of income of certain territorial communities as a result of cancellation of the gasoline excise duty income to local budgets; insignificant or missing tax revenues from public utilities; imperfect mechanism for administration of real estate tax and land fees. There are the measures suggested to minimize these risks. In particular, it is necessary to: change the procedure for personal income tax charge (at the place of residence of the natural person); to enhance the control over the effective use of funds by the public utilities; to take stock of all real estate property as well as to make changes to the process of immovable property tax administration other than land tax, in particular, in the taxable base (establishment of the taxable base in terms of market or estimated value of real estate property). Conclusions. Institutional restructuring of the national system of local taxes and fees under decentralization should be considered in the context of building the model of local taxation, in terms of which the powers of local self-government bodies will include the right to introduce a list of local taxes and fees, and tax rates in accordance with the limits established by the law.

Taxpayer Bunching Evidence: Responsiveness at Kink Points of the Honduran Personal Income Tax

2021 ◽  
Vol 40 (1) ◽  
Author(s):  
David Fernando Pineda Pinto ◽  
Roldan Manuel Enamorado Irías
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
The Other ◽  
Third Party ◽  
Personal Income Tax ◽  
Marginal Tax Rate ◽  
Income Source ◽  
Tax Rate ◽  
Gender And Age ◽  
Wage Earners

This paper studies the response of taxpayers to changes in the marginal tax rate or kinks, estimated through compensated elasticities by applying the bunching methodology to Honduran administrative data on Personal Income Tax (PIT) from the period 2011 – 2018. Due to missing data issues at the first kink, estimates are only generated for the other two kinks. The results show a low response, reflected by a compensated elasticity around 0.09. Higher response on wage earners was found at the second kink. Further analysis is done by type of taxpayer, income source, third-party reporting, gender, and age.

scholarly journals Stewardship Concept Utilization on the Websites of Polish Public Benefit Organizations

2020 ◽  
Vol 22 (2) ◽  
pp. 91
Author(s):  
Marian Olinski ◽  
Piotr Szamrowski
Keyword(s):  
Public Relations ◽  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
The Public ◽  
Public Benefit ◽  
Size Type ◽  
The Right ◽  
To Receive ◽  
The Relationship

This paper aims to identify the significance of using the stewardship concept in a specific type of Polish nonprofit organization, i.e. the Public Benefit Organization (PBO). The subject of the research were the websites of the Polish Public Benefit Organizations, and the purpose was to determine the level of implementation of stewardship strategies. Having PBO status involves the possibility of using certain privileges such as the right to receive 1% of personal income tax. However, this requires from the organization the ability to acquire and maintain relations with stakeholders (including donors). The current study applies content analysis to scrutinize the relationship between implementation of the stewardship concept on their websites and certain features that characterize organizations (e.g., their size, type of business, total revenue, etc.). The stewardship concept seems to be a particularly valuable construct in the public relations process, by explicitly emphasizing the need for the cultivation of an everlasting relationship with stakeholders. Therefore, this article explores the degree of application of the stewardship concept in Polish public benefit organizations, as well as the dependence between specific features of these organizations and the intensity of the stewardship concept application. The results have revealed a statistical relationship between the size of a PBO and the implementation of the stewardship concept (the size was identified by the level of total annual revenue, receiving 1% of personal income tax and the number of employees). However, the research suggests that the type of PBO activity does not affect the implementation of the stewardship concept.

scholarly journals Kewenangan Kepolisian Memanggil Notaris Untuk Mendapatkan Keterangan Dan Klarifikasi Terhadap Perkara Tindak Pidana

2019 ◽  
Vol 1 (2) ◽  
pp. 89-99
Author(s):  
Agus Kurniawan
Keyword(s):  
Legal Protection ◽  
Civil Code ◽  
The Other ◽  
Police Investigation ◽  
Other Hand ◽  
Research Problems ◽  
The Law ◽  
Notary Public ◽  
The Right ◽  
Investigation Process

Penelitian ini bertujuan untuk mengkaji dan perlindungan hukum hak-hak tenaga kerja yang perusahaannya diputus Pailit. Permasalahan penelitian, Pertama, Bagaimanakah Perlindungan Hukum Terhadap Hak-Hak Pegawai Dalam Kepailitan Perusahaan; Kedua, Bagaimanakah Upaya Hukum Yang Dapat Dilakukan Pekerja Jika Tidak Memperoleh Hak Sebagai Kreditor Istimewa/Preference. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan yang bersifat kualitatif. Hasil penelitian bahwa Perlindungan hukum terhadap hak-hak karyawan dalam kepailitan perseroan adalah melindungi hak-hak dan kepentingan dari para karyawan selaku stakeholders perusahaan. Kewenangan pengadilan niaga dalam tuntutan karyawan atas upah atau uang pesangon yang tidak dibayar oleh perseroan dalam memindahkan kewenangan mutlak (absolut) dari pengadilan umum untuk memeriksa permohonan pailit. upah pekerja dalam pemenuhan adalah utang harta pailit, sebelum didistribusikan kepada kreditor biaya kepailitan harus dibayar didahulukan, termasuk kreditor separatis. This study aims to analyze the authority of the police investigation and investigation process of notaries. Research problems, First. what is the authority of the police in the process of investigating and investigating notaries. Second, how does the legal protection of notaries in the process of investigation and investigation ?. The results showed that the authority of the Police in the process of investigating and investigating Notaries after the issuance of the Law of Notary Position Number 2 of 2014 was that between the Police and Notary Public must understand about their respective authorities that have been regulated by the Law, namely if the Notary Public has a problem with the deed he made then the Police / Investigator can call the Notary public directly as a witness / suspect but on the other hand the Notary in assuming his position has the right to deny the confidentiality of his act in accordance with Article 4 Jo Article 16 Jo Article 54 Jo Law No. 2 of 2014, then based on Article 170 paragraph 1 KUHAP and Article 1909 paragraph 2 number 3e of the Civil Code in this case the Police must also understand the principle of legal presumption (Vermoedanvan Rechtmatigheid) or Presumptio lustae Causa

