scholarly journals Theoretical and Analytical Study of Tax Law in Jordan According to the: Income Tax and Sales Tax and Its Relationship with Revenues and Tax Evasion

2013 ◽  
Vol 4 (3) ◽  
Author(s):  
Saeed Mikhled Ahmad Al-Naimat
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Analytical Study ◽  
Sales Tax ◽  
Tax Law

Tax evasion in the medical profession An Empirical Study in the General Tax Authority in Iraq

2019 ◽  
Vol 118 (11) ◽  
pp. 80-88
Author(s):  
Ramyar Rzgar Ahmed ◽  
Hawkar Qasim Birdawod ◽  
S. Rabiyathul Basariya
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Medical Profession ◽  
Great Influence ◽  
Tax Law ◽  
Degree Of Confidence ◽  
Medical Professions ◽  
Shed Light

The study dealt with tax evasion in the medical profession, where the problem was the existence of many cases of tax evasion, especially tax evasion in the income tax of medical professions. The aim of the study is to try to shed light on the phenomenon of tax evasion and the role of the tax authority in the development of controls and means that reduce the phenomenon of tax evasion. The most important results of the low level of tax awareness and lack of knowledge of the tax law and the unwillingness to read it and the sense of taxpayers unfairness of the tax all lead to an increase in cases of tax evasion and in suggested tightening control and follow-up on the offices of auditors, through the investigation and auditing The reports of certified accountants and the use of computers for this purpose in order to raise the degree of confidence in these reports and bring them closer to the required truth and coordination and cooperation with the Union of Accountants and Auditors and inform them about each case of violations of the auditors and accountants N because of its great influence in the rejection of the organization of the accounts and not to ratify fake accounts lead to show taxpayers accounts on a non-truth in order to tax evasion.

scholarly journals JURIDICAL ANALYSIS OF TAX PAYABLE REPORT ON E-COMMERCE TRANSACTIONS IN ORDER TO REALIZE LEGAL CERTAINTY

2019 ◽  
Author(s):  
Abdul Rahman Tibahary
Keyword(s):  
Information Technology ◽  
Social Relationships ◽  
Income Tax ◽  
World Economy ◽  
Value Added ◽  
Sales Tax ◽  
Tax Law ◽  
Legal Certainty ◽  
Profound Influence ◽  
Electronic Transactions

Information technology has a profound influence on the world economy. In relation to extend of these technologies, especially telecommunications, multimedia and information technology (telematics) can eventually change the order of the organization and social relationships. In this study question the fulfillment about statements of the tax payable on the E-Commerce transaction which of course will not be apart from the tax law concerning on the E-Commerce transaction, statements against the tax payable on the E-Commerce transaction and legal certainty in conducting the tax report on the E-commerce transaction.The method used in this research is descriptive analytic is a research method that aims to describe the facts in the form of the data to the primary legal materials in related to the form of laws and regulations and the secondary legal materials (doctrine, the expert opinion of the leading law) as well as tertiary legal materials. While the approach in this study used a qualitative which seeks to combine normative and empirical. In this research are expected to acquire a comprehensive describe of the tax payable statement on the E-Commerce transaction.The result on the tax on E-Commerce transactions equal to the ordinary transactions in accordance with the explanation in Article 11 section (1) Law Concerning Income Tax that regulated Value Added Tax and Sales Tax on Luxury Goods adheres to the accrual principle, it meaning the tax occurs in when the delivery of taxable goods or on the delivery of taxable services, although payment for such delivery has not yet fully accepted or received, or in the importation of taxable goods. When the tax payable for transactions made through the E-Commerce are subject to this article. The tax payable related to the report which is derived from the transactions on the E-Commerce it can be undertaken with the approach of harmonization and convergence so that certainty of the tax report above electronic transactions can be implement as well as possible.

scholarly journals Description of Fiscal Legislation and Changes in Years in Albania

2016 ◽  
Vol 4 (1) ◽  
pp. 91
Author(s):  
Edvin Xhango
Keyword(s):  
Gross Domestic Product ◽  
Informal Economy ◽  
Tax Evasion ◽  
Income Tax ◽  
Value Added ◽  
Legal Framework ◽  
Tax Law ◽  
Business Interests ◽  
The Right ◽  
The Cost

The development of the appropriate tax law was very important but also very difficult for countries coming from a centrally planned economy. In this paper, the author discusses the framework of tax law drafted from 1993 until 2014. In the study we present as the legislation has changed in these years and have influenced legal solutions to improve business data; thus affecting the development of the economy. We have identified legal definitions that provide the right solutions for business as well as for the economy of the state. We have selected the popular items and the articles that encourage business to develop informal economy. For this study is the ratio of Value Added Tax and Income tax on gross domestic product, which from 1998 until 2014 is almost the same. Noting that Albania is the country with the size of informal economy 34-47%, the result is about the legal framework of deficiencies. Given the above results, we have studying business interests to develop the informal economy. For this aid comes in the study of Busato and Chiarini, 2004, by which it can be determined the cost of product development business to the informal economy. Calculations showed that the cost of the development of the informal sector is much lower than the fiscal burden. Based on the results we conclude that the legal framework needed to improved in terms of avoidance of tax evasion opportunities as recognition of all invoiced costs, increasing penalties for not declaring the income and improve the work of the tax administration.

