scholarly journals Risks of Using “Language Relief” and Plain Language Principles in the Process of Applying Tax Law – Selected Issues

2021 ◽  
Vol 66 (2) ◽  
pp. 229-241
Author(s):  
Piotr Woltanowski
Keyword(s):  
Tax Law ◽  
State Law ◽  
Plain Language ◽  
The Law ◽  
Revenue Administration

Abstract The level of communicativeness of official letters in the field of tax law leaves much to be desired. The article concerns the consequences of the application of “Language Relief” in the practice of applying tax law by the National Revenue Administration. The author calls for the principles of plain language to be introduced first in relation to acts of state law, so that officials can adapt their letters to the plain language of the law. A reversal of this order poses significant risks to the protection of taxpayers’ rights since internal instructions and letter templates proposed on the NRA intranet will be used to a greater extent instead of legal acts.

scholarly journals Measuring the Effects of Corporate Tax Cuts

2018 ◽  
Vol 32 (4) ◽  
pp. 97-120 ◽  
Author(s):  
Alan J. Auerbach
Keyword(s):  
Multinational Corporations ◽  
Income Tax ◽  
Capital Investment ◽  
Corporate Income Tax ◽  
Tax Law ◽  
Corporate Tax ◽  
The Law ◽  
Jobs Act ◽  
The Impact ◽  
Tax Cuts

On December 22, 2017, President Donald Trump signed the Tax Cuts and Jobs Act (TCJA), the most sweeping revision of US tax law since the Tax Reform Act of 1986. The law introduced many significant changes. However, perhaps none was as important as the changes in the treatment of traditional “C” corporations—those corporations subject to a separate corporate income tax. Beginning in 2018, the federal corporate tax rate fell from 35 percent to 21 percent, some investment qualified for immediate deduction as an expense, and multinational corporations faced a substantially modified treatment of their activities. This paper seeks to evaluate the impact of the Tax Cuts and Jobs Act to understand its effects on resource allocation and distribution. It compares US corporate tax rates to other countries before the 2017 tax law, and describes ways in which the US corporate sector has evolved that are especially relevant to tax policy. The discussion then turns the main changes of the Tax Cuts and Jobs Act of 2017 for the corporate income tax. A range of estimates suggests that the law is likely to contribute to increased US capital investment and, through that, an increase in US wages. The magnitude of these increases is extremely difficult to predict. Indeed, the public debate about the benefits of the new corporate tax provisions enacted (and the alternatives not adopted) has highlighted the limitations of standard approaches in distributional analysis to assigning corporate tax burdens.

scholarly journals ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN (PPh) DI P.T BANK SULUTGO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Novlicia Putri Utiarahman ◽  
Jantje J. Tinangon ◽  
Dhullo Afandi
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
Field Studies ◽  
Study Data ◽  
Tax Law ◽  
Government Revenue ◽  
Income Tax Law ◽  
The Law ◽  
The Government

Income tax is of the largest government revenue. Income Tax Law Article 4 Paragraph 2 gives a mandate to the government to impose income tax on certain earnings final. This study aims to determine how the calculation and report income tax  on savings, deposits, giro customer at PT. Bank SulutGo. Descriptive analysis was employed in this study. Data were obtained by field studies. The result shows that the calculation and reports income tax on savings, deposits, giro at PT. Bank SulutGo have compiled with the law of regulation. Leaders of PT. Bank SulutGo should improve the service guality to each customer, so that custumer can increase the amount of savings.Keywords : calculation, reporting, savings, deposits, giro

scholarly journals “Power must be limited to law in the name of justice”

2021 ◽  
pp. 207-209
Author(s):  
V. G. Rumyantseva
Keyword(s):  
Subject Matter ◽  
Significant Contribution ◽  
State Law ◽  
High Profile ◽  
The Law

Power, state, law, coercion. These categories have endlessly and cyclically combined and separated in the works of scholars and writers. The famous Russian lawyer A.S. Kotlyarevsky made a significant contribution to the development of this subject matter. For instance, his monograph Power and Law: the Problem of the Law-Governed State (1915) anticipated many of the later high-profile works by foreign colleagues.

