Socio-legal Implications of Damage Caused by Tax Authorities

Burden of proof in tax proceedings from a constitutional perspective

The action of a taxpayer when trusting in information concerning the content and interpretation of tax law obtained from tax authorities – between the constitutional principle of legalism and the principle of the protection of legitimate expectations

Natural disasters pose a serious threat to human survival and the environment. Their impacts extend beyond physical damage to include economic, social, and psychological ramifications. In this context, the state's responsibility in addressing the damage caused by natural disasters is a primary concern in civil law. This abstract explores the concept and implementation of the state's civil legal responsibility for damage caused by natural disasters and the influencing factors. Analysis indicates that the fundamental concept of the state's civil legal responsibility is based on the principle of protecting citizens and their environment, both internationally and domestically. Legal instruments such as the United Nations' 2005 Declaration on Disaster Risk Reduction provide a framework for mitigation efforts and disaster response. However, determining the state's responsibility is influenced by factors such as inadvertence, the effectiveness of prevention measures, state intervention, and disaster response. Case studies of earthquakes and other natural disasters provide insights into the implementation of the state's responsibility in recovery, rehabilitation, and compensation allocation to victims. In conclusion, a comprehensive understanding of the state's responsibility in managing natural disasters is crucial for enhancing the state's response and protecting affected communities. Clear legal frameworks, effective prevention measures, and fair law enforcement are necessary to address the challenges of natural disasters in the future. This abstract contributes to the development of legal policies and practices that can improve state readiness and response to natural disasters.

The social phenomenon effects of technology development known as digital economy presents new business models open many opportunities for tax avoidance schemes. So OECD recommends action plan on digital economy in action plan 1, but this recommendation has not yet become a priority for Indonesian tax authority. On the other hand, tax authority has not achieve the tax revenue target in the past five years, while it is generally known that digital economy transaction value is very large and has not been taxed. So it is urgent and necessary for Indonesia to immediately tax digital economy. So regulations and tax authority readiness are needed. Tax policy on digital economy is contained in Law number 2 of 2020. The study purpose is to analyze tax authority 's readiness to carry out tax policies on digital economy. This research method is a descriptive qualitative analytical method in narratives, tables and pictures in which researcher develops abstractions, theories and information from key informants. The theory used is the readiness, international taxation theory integrated with OECD recommendations. Based on study results showed that tax authority was ready but still needed improvements to the implementing regulations and improvement of human resources competency about digital economy.

This article discusses the impact the 1972 Liability Convention exerted upon the further discussion on state responsibility and liability rules within the UN International Law Commission. The question it seeks to answer is the issue of how, and to what extent, its provisions influenced the development of international law on the responsibility of states and international organizations and the institution of international liability of states. Most notably, the present article demonstrates how the Liability Convention served as a reference point for the International Law Commission’s works struggling to codify the general rules of states’ liability. It also examines the factors that, from the mid- 1990s onward, have steadily diminished its role in the ongoing debate and how it finally informed the final shape of the 2006 Draft principles on the allocation of loss in the case of transboundary harm arising from hazardous activities. Furthermore, it analyses the 2001 Articles on Responsibility of States for Internationally Wrongful Acts (ARSIWA) and the 2011 Articles on Responsibility of International Organizations (ARIO). With this in mind, it is put forward that the differences mandate strict differentiation between international responsibility and international liability at the theoretical level. Nonetheless, the Liability Convention could furnish patterns based on which, notably, the institution of joint and several responsibility of states and international organizations, respectively, have been modelled. Therefore, it is concluded that the lex specialis and the self-contained character of the regime established under this Convention effectively limit its impact on the development of international regimes of responsibility and liability of states and international organizations. However, they do not eliminate them altogether. Ironically, in practical terms, the Convention marked the 2001 ARSIWA and, indirectly, the 2011 ARIO more decisively than the 2006 Draft Principles, even though the Convention – similar to the DP 2006 – addresses states’ liability, not their responsibility.

