scholarly journals The principle of morality (administrative, tax and "public") in the Brazilian Federal Constitution of 1988

KPGT_dlutz_1 ◽  
2019 ◽  
Vol 32 (3) ◽  
pp. 509-527
Author(s):  
Demetrius Nichele Macei ◽  
Francisco Cardozo Oliveira
Keyword(s):  
Tax Evasion ◽  
The State ◽  
Tax Burden ◽  
The Public ◽  
Legal Relationship ◽  
Federal Constitution ◽  
Direct Reflection

This study aims to analyze the issue of tax morality and ethical (or unethical) attitudes identifiable in the tax legal relationship, considering the performance of duties in its two faces, the public (tax authority) and the private (taxpayer). The work approaches the aspects of Tax Justice, Equity and Fair Tax, inspired by the teachings of Klaus Tipke, leading to the confirmation that a tax is sustainable not only when it respects the ability to contribute, but also when the society accepts it as legitimate and necessary, even in a context of high tax burden. Thus, for this to occur is fundamental that the State manifests an ethical posture in dealing with taxpayers and with the resource’s application, whether in order to legitimize this conduct or to inspire the taxpayers to adopt the same behavior, assuming that their misconduct (tax evasion) is a direct reflection of the State posture.

scholarly journals Some features of the fight against tax evasion

2020 ◽  
pp. 72-78
Author(s):  
Nailya Shevko ◽  
Gulnara Hadiullina
Keyword(s):  
Public Sector ◽  
Research Methods ◽  
Tax Evasion ◽  
Tax Policy ◽  
The State ◽  
Theoretical Research ◽  
State Budget ◽  
The Public ◽  
Fair Competition

Unfortunately, tax evasion still exists today. As a result, there is insufficient funding for the public sector of the economy due to a reduction in revenue to the state budget. At the same time, there is a violation of the rules of fair competition. In order to ensure that the fight against tax and tax evasion is as effective as possible, it is important to determine the causes and methods of avoiding taxation, examine the current tax policy, and identify incentive leverage of taxes to replenish the revenue side of the budget. In the course of writing the work, empirical and theoretical research methods were applied, and legitimate ways to derive income from the shadows were identified.

scholarly journals BENTUK DAN TANGGUNGJAWAB PIHAK BANK TERHADAP DANA SIMPANAN PARA NASABAH

Solusi ◽  
2018 ◽  
Vol 16 (3) ◽  
pp. 301-320
Author(s):  
Fitriah Fitriah
Keyword(s):  
Financial Institution ◽  
Civil Code ◽  
The State ◽  
The Public ◽  
Contractual Relationship ◽  
Savings Accounts ◽  
Legal Relationship ◽  
The People ◽  
Bank Secrecy ◽  
The Relationship

  A bank is a financial institution whose existence depends absolutely on the trust of its customers who entrust their savings funds. Banks are very concerned that the trust of the public, who have and who will save their funds, are well-maintained, considering that the bank is part of the financial system and payment system. Bank secrecy is very important because banks need the trust of the people who keep their money in the bank. The customer only entrusts his money to the bank or makes use of the bank's services if the bank provides a guarantee that the bank's knowledge of deposits and the state of their assets will not be misused. The legal relationship between the bank and the depository customer starts from the signing of a written agreement (contractual relationship) between the bank and the customer which contains the rights and obligations for each party. As for the form of agreement for depositing funds between the customer and the bank, it is called a deposit agreement (Article 1319 Civil Code). In a deposit agreement, the bank sets certain general requirements in a deposit account or savings account, among others, the recipient of the deposit (bank) can use the depositors' money and at a certain time the bank will provide interest. Other provisions that can be used as the basis of relations between banks and depositors are Proxy Giving. Depositors give their power to banks when signing deposit accounts or savings accounts or bank accounts. This agreement becomes a law or law for both parties (Article 1338 of the Civil Code). As a manifestation of the bank's responsibility for depositing customers, banks must pay attention to the 4 (four) pillars of the relationship between depositors and banks, namely: Prudence, Health, Bank Secrets and Trust

scholarly journals Arbitrability of Procurement Disputes

JURIST ◽  
2021 ◽  
Vol 3 ◽  
pp. 2-6
Author(s):  
Viktor V. Eremin ◽  
Keyword(s):  
Public Procurement ◽  
The State ◽  
Future Research ◽  
Wide Field ◽  
Private Law ◽  
The Public ◽  
Judicial Practice ◽  
Legal Relationship ◽  
Civil Contract