scholarly journals Tax Sanctions as the Institutions Conditioning Efficiency of Collecting Tax Information – Limits of Legal Regulations

2020 ◽  
Vol 29 (4) ◽  
pp. 189
Author(s):  
Paweł Majka
Keyword(s):  
International Law ◽  
Degree Of Saturation ◽  
Tax Law ◽  
Legal Regulations ◽  
Legal Norms ◽  
The Subject ◽  
The Law ◽  
Principle Of Proportionality

<p>The subject of the study is to outline the boundaries within the legislator may sanction the obligations to provide information to tax authorities using tax sanctions. The author analyzes tax sanctions as instruments guaranteeing the effectiveness of legal norms related to information obligations in the light of the protection of the taxpayer’s rights. In the author’s opinion, there is a clear outline of the possible shape of the sanction, which limits the legislator in excessive interference with the rights of taxpayers. These limits, both in national and international law, are determined primarily by the principle of proportionality, which is decisive for the degree of discomfort associated with the application of sanctions. It should be indicated that the shape limits of these sanctions, characterized in this study, guarantee, in turn, the protection of the rights of these entities. At the same time, it should be emphasized that tax sanctions are, in principle, a complementary element of the system of the guarantees of the law effectiveness and the legislator deciding on their wider use should properly balance the degree of “saturation” of tax law with sanctions taking into account its nature.</p>

scholarly journals Tax Arbitrage And Organizational Form: Allocation Flexibility In The Limited Liability Company

2011 ◽  
Vol 10 (2) ◽  
pp. 130
Author(s):  
Richard L. Alltizer ◽  
James R. Hamill
Keyword(s):  
Limited Liability ◽  
Organizational Form ◽  
Tax Law ◽  
State Law ◽  
Limited Liability Company ◽  
Present Value ◽  
Tax Arbitrage ◽  
Tax Benefits ◽  
Selection Of

<span>This paper analyzes whether an allocation of tax items among members of a limited liability company (LLC) will likely be respected by tax authorities. The LLC is a recent creation of state law that provides the liability protection of a corporation and the flexibility of partnership tax law. A present-value test must be satisfied to permit allocations among LLC members that are not proportionate to ownership interests to be respected. A model is developed to measure the present value of after-tax benefits and detriments arising from an LLC allocation, and implications of the availability of tax arbitrage for selection of the LLC organizational form are discussed.</span>

The Context of Islamic Law

2019 ◽  
pp. 788-868
Author(s):  
Uwe Kischel
Keyword(s):  
Canon Law ◽  
Islamic Law ◽  
Special Problem ◽  
Special Importance ◽  
State Law ◽  
Religious Law ◽  
Single State ◽  
The Law

This chapter describes Islamic law. Islamic law is not the law of a single state, but rather a religious law of special importance, whose prominence has increased over the last few decades. It is therefore necessary to distinguish between Islamic law and the law in states with predominantly Muslim populations. The defining characteristic of Islamic law is its religious origin and character. In contrast to all state law, it is based on a God-given text, the Koran. Thus, at its core, it is itself divine in nature, not the product of mankind. This explains its special status and claims, but also its special problem. Meanwhile, the latter body of law is geared toward classical Islamic law to widely varying extents. Islamic law is by no means the only example of religious law, but other bodies of religious law—such as Jewish or canon law—are much less significant in the current times.

scholarly journals ANALISIS PERHITUNGAN PENYUSUTAN ASET TETAP MENURUT PSAK 17 DAN UNDANG-UNDANG PAJAK SERTA DAMPAKNYA TERHADAP PENGHASILAN KENA PAJAK PADA PT.WANA ARTA MANUNGGAL

2019 ◽  
Vol 6 (2) ◽  
pp. 86-97
Author(s):  
Leroy Lionel Yuhaniar
Keyword(s):  
Data Collection ◽  
Complete Information ◽  
Tax Law ◽  
Taxable Income ◽  
Interview Techniques ◽  
Straight Line ◽  
Fixed Assets ◽  
The Law

