scholarly journals The Fiscal Pressure Endured by Trading Companies

2013 ◽  
Vol 3 (1) ◽  
pp. 134
Author(s):  
Constantin Cucoşel
Keyword(s):  
Tax Evasion ◽  
The State ◽  
The Other ◽  
Financial Resources ◽  
Internal Resources ◽  
Historical Reality ◽  
External Sources ◽  
Fiscal Pressure ◽  
Legal Entities

In order to carry out the extremely complex and diverse tasks it has to perform, the state needs important financial resources it can obtain either from within the country, from its taxpayers, physical persons or legal entities, or from external sources when internal resources are insufficient. The society cannot exist in the absence of the duties and taxes whose necessity is, on one hand stipulated by the Constitution, and on the other, proved by historical reality. It is only logical for these taxes to be imposed to the taxpayers. Fiscal pressure is a concept closely related to the notion of taxation and is often used to describe its level.   Keywords: taxes, fees, taxation, fiscal pressure, tax evasion

scholarly journals Withholding System PPh Pasal 23 Menggunakan Microsoft Visual Basic.Net

2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Suhartono Suhartono ◽  
Abdul Hamid ◽  
Rame Santoso
Keyword(s):  
Human Resources ◽  
Tax Evasion ◽  
Income Tax ◽  
National Development ◽  
Third Parties ◽  
The State ◽  
Financial Resources ◽  
Tax Revenue ◽  
The People ◽  
State Finance

ABSTRACT - Sustainable national development from year to year to improve the lives and welfare of the people, requires the support of human resources, natural resources and huge financial resources. There are many financial resources that can be obtained by the state, one of them through taxes. Article 23 Income Tax as a source of state finance has problems in the process of cutting, depositing and reporting. An error occurring in the process may result in a deficiency in the amount of tax that should be deposited into the state treasury so as to prejudice and reduce state revenues. One method for managing tax payable taxpayers in order to enter the state treasury is to use the withholding system, in which the state authorizes third parties to deduct or levy the amount of tax payable by the taxpayer. There are many examples of cases that occur in tax evasion, where taxpayers pay little of their obligations to tax elements to enrich themselves and only a few are deposited into the state treasury. It takes good coordination and cooperation between related institutions and agencies so that leakage and tax evasion can be eliminated so that tax revenue can be increased. Keywords: Withholding, System, PPh, Article 23, Visual Basic.Net

scholarly journals The effect of risk leverage on investors’ preferences in manufacturing companies listed on the Indonesia Stock Exchange

2018 ◽  
Vol 15 (3) ◽  
pp. 190-198
Author(s):  
Intan Shaferi ◽  
Rio Dhani Laksana ◽  
Sugeng Wahyudi
Keyword(s):  
Stock Exchange ◽  
External Source ◽  
The Other ◽  
Financial Resources ◽  
Manufacturing Companies ◽  
Financing Policy ◽  
Pooled Data ◽  
Funding Policies ◽  
External Sources ◽  
A Company

Financial resources have become one of the funding policies considered by companies. The financial resources can come from internal and external sources. Leverage is used as one of the policies to get external source of funds. By using leverage, companies have additional funds that can be used for their operations and investments. When a company decided to use leverage as a financing policy, it is expected to get enough funds to finance its business. Raising the funds will lead to better company’s financial performance. However, on the other hand, by raising funds, the company also needs to consider the risks. Thus, leverage is related to risk. Then, risk is one of the considerations for investors to think about.This research aims to examine the effect of risk leverage and hopefully can give illustration for investors in analyzing the risks of investors’ preferences. Besides, other variables used are size and profitability. These two variables are also the ground for considering risks. With pooled data analysis, this research was conducted on manufacturing companies listed on the Indonesia Stock Exchange during the five-year period from 2012 until 2016. The result shows that leverage, profitability and size have significant effects on risk.

Hobbes's Concept of Multitude

2011 ◽  
Vol 24 (1) ◽  
pp. 5-14
Author(s):  
Omar Astorga
Keyword(s):  
The State ◽  
The Other ◽  
Historical Reality ◽  
The People ◽  
Rational Construction ◽  
The One ◽  
The Way

AbstractIn this brief article I expound some uses that Hobbes gave to the concept of multitude. Firstly, I explain the distinction between "people" and "multitude", the confusion of which was regarded in De Cive as a cause of sedition. The plural and disunited character of the multitude is highlighted, in comparison with the unity that constitutes the people. Secondly, I show that Hobbes, beyond the cited distinction, makes a relevant use in Leviathan of the principle of representation, in order to show the way in which multitude becomes State. Finally, I highlight the two-fold use given by the author to such concept: on the one hand, by attributing a theoretical role to it, which should allow thinking of the rational construction of the State; on the other, by showing the historical reality of multitude, turned into a source of madness and sedition.

scholarly journals Tax crimes in Italy using accounting documents

2021 ◽  
Vol 59 ◽  
pp. 33-47
Author(s):  
Rafał Cieśla ◽  
Pietro Pavone ◽  
Jolanta Grębowiec-Baffoni
Keyword(s):  
Economic Activity ◽  
Key Management ◽  
Analytical Techniques ◽  
The State ◽  
The Other ◽  
Financial Resources ◽  
Social Harm ◽  
Unauthorized Access ◽  
The Social ◽  
Made In