Features of Application of Article 392 of the Civil Code of Ukraine Upon Recognising the Right of Ownership of Newly Created Real Estate (A Case Study of Judicial Practice)

2020 ◽  
Vol 27 (2) ◽  
pp. 77-90
Author(s):  
Andrii Hryniak ◽  
Nadiia Milovska
Keyword(s):  
Real Estate ◽  
Property Rights ◽  
Legal Regulation ◽  
Civil Code ◽  
Practical Significance ◽  
Real Property ◽  
Real Right ◽  
Judicial Practice ◽  
Specific Object ◽  
The Right

The study of the specific features of recognition of ownership of newly created real estate is conditioned by its purpose, which is to determine the grounds for application of remedy upon recognising ownership of newly created construction object, stipulated by Article 392 of the Civil Code of Ukraine. The purpose of the study also includes identification of gaps and discrepancies in the legislation of Ukraine and judicial practice, which arise during application of the appropriate remedy for a substantive right, and the development of proposals for their elimination. In this regard, the main method of this study was comparative law, which allowed to identify and analyse different approaches to the legislative consolidation and application of such a remedy as the recognition of property rights. Upon concluding an agreement on sale and purchase of property rights to immovable property, the buyer receives a limited real right, under which it is endowed with certain, but not all rights of the property owner. Nevertheless, in recognising the ownership of newly created real estate, the study proves the feasibility of applying the method of protection stipulated in Article 392 of the Civil Code of Ukraine. It is substantiated that the buyer, who has performed its monetary obligations under the agreement on sale and purchase of real property rights, having fully paid the contractual value, is considered to have committed actions aimed at the occurrence of legal facts necessary and sufficient to obtain the legal claim for the transfer of ownership of the construction object. In this regard, it has been proved that the effectiveness of the remedy stipulated by Article 392 of the Civil Code of Ukraine, which is applied upon recognising the ownership of newly created immovable property, is aimed at levelling the possibility of further unlawful actions of third parties in relation to such property, and is achieved through the enforcement of judgement by recognition of ownership of a specific object, and in case of its destruction – by obtaining appropriate compensation. The practical significance of the study of the application of Article 392 of the Civil Code of Ukraine upon recognising the ownership of newly created real estate is that its results are designed to promote further research, to improve the legal regulation of relations, the object of which is newly created real estate, to optimise the implementation of property rights and law enforcement in this area

scholarly journals Derelikce nemovitosti a její právněhistorické kořeny

2021 ◽  
Vol 51 (2) ◽  
pp. 111-128
Author(s):  
Marek Novák
Keyword(s):  
Real Estate ◽  
Civil Code ◽  
State Ownership ◽  
Roman Law ◽  
Constitutional Court ◽  
The Real ◽  
The Real Estate ◽  
Original Owner ◽  
Property Registration ◽  
The Right

It follows from the case law of the Supreme and Constitutional Court that everyone has the right to leave immovable property if they do not illegally avoid liability for non-fulfilment of their own obligations. The legal institute of dereliction has its origins in Roman law, which emphasized the free will of the owner deciding to abandon property. The dereliction of real estate according to the Civil Code in effect takes place by the legal action itself, by which the owner expresses the will to abandon the thing. Declaratory nature of property registration in the real estate cadastre might follow the recodification work in the 1920s and 1930s, as it differs from the General civil code (ABGB) regulation. Moreover, the Civil Code is influenced by socialist legislation when it transfers abandoned real estate to state ownership automatically. Although this was originally considered a measure in favour of the society, it is likely to cause difficulties. In recent years, laconic provisions of the Civil Code have provoked a discussion on the requisites of the application for the registration of state ownership in the real estate cadastre. The cadastral offices and some courts initially considered that the application must be accompanied by a consent statement from the original owner and the state, which, however, contradicts the characteristic of dereliction as a unilateral act. The Supreme Court strongly opposed this practice and interpreted the nature of dereliction in its decisions in detail.

scholarly journals THE TAXATION OF EMPLOYEE REVENUE FROM THE FRINGE BENEFITS

2018 ◽  
Vol 32 (1) ◽  
pp. 83-94
Author(s):  
Paulina Brejdak
Keyword(s):  
Income Tax ◽  
Monetary Incentive ◽  
Personal Income ◽  
The Other ◽  
Fringe Benefits ◽  
Incentive System ◽  
Defined Benefit ◽  
Personal Income Tax ◽  
Legal Definition ◽  
The One

The article presents the issues taxation of employee revenue from the fringe benefits by Personal Income Tax. On the one hand, the employee fringe benefits are identified with a defined benefit and on the other with a non-monetary incentive system. However, the benefits give rise to many doubts and controversies. The reasons for this are the lack of legal definition and the lack of their legal directory. Therefore, the views of the judiciary and decisions of tax authorities indicate for example what can be classified fringe benefits.

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