Tax Ofences in Bosnia and Herzegovina

There are two categories of tax offenses in the so-called tax legislation in Bosnia and Herzegovina, and these are criminal offenses and misdemeanors. Unlike tax crimes prescribed exclusively in criminal law (Bosnia and Herzegovina, Republika Srpska, the Federation of Bosnia and Herzegovina and the Brcko District of Bosnia and Herzegovina), tax offenses are prescribed by dozens of laws and bylaws in force at all levels of government. : at the level of Bosnia and Herzegovina, then the entities - Republika Srpska and the Federation of Bosnia and Herzegovina, cantons, Brcko District and finally cities and municipalities. The taxation system in Bosnia and Herzegovina is conceived and constituted in accordance with its constitutional system and it can be characterized as a hybrid system, but also a very complex system with a complex fiscal structure and divided responsibilities for taxation with direct taxes under the jurisdiction of the entity tax administrations. that is, the Federation of Bosnia and Herzegovina, the Republika Srpska and the Brčko District of Bosnia and Herzegovina. The competent institutions at the entity level are the Ministries of Finance (Ministry of Finance of the Federation of Bosnia and Herzegovina and the Ministry of Finance of the Republika Srpska), ie the Finance Directorate of the Brčko District of Bosnia and Herzegovina. On the other hand, indirect taxes are the responsibility of the Indirect Taxation Authority of Bosnia and Herzegovina, while at the level of Bosnia and Herzegovina, the Ministry of Finance has been established within the Council of Ministers of Bosnia and Herzegovina.

Delegation of Taxation Authority and Multipolicy Commitment in a Decentralized Leadership Model

This article examines to what extent taxation authority should be delegated to local or lower-level government. Delegation of taxation authority can be regarded as a commitment to the local tax rate ex ante in a decentralized leadership model, in which local governments set policies ex ante and the central government decides transfer policies ex post. Previous papers point out that ex post interregional transfers of the central government distort ex ante regional policies of local governments. However, Silva clarify the case where efficient expenditure by local governments is achieved. This article examines the delegation of taxation authority by extending Silva’s model to include commitment to taxation and generally derives the conditions when efficient public expenditure by local governments can be achieved in relation to the delegation of taxation authority. The model adopted in this article allows various levels of spillovers of local public goods and various types of multipolicy commitments of taxation and/or expenditure.

EVALUATION OF TAXATION PROVISIONS ON TRANSACTIONS E-COMMERCE ON THE MARKETPLACE PLATFORM

<em>This research is based on the problem of the development of transactions e-commerce that do not necessarily boost state revenues from the taxation sector. The Directorate General of Taxation has made an affirmation regarding e-commerce by issuing SE-62 / PJ / 2013 dated December 27, 2013 concerning Affirmation of Provisions on Taxation of Transactions E-commerce, where transactions e-commerce are subject to the same tax as conventional business actors. This study aims to analyze the application of SE-62 / PJ / 2013 at PT Bukalapak.com and provide recommendations to PT Bukalapak.com related to the taxation aspect of transactions e-commerce. The object of the research is PT Bukalapak.com with the Tax Division as a unit of analysis. The research instrument uses interviews with PT Bukalapak.com and questionnaires to sellers who transact using the marketplace platform. The conclusion of the study is that PT Bukalapak.com does not implement or apply specific provisions for users of the Bukalapak application, this refers to the taxation system carried out in Indonesia, namely self assessment. Lack of tax knowledge on taxation obligations causes less success in maximizing tax payments on transactions e-commerce. PT Bukalapak.com has the initiative to become a partner of the taxation authority.</em>