This article discusses the arbitrability of disputes, which in the domestic doctrine referred as procurement disputes. These are disputes from a number of laws related to public procurement and ordering. The article provides a brief analysis of the possibility of referring such disputes to arbitration courts. An obstacle to the consideration of these disputes by arbitration courts is judicial practice, which does not accept the use of the private-law mechanism for resolving disputes in such a publicly significant sphere as procurement for public needs. In addition, the author makes the assumption that the concept of the “public element”, which prevails in domestic judicial practice, makes it difficult to enforce the decisions of the arbitration courts on such disputes, since they inevitably have “public elements”, for example, the presence of budgetary funds in the legal relationship special contracting procedures. This concept is in contradiction with the fact that the state contract is a civil contract and, generally, is arbitrable, like other types of procurement. The further possibility of applying arbitration proceedings in procurement disputes is extremely controversial and leaves a wide field for future research.

Tax Evasion

2015 ◽  
pp. 110-117
Keyword(s):  
Tax Evasion ◽  
The State ◽  
The Public ◽  
Tax Revenues ◽  
International Laws ◽  
Taxation System

Tax evasion is considered by the international laws and domestic laws of most countries as a form of fraud. In most countries, a gap exists between the expected tax revenues and the tax revenues that are actually collected. This gap is naturally due to tax evasion. Understanding why individuals and organizations evade taxes is the first step in reducing the aforementioned gap. For a taxation system to be well received and accepted by both the state and the public, it has to be just and fair, clear and precise, and take into consideration the interest of both the state and the citizen. This chapter explores tax evasion.

scholarly journals The impact of budget transparency on tax compliance

2021 ◽  
Vol 284 ◽  
pp. 07029
Author(s):  
Tatyana Zvereva ◽  
Pavel Taranov ◽  
Angelika Musaelyan ◽  
Marina Krasnoplakhtich ◽  
Antonina Pavlyukova
Keyword(s):  
Tax Evasion ◽  
Economic Status ◽  
National Level ◽  
Tax Compliance ◽  
Preventive Measure ◽  
The State ◽  
Tax Burden ◽  
Public Finances ◽  
Per Capita ◽  
The Impact

The article analyzes the factors influencing tax evasion: the value of gross domestic product per capita, tax burden, corruption and openness of information on the use of budgetary funds. The correlation model includes the analysis of two groups of indicators. The first group is indicators of the individual level: education, socio-economic status, attitude to religion, gender, etc. The second group is indicators of the global or national level: GDP per capita, tax burden, the level of corruption in the country, the degree of financial transparency of public finances. The results of the study confirmed the hypothesis that law-abiding tax behavior is largely determined by the openness of information about the use of tax revenues by governments. Disclosure of information on the use of budget funds can become a powerful tool for strengthening the understanding of the legitimacy of the state tax policy, as well as act as a preventive measure to overcome existing facts of tax evasion. Increasing the transparency of public finances will make it possible to reproduce a new level of tax culture, to form an internal agreement of citizens with the fiscal policy of the state.

Power and Liberty

2021 ◽  
Author(s):  
Gordon S. Wood
Keyword(s):  
South Carolina ◽  
American Revolution ◽  
State Legislatures ◽  
The State ◽  
British Government ◽  
Declaration Of Independence ◽  
The Public ◽  
Federal Constitution ◽  
Book Covers ◽  
The Revolution

This book covers major issues of constitutionalism in the American Revolution. It begins with the imperial debate over taxation and representation between the colonists and the British government. That debated climaxed with the Declaration of Independence. Each of the former colonies became republics and drew up written constitutions with several of them including bills of rights. These constitutions established patterns that later influenced the federal Constitution created in 1787, including bicameral legislatures, independent executives, and independent judiciaries. But because the Confederation of the states lacked the power to tax and regulate trade and the state legislatures were abusing their considerable power, the revolutionaries sought to solve both problems with a new federal Constitution in 1787. In addition to having to recognize the equality of each state in the Senate, the Convention faced the problem with slavery. Although most Americans thought that slavery was gradually dying, South Carolina and Georgia wanted to import more slaves and forced the Convention to guarantee twenty more years of slave importations and some protections for slavery in the Constitution. The institution that benefited most from the Revolution was the judiciary. It became very important in monitoring the demarcation between the public and the private realms that emerged from the Revolution.

scholarly journals Rechtliche Voraussetzungen der Nutzung von Open-Source-Software in der öffentlichen Verwaltung, insbesondere des Kantons Bern

2017 ◽  
Author(s):  
Tomas Poledna ◽  
Simon Schlauri ◽  
Samuel Schweizer
Keyword(s):  
Open Source ◽  
Open Source Software ◽  
The State ◽  
Federal Level ◽  
The Public ◽  
Open Source License ◽  
Federal Constitution ◽  
Legal Foundations