This study aims to determine how the calculation of depreciation of fixed assets inaccordance with IAS 17 and the Law - Tax Law as well as determine the impacton taxable income of both of these calculations. In this study the author usesdescriptive method is a method of analyzing the data which the data are collected,compiled, interpreted, and analyzed so as to produce a complete information andefficient in accordance with the title analysis of calculation of depreciation offixed assets according to IAS 17 and law - tax law and its impact taxable incomeat PT Wana Manunggal Arta ". The data collected is primary and secondary data.Using a variety of data collection techniques, such as interview techniques,observation techniques. The author has analyzed the fixed assets of the companyand it can be concluded that the company put on straight-line depreciationmethod to depreciate its fixed assets has been well implemented by the company.Application of the method of depreciation for tax purposes in accordance with theprovisions of the tax is less because there are weaknesses in its application.Depreciation expense based on commercial Rp 197,323,566 whereas according tothe fiscal depreciation expense amounting to Rp 169,967,624 was due todifferences in the method of depreciation according to tax provisions containedfiscal correction of the vehicles used for the company's operations and for theinventory of vehicles for employees.

scholarly journals Ahead by a Century: Tim Edgar, Machine-Learning, and the Future of Anti-Avoidance

2020 ◽  
Vol 68 (2) ◽  
pp. 613-629
Author(s):  
Benjamin Alarie
Keyword(s):  
Machine Learning ◽  
Complete System ◽  
Tax Avoidance ◽  
Tax Law ◽  
Legal Development ◽  
The Future ◽  
Avoidance Measures ◽  
Tax Systems ◽  
The Law ◽  
Current Stage

Tim Edgar's contributions to our understanding of tax avoidance and anti-avoidance remain ahead of their time. In this paper, the author argues that Edgar's work on building better general anti-avoidance rules (GAARs) was particularly prescient—correct in its claim that tax avoidance can and should be eliminated through effective anti-avoidance measures. The author maintains that although Edgar's position and vision will eventually be realized, Edgar himself did not anticipate the manner in which this would occur. The author's first claim is that the law is incomplete, and this incompleteness problematizes any insistence on the immediate adoption of strict anti-avoidance measures. The author explains how and why the current stage of legal development falls significantly short of completely specifying the law, including the tax law. The author's second claim is that the next decades will bring considerably more sophisticated and effective approaches to legal development. Described, in broad terms, are some of the mechanisms through which our tax systems are moving toward a legal singularity (a state of the law that is functionally complete and well specified). The author proceeds to outline the implications of his two main claims for the future of GAARs and anti-avoidance—specifically, how the realization of a much more complete system of law will leave effectively no further scope for tax avoidance. Tax law, in the asymptotic realization of Edgar's work and vision, will become well targeted and well equipped to address tax avoidance. Tax avoidance as we know it will cease to exist.

scholarly journals A Humanistic Phylosophical Analysis on Women Existence in the Fiqh of Syafii

ULUMUNA ◽  
2015 ◽  
Vol 19 (1) ◽  
pp. 33-58
Author(s):  
Iffatin Nur
Keyword(s):  
Social Relations ◽  
Religious Conversion ◽  
The State ◽  
Philosophical Analysis ◽  
Women Empowerment ◽  
State Law ◽  
Economic Issues ◽  
The Law ◽  
Marriage Laws ◽  
New View

In the fiqh of Shāfi‘ī, a humanistic philosophical analysis on women existence is given serious attention, particularly in his investigation on the matters of women. It is very vivid in his magnum opuses entitled al-Umm (The Mother), al-Risālah fi Us\ūl al-Fiqh and his periodicals qawl qadīm (old view) and qawl jadīd (new view). This article seeks to provide thorough analysis on the women empowerment through humanistic values from methodological and legal products aspects generated by Shāfi‘ī. In the aspect of methodology (us\ūl fiqh), the use of qiyās (analogy) is an indication of the humanistic value in the development of the mas\lah\ah\ (beneficial) principles. The legal products aspect can be explored through the following three classifications. Firstly, humanistic values of women in the law regarding the properties. Secondly, the humanistic values of women in the state law on economic issues related to religious conversion and social relations in political settings. Thirdly, the humanistic values of women in the marriage laws. DOI: http://dx.doi.org/10.20414/ujis.v19i1.1249

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