EVALUATION OF TAXATION PROVISIONS ON TRANSACTIONS E-COMMERCE ON THE MARKETPLACE PLATFORM

<em>This research is based on the problem of the development of transactions e-commerce that do not necessarily boost state revenues from the taxation sector. The Directorate General of Taxation has made an affirmation regarding e-commerce by issuing SE-62 / PJ / 2013 dated December 27, 2013 concerning Affirmation of Provisions on Taxation of Transactions E-commerce, where transactions e-commerce are subject to the same tax as conventional business actors. This study aims to analyze the application of SE-62 / PJ / 2013 at PT Bukalapak.com and provide recommendations to PT Bukalapak.com related to the taxation aspect of transactions e-commerce. The object of the research is PT Bukalapak.com with the Tax Division as a unit of analysis. The research instrument uses interviews with PT Bukalapak.com and questionnaires to sellers who transact using the marketplace platform. The conclusion of the study is that PT Bukalapak.com does not implement or apply specific provisions for users of the Bukalapak application, this refers to the taxation system carried out in Indonesia, namely self assessment. Lack of tax knowledge on taxation obligations causes less success in maximizing tax payments on transactions e-commerce. PT Bukalapak.com has the initiative to become a partner of the taxation authority.</em>

Revenue Competitions between Sovereigns: State and Tribal Taxation in Montana

Tribal self-sufficiency and self-government depend in part upon a tribe's ability to raise revenue and regulate its territory, and the power to tax plays an essential role in both. Taxation authority in Indian country, however, has been one of the most litigated issues between tribes, states, and local governments. Until Congress enacts legislation clarifying jurisdictional questions, intergovernmental tax agreements can provide some level of certainty while safeguarding against costly litigation. As seen in Montana, agreements can be crafted in mutually beneficial ways that respect tribal sovereignty, making them an effective, if temporary, solution to the ongoing taxation competitions between sovereigns.

PERANCANGAN MIDDLEWARE UNTUK MENGHUBUNGKAN SISTEM INFORMASI DAGANG DENGAN APLIKASI E-FAKTUR DARI DIREKTORAT JENDERAL PAJAK

Since July 1st, 2016, every entrepreneur in Indonesia must implement e-Faktur application from Indonesia Taxation Authority. The objective is to ease entrepreneurs to report the company’s tax and provide more detailed information about product and service offered by entrepreneurs. For most of companies that already have information system, implementation of e-Faktur application means they have to do double work to input operational data into two different applications. The objective of this research is to design a middleware that can connect trade information system so it can export data to e-Faktur application. This middleware is designed using Agile Methodology with Extreme Programming approach which value working software feature.Tested with black box methodology to ensure exported data is correct. It has feature to adjust decimal so it will be very accurate. It also very easy to operate, save operational time, increase tax accuracy dan ease entrepreneur to report tax to government.

The Limits of State Intervention in Economy by Taxation in Turkey

People, mostly and directly affected from the state's decision about taxation. State, in order to realize public services, while using its taxation authority depending to its power of sovereignty, intervenes in the economy in different ways. While using taxation authority, state is subject to various limitations. The most important limitation about taxation is the necessity of obeying the laws. The basic principles about taxation are indicated on the Universal Declaration of Human Rights and Constitutions. Nowadays, nearly in every country, advanced tax payer rights, public pressure and the ruling parties’ intent about remaining in power or the opposition parties' intent about coming in power also determines the limits of taxation. Proceedings of the independent judicial bodies are very important about the limitation of taxation. Because independent judicial bodies can control the power of sovereignty of the state about taxation. In the judging process, they judge the tax rules and tax applications' harmony to the basic principles of taxation. If there are no fair limits about taxation in a country, this means that there is no democracy in that country.

IMPLIKASI KEBIJAKAN “PENDAERAHAN” PENGELOLAAN PBB SETELAH BERLAKUNYA UU NO. 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH

Local tax policies according to local tax laws and new levies which gives breadth to the local taxation authority is done by expanding the tax base. Giving to the local taxation authority have been duly carried out to confirm the alignments to the process of democratization. The problem is "how is the legal implications of the Land and Building Tax management of rural and urban sector after the enactment of Law no. 28 of 2009 on regional taxes and Retribution" To know the legal implications, the study begins first by performing comparative Land and Building Tax arrangement according to the Law. 12 of 1985 by Act no. 28 of 2009 on regional taxes and Retribution. The results of the study concluded that the policy of the Land and Building Tax management of rural and urban sectors is authorized for the district/city, which has implications on the necessity for coordination, transfer of assets, preparation of executive human resources, technology, device setup, institutional arrangements, legal instruments (regulations and declaring) as well as other supporting facilities and infrastructure. Key words: Legal Implication, Policy, Land and Building Tax Management