This study aims to inspect the effect of tax administration services and tax socialization on taxpayer compliance on SMEs in Palembang. The sample was selected using the Simple Random Sampling technique. Data for 100 respondents were collected through a questionnaire which was then analyzed using multiple linear regression. The result evinces that tax authorities' service, and tax socialization have an effect on the taxpayer compliance variable. The results of the analysis show that simultaneously the tax authorities' service variable and tax socialization have an effect on the taxpayer compliance variable. This research is expected to provide benefits for the government to pay more attention to tax authorities and tax socialization services to increase compliance with taxpayers of SMEs in Palembang City.

PurposeTax evasion has been a major problem for governments around the world, with innovative and ever-changing schemes making the practice increasingly difficult to regulate. In light of this, this study aims to use the extended version of the theory of planned behaviour (TPB) (Beck and Ajzen, 1991) to predict individuals’ intentions to engage in tax evasion.Design/methodology/approachThe research adopts a two-stage approach for data collection and analysis. First, the authors obtained survey data from 150 taxpayers in Barbados to conduct multivariate analyses to test the validity of the study’s hypotheses. The authors also used several open-ended questions on the survey instrument to conduct thematic analyses to further explore the influence of the antecedents of intentions to engage in tax evasion. Second, the authors conducted a focus group with two tax officials and three tax advisors.FindingsThe authors find that attitudes toward the behaviour, perceived behavioural control and moral obligation are significant predictors of intentions to engage in tax evasion. Factors cited as encouraging tax evasion are perceived fairness, tax authorities’ institutional infrastructure and responses, potential financial benefit, perceptions of inequality, low level of trust in tax authorities, perceived poor use of tax revenues and poor treatment of taxpayers. Conversely, factors cited as discouraging tax evasion include fear of prosecution, high morals and potential adequate governmental regulation.Research limitations/implicationsThe study measures intentions to engage in tax evasion rather than actual behaviour. The study does not measure social desirability bias.Originality/valueThis paper tests the applicability of variables used in the extended version of the TPB to predict intentions to engage in tax evasion in a Caribbean-based emerging economy. It also applies a mixed-methods approach of collecting data from taxpayers, tax advisors and tax officials.

The international legal responsibility of states is one of the fundamental and oldest institutions of international law. In modern international law, one of the guiding principles is the principle of sovereign equality. According to this principle, states participate in mutual relations and multilateral international communication, each possessing sovereignty in internal affairs and independence in foreign policy. According to the theory of international law, the subjects of international responsibility are the subjects of international law themselves. The Draft Articles adopted by the UN General Assembly were primarily devoted to the responsibility of states toward other states. However, it should be noted that the general part of the Articles also covers the responsibility of states toward other subjects of international law. This article examines and analyzes the historical development and codification process of state responsibility in international law, the content of the Articles on the Responsibility of States for Internationally Wrongful Acts adopted by the UN International Law Commission, as well as the grounds, principles, forms, and methods of holding states internationally accountable. It should be emphasized that the issue of types and forms of international legal responsibility remains relevant in modern international law doctrine. The concept of international legal responsibility of the state forms the foundation for maintaining the international order. However, since 2001-when the International Law Commission (ILC) completed the Draft Articles on the Responsibility of States for Internationally Wrongful Acts - the world has undergone radical changes: global environmental threats, transnational and cyber risks, pandemics, and large-scale conflicts have emerged. Global security crises, the limited jurisdiction of international courts, the growing role of non-state actors, and the political dependence of international law all complicate the implementation of state responsibility. Nevertheless, the institution of international legal responsibility remains the main mechanism ensuring the application of international legal norms among states. The relevance of this institution continues to increase in a rapidly changing and globalizing world. The purpose of the article is to reveal the essence of the institution of state responsibility in international law, determine its legal foundations, and analyze the main trends in its development.