This study was written by three legal practitioners in the context of a study and answers the question of whether it is permissible under current law for the state to make software that it uses itself and whose copyright it holds available to the public under an "open source" license, or at which federal level and at which level of standardization appropriate legal foundations would have to be created. The basis is the situation in the canton of Bern (Switzerland) and according to the Swiss Federal Constitution.

scholarly journals PROFIT TAX OR INCOME TAX? OPTIONS FOR FISCAL OPTIMIZATION OF ROMANIAN SMALL COMPANIES

2013 ◽  
Author(s):  
Doina Pacurari
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
The State ◽  
Tax Burden ◽  
Purchasing Power ◽  
Small Companies ◽  
State Budget ◽  
The Law ◽  
Total Turnover ◽  
Micro Enterprises

Entrepreneurs usually seek for solutions to reduce their tax burden. We can speak about tax optimization as long as these solutions are in accordance with the law; if they are not, they obviously fall into the area of fiscal fraud. This paper addresses the issue of taxation applicable to the Romanian micro-enterprises. These are small entities that fulfil certain conditions regarding total turnover, equity and domain of activity. Although the provisions applying to micro-enterprise taxation were elaborated, among others, with the intention to reduce tax evasion, they also allow the micro-enterprises with losses to avoid tax payment. In a country with low purchasing power and a great number of taxes and fees like Romania, the entrepreneurs are tempted to use any kind of method to reduce the payments due to the state budget. The micro-enterprise owners make no exception in this matter.

scholarly journals O Ensino de Arte e a EJA nos Documentos da Educação Básica em Tocantins: Desafios para a Formação Docente

2021 ◽  
Vol 22 (3) ◽  
pp. 427-432
Author(s):  
Gustavo Cunha de Araujo ◽  
Rosane Gomes de Araújo ◽  
Luis Gomes de Oliveira
Keyword(s):  
Adult Education ◽  
Knowledge Production ◽  
Basic Education ◽  
The State ◽  
The Public ◽  
Federal Constitution ◽  
History Of ◽  
Qualitative Descriptive ◽  
The Subject ◽  
The Right

ResumoA história da democratização da educação traz consigo uma luta da classe trabalhadora de jovens e adultos, para que a educação seja mais acessível e gratuita a todos. Assim, com a Constituição Federal de 1988, o direito à igualdade, à educação e à universalização do ensino influenciaram a criação de políticas públicas voltadas ao desenvolvimento do ensino na educação brasileira. O artigo apresenta como objetivo compreender como a Arte e a EJA são concebidas nos documentos oficiais da Educação Básica e da Educação de Jovens e Adultos (EJA) no Estado do Tocantins. Esta pesquisa segue a abordagem qualitativa, de caráter descritivo e de natureza documental. A disciplina de Arte não está bem delineada nos anos da Educação Básica deste Estado, uma vez que, embora os documentos analisados afirmem da importância dessa área para a produção de conhecimento, não deixam claro se essa disciplina ocorrerá em todo o Ensino Fundamental, Ensino Médio e na EJA. É possível afirmar, portanto, que os jovens e os adultos vão à escola não por obrigação, mas porque eles têm interesse e necessidade de aprender. Por isso, que deve ser considerado nos processos pedagógicos em artes desenvolvidos com eles, assim como nos documentos/legislações que regem a Educação Básica no Estado do Tocantins os seus saberes e experiências construídos ao longo de suas vidas. Palavras-chave: Arte. Educação de Jovens e Adultos. Educação Básica. Tocantins. AbstractThe history of the democratization of education brings with it a struggle by the working class of young and adults people to make education more accessible and free to all. Thus, with the 1988 Federal Constitution, the right to equality, to education, and the universalization of education influenced the public policies creation aimed at the development of teaching in Brazilian education. Its main objective is to understand how Art and Youth and Adult Education (YAE) are conceived in the official documents of Basic Education and YAE in the State of Tocantins, Brazil. This research follows the qualitative, descriptive and documental approach. The subject of Art is not well delineated in the years of Basic Education of this state, since, although the documents analyzed confirm the importance of this area for the knowledge production, they do not make clear if this subject will occur in the entire Elementary and High School Education, including in institutions that have YAE. It is possible to say, therefore, that young people and adults go to school not out of obligation, but because they have an interest and need to learn. That is why their knowledge and experiences built throughout their lives must be considered in the pedagogical processes in arts developed with them, as well as in the documents/legislations that govern basic education in the state of Tocantins. Keywords: Art. Youth and Adult Education. Basic Education. Tocantins.

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