scholarly journals PERMASALAHAN TRANSFER PRICING DALAM UNDANG-UNDANG PAJAK DI INDONESIA

2019 ◽  
Vol 6 (1) ◽  
pp. 1082-1103
Author(s):  
Ivan Hardiyanto
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Transfer Pricing ◽  
Tax Avoidance ◽  
Tax Law ◽  
Legal Certainty ◽  
Company Policy ◽  
Transfer Prices ◽  
Income Tax Law ◽  
The Government

Transfer pricing is a company policy in determining transfer prices to other companies, but in practice transfer pricing is done in order to avoid taxes. At present Indonesia has not been able to overcome the issue of transfer pricing because the regulations and sanctions are still unclear. Businessmen as taxpayers need legal certainty in the context of tax planning and business competition, while the government also requires legal certainty to secure revenues from the tax sector. The legal vacuum created legal uncertainty for both parties so that it was not in harmony with the principle of justice. Regulation regarding transfer pricing in Indonesia has actually been regulated in legislation found in Article 18 paragraph (3), (3a), and (4) Income Tax Law. However, the regulation has not been clearly regulating transfer pricing. The unclear regulation regarding transfer pricing lead Indonesian Government to refine the Anti-Avoidance Rule (AAR) which is integrated in the Income Tax Law. The AAR must provide clear definitions and differences regarding acceptable tax avoidance, unacceptable tax avoidance, and tax evasion, so that transfer pricing that breaks arm's length principle will be categorized as illegal. In addition, the AAR must be clearly and explicitly regulated regarding sanctions for transfer pricing doer. Improvement of AAR which is integrated in the Income Tax Law will provides legal certainty and guarantees justice for both businessmen as taxpayers and the government.

Reliability of Tax Declarations and their Impact on Reducing Commercial and Industrial Profits Tax Evasion in Yemen

2021 ◽  
Vol 26 (3) ◽  
pp. 117-136
Author(s):  
Dr. Sultan Ali Ahmed Al-Sorihi
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Descriptive Analysis ◽  
Tax Law ◽  
Study Results ◽  
Income Tax Law ◽  
Simple Regression Analysis ◽  
Tax Payers ◽  
Business Sectors ◽  
Simple Regression

This study aimed to investigate the reliability of tax declarations and their impact on reducing commercial and industrial profits tax evasion in Yemen. To achieve this objective, the periodic reports of the executive tax units of large taxpayers during 2010 -2013 were used, and results of auditing tax declarations by the tax units were reviewed. The tax declarations belonged to registered public or mixed sector establishments and institutions, or money, individual companies, or in organizations and associations. The study sample consisted of “402” taxpayers who submitted their tax declarations for 2010-2013. For data analysis, the SPSS package was used, through which descriptive analysis was used according to business sectors: correlation analysis and simple regression analysis for four consecutive years. The study results revealed a significant impact of the reliability of tax declarations on reducing commercial and industrial profits tax evasion in Yemen. The study showed that the submission of reliable information about real incomes by large tax payers was considered the most important factor for reducing tax evasion. The study stressed the need to review the declarations, without exceeding the specified period of two years. It also stressed the need to update the system of reviewing tax declarations submitted by taxpayers, and to apply the penalties stipulated in the Income Tax Law No. 17 of 2010 concerning cases of evading commercial and industrial profits tax.

A STUDY OF THE IMPACT OF SPECIAL INTEREST GROUPS ON MAJOR TAX REFORM: AGRICULTURE AND THE 1913 INCOME TAX LAW

2008 ◽  
Vol 35 (2) ◽  
pp. 71-100 ◽  
Author(s):  
Douglas K. Barney ◽  
Tonya K. Flesher
Keyword(s):  
Quantitative Analysis ◽  
Income Tax ◽  
Income Taxes ◽  
Tax Law ◽  
Special Interest Groups ◽  
Congressional Debates ◽  
Farm Population ◽  
Income Tax Law ◽  
State Income ◽  
The Impact

Farmers have benefited from unique tax treatment since the beginning of the income tax law. This paper explores agricultural influences on the passage of the income tax in 1913, using both qualitative and quantitative analysis. The results show that agricultural interests were influential in the development and passage of tax/tariff laws. The percentage of congressmen with agricultural ties explains the strong affection for agriculture. Discussion in congressional debates and in agricultural journals was passionate and patriotic in support of equity for farmers. The quantitative analysis reveals that the percentage farm population was a significant predictor of passage of the 16th Amendment by the states and of adoption of state income taxes in the 20th century.

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