Contemporary document research involves the need to use the latest technologies and analytical techniques that provide the most complete possible knowledge of contemporary issues and methods of document research. Documents are used to record legal actions and events of legal significance. By their essence, they are therefore closely related to the sphere of rights and obligations of a specific person or institution. Crimes against documents pose a threat to the proper functioning of the state and thus the development of every enterprise. They affect, directly or indirectly, the misallocation of financial resources at the disposal of an enterprise. Forging documents may be aimed at obtaining unauthorized access to specific sources of financing, influencing key management decisions made in the company, or, finally, concealing inconvenient facts. On the other hand, the social harm suffered as a result of forging documents of evidence significance in tax matters may be enormous. For this reason, it is necessary to deepen the knowledge of the dynamics characterizing document forgery in the sphere of economic activity in order for the state to activate mechanisms able to prevent this type of crime. The article describes the issues of selected tax frauds in Italy with the use of accounting documents.

scholarly journals Is the legislation important in the context of transfer pricing?

2021 ◽  
Vol 92 ◽  
pp. 02067
Author(s):  
Katarina Zvarikova ◽  
Erika Kovalova
Keyword(s):  
Tax Evasion ◽  
Slovak Republic ◽  
Transfer Pricing ◽  
Value Added ◽  
Legal Framework ◽  
The State ◽  
The Other ◽  
Best Interest ◽  
Other Hand ◽  
The One

Research background: The continuing trend of globalization and interconnection of national economics is reviling many opportunities as well as threats arising from this development. The transfer pricing is one of these issues as a legal framework to adjust the tax base. But on the other hand, this issue also affects other important areas and reveals its risks. There is focused on the transfer pricing and its legal framework in these presented papers as recent years have indicated that there is a huge necessity to regulate and legislatively define the transfer pricing on the part of the state. And although we can take the opinion that this is a modern issue, we have been encountering this problem since 1915 and since this time it is gaining in its importance. Purpose of the article: We can distinguish two different parties. On the one hand, there is a company (most of the time its multinational company) with its goal to achieve the best possible efficiency also by paying the lowest possible taxes. On the other hand, we recognize the state with his aim of optimal tax policy allowing it to maximize the amount of collected taxes, i. e. it should be in the best interest of the state to define the transfer pricing precisely to prevent possible tax evasion. Methods: The main method used in the article is literature research and analysis of the law documents. Findings & Value added: The aim of this article is to identify the basic legislative guidelines in the field of transfer pricing in the international level as well as in the level of the Slovak republic.

Dış Göç Romanlarında Temel İzlekler

2020 ◽  
Vol 7 (2) ◽  
pp. 291-317
Author(s):  
Burak Çavuş
Keyword(s):  
The Other ◽  
Guest Worker ◽  
Migration Literature ◽  
Historical Reality ◽  
Literary Process ◽  
The Relationship

Bu çalışmada, 1960-1990 yılları arasında yayınlanan ve Avrupa’ya işçi göçünü konu edinen romanlar izleksel bağlamda incelenmiştir. Romanlardaki temel izlekler çerçevesinde göç süreci irdelenmiş, inceleme, göçmenlerin tanımlanmasında ve adlandırılmasında kullanılan Gastarbeiter (konuk işçi) Auslander (yabancı) kavramları ve Almanlar tarafından Türk kimliğine atfedilen çağrışımlar üzerinden yürütülmüştür. Göçmenlere yönelik politikalarda ve yaklaşımlarda onların nasıl tanımlandığının etkili olduğuna ve yazınsal süreçte de bu politika ve yaklaşımların belirleyici olduğu savından hareket edilmiştir. Bu noktada adlandırmaların, tanımlamaların göç olayı çerçevesinde biz ve öteki ilişkisi üzerindeki etkisine odaklanılmış; toplum ve yazın ilişkisi temelinde incelenen romanlar üzerinden göç ve göçmenlik meselesine dair çıkarımlar yapılmıştır. Bunlar arasında, ayrımcılık, kötü çalışma koşulları, hak ihlalleri, ırkçılık ve ötekileştirme gibi başat sorunların bu eserlerde merkezi konumda olduğu tespit edilmiştir. Böylece çalışmanın amacı olan göç yazınını oluşturan temel izleklere ulaşılmış; sosyolojik ve tarihsel gerçekliğin yazınsal gerçekliğe aktarılmasında etkili olan unsurlar ön plana çıkarılmıştır. ABSTRACT IN ENGLISH Main Patterns in Migration Novels In this study, the novels published between 1960-1990 and dealing with the migration of workers to Europe were examined in a contextual context. The process of immigration has been examined within the framework of the basic lines in the novels, through the concepts of Gastarbeiter (guest worker), Auslander (foreigner) used in the identification and naming of immigrants and connotations attributed to Turkish identity was conducted. The argument is that how they are defined is effective in policies and approaches towards immigrants and that these policies and approaches are determinative in the literary process. At this point, the effect of naming definitions on us and the other relationship within the framework of migration has been focused; there are inferences about the issue of migration and immigration through the novels examined on the basis of the relationship between society and literature. Among these, it has been determined that dominant problems such as discrimination, poor working violations, racism and marginalization are central to these works. Thus, the basic themes that constitute the migration literature, which is the aim of the study have been reached and the factors that are effective in transferring the sociological and historical reality have been brought the fore.

From the “Judicialization of Politics” to the “Politicization of Justice” in the UK and Switzerland

2016 ◽  
Vol 6 (2) ◽  
pp. 118-135
Author(s):  
Lucia Della Torre
Keyword(s):  
General Rule ◽  
The State ◽  
The Other ◽  
Specific Field ◽  
Widespread Phenomenon ◽  
Judicialization Of Politics ◽  
The Uk ◽  
Migration Law

Not very long ago, scholars saw it fit to name a new and quite widespread phenomenon they had observed developing over the years as the “judicialization” of politics, meaning by it the expanding control of the judiciary at the expenses of the other powers of the State. Things seem yet to have begun to change, especially in Migration Law. Generally quite a marginal branch of the State's corpus iuris, this latter has already lent itself to different forms of experimentations which then, spilling over into other legislative disciplines, end up by becoming the new general rule. The new interaction between the judiciary and the executive in this specific field as it is unfolding in such countries as the UK and Switzerland may prove to be yet another example of these dynamics.

A Note on Mandela v Executors, Estate Nelson Mandela 2018 (4) SA 86 (SCA) and the Conundrum around the Customary Marriage between Nelson and Winnie Mandela

2019 ◽  
Vol 34 (2) ◽  
Author(s):  
Sipho Stephen Nkosi
Keyword(s):  
Supreme Court ◽  
The State ◽  
The Other ◽  
Customary Law ◽  
Eastern Cape ◽  
High Court ◽  
Nelson Mandela ◽  
The Supreme Court ◽  
Court Of Appeal

The note is about the appeal lodged by the late Mrs Winnie Madikizela-Mandela to the SCA against the decision of the Eastern Cape High Court, Mthatha, dismissing her application for review in 2014. In that application, she sought to have reviewed the decision of the Minister of Land Affairs, to transfer the now extended and renovated Qunu property to Mr Mandela and to register it in his name. Because her application was out of time, she also applied for condonation of her delay in making the application. The court a quo dismissed both applications with costs, holding that there had been an undue delay on her part. Mrs Mandela then approached the Supreme Court of Appeal, for special leave to appeal the decision of the court a quo. Two questions fell for decision by the SCA: whether there was an unreasonable and undue delay on Mrs Mandela’s part in instituting review proceedings; and whether the order for costs was appropriate in the circumstances of the case. The SCA held that there was indeed an unreasonable delay (of seventeen years). Shongwe AP (with Swain, Mathopo JJA, Mokgothloa and Rodgers AJJA concurring) held that the fact that there had been an undue delay does not necessarily mean that an order for costs should, of necessity, particularly where, as in this case, the other litigant is the state. It is the writer’s view that two other ancillary points needed to be raised by counsel and pronounced on by the Court: (a) the lawfulness and regularity of the transfer of the Qunu property to Mr Mandela; and (b) Mrs Mandela’s status as a customary-law widow—in relation to Mr Mandela.

ENSURING EFFECTIVE ACTIVITY OF TAX ADMINISTRATION -AN IMPORTANT FACTOR FOR INCREASING TAX ACCOUNTABILITY

2020 ◽  
Vol 8 (3) ◽  
pp. 40-48
Author(s):  
Uguloy Berdiyeva ◽  
Keyword(s):  
Tax Evasion ◽  
The State ◽  
Tax Administration ◽  
Tax Collection ◽  
State Budget ◽  
Effective Activity

The article discusses the issues of increasing the level of tax collection on the basis of improving tax administration, ensuring the full payment of taxes and fees to the state budget, reducing the likelihood of tax evasion.

The Principles of Zakat and Tax Upon the Time of Rasulullah SAW.

2017 ◽  
Vol 1 (1) ◽  
pp. 90
Author(s):  
Dian Septiandani ◽  
Abd. Shomad
Keyword(s):  
Literature Review ◽  
Economic Thought ◽  
The State ◽  
The Other ◽  
Primary Data ◽  
Other Hand ◽  
Islamic Economic ◽  
General Expense

Zakat is one of principal worship requiring every individual (<em>mukallaf</em>) with considerable property to spend some of the wealth for zakat under several conditions applied within. On the other hand, tax is an obligation assigned to taxpayers and should be deposited into the state based on policies applied, with no direct return as reward, for financing the national general expense. In their development, both zakat and tax had quite attention from Islamic economic thought. Nevertheless, we, at first, wanted to identify the principles of zakat and tax at the time of Rasulullah SAW. Therefore, this study referred to normative research. The primary data was collected through library/document research and the secondary one was collected through literature review by inventorying and collecting textbooks and other documents related to the studied issue.

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