This Study aims to examine the effect of tax authorities, tax socialization and tax sanction on taxpayer compliance at SAMSAT Lubuklinggau City. The data collection technique used a questionnaire with a sample size of 100 people. This study implement multiple linear regression methods to analyze data. The result of this study indicate that all variables, namely tax authorities, tax socialization and tax sanction have a positive effect on taxpayer compliance. The research is expected to provide benefits to SAMSAT Lubuklinggau City to improve motor vehicle taxpayer compliance must consider tax authorities, tax socialization and tax sanctions.

The article analyses the peculiarities of the procedural procedure for initiating criminal cases of tax offences. The initiation of criminal proceedings for these crimes is of a public and legal nature, combining two public interests. The first interest is due to the need to initiate criminal proceedings in connection with the detection of a criminal act. The second interest is caused by the task of ensuring full payment of taxes. On this basis, when initiating criminal proceedings for a tax offence, a participant such as a tax authority carrying out certain criminal proceedings appears. The Modern Criminal Procedure Act provides for two procedures for initiating criminal proceedings under the category of offences under consideration. The first procedure applies in cases where the fact of the tax offence is revealed by the tax authority. The application to the preliminary investigation body is preceded by a procedure regulated by tax law to apply to the taxpayer in order to obtain payment of tax from him. Only in case of failure of the taxpayer to comply with this obligation and only after the expiry of certain terms the tax authority transmits the information to the preliminary investigation body. The second procedure is used in cases where the fact of the commission of a tax offence is identified directly by the preliminary investigation body. In this case, the tax authority gives an opinion on the existence in the taxpayer 's actions of the elements of the tax offence and provides calculations on the amount of the shortfall.

The tax authorities in Indonesia continue to make extensive efforts to increase tax revenue, which is the main source of state revenue. This extensification focuses on increasing individual tax revenue, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. This study aims to analyze the effect of tax understanding, tax sanctions, and tax socialization on the level of taxpayer compliance of MSMEs in Pekanbaru. The study uses a quantitative method with the Structural Equation Model (SEM) approach. Data were obtained through an online questionnaire survey from MSME business actors in Pekanbaru City. A purposive sampling technique was used to select 32 respondents as research samples. The sample criteria include business actors domiciled in Pekanbaru who calculate and pay taxes independently and meet MSME criteria based on applicable regulations. The study results indicate that tax understanding and tax sanctions positively affect the level of taxpayer compliance of MSMEs in Pekanbaru. However, tax socialization does not show a significant effect on taxpayer compliance. This study provides insight into tax compliance patterns outside Java that can be considered when making regulations by the tax authorities in Indonesia.

In the articles considered looks to legal responsibility of the state, contained in scientific labours of representatives of legal positivism ХІХ – the first half of ХХ senture of J. Bentam, O. Kont, G. Ellinek, N. I. Lazarevskiy, P. I. Lyublinskiy, A. I. Elistratov and G. Kelzen. On principle important was confession of incompatibility of idea of legal responsibility of the state from monarchist absolutist by the form of state rule. Determining was influence of G. Ellinek and G. Kelzen on the formation of the latest models of legal responsibility of the state due to strengthening of judicial (administrative and constitutional) defence of human rights and lineation of elements of studies about constitutional and international-law responsibility of the states. There were the worked out types of legal responsibility of the state, feature of responsibility of both post individuals and public organs and state, on the whole, differentiating of legal approvals for the proper offences. Actuality of bringing in of work of these scientists is found out to the decision of pressing questions of development of institute of legal responsibility of the state in modern terms.

The research issue is to identify the shortcomings of legal management of tax responsibility of banks in case of their non-execution of tax authorities’ decisions, as well as to define the possible directions of improvement of legislation and law enforcement practice in this sphere. The aims and objectives of the research are as follows: (1) to analyze the provisions of Article 134 and Article 135 of the Tax Code of the Russian Federation, which establish the responsibility of banking organizations as participants of the fiscal relations and to analyze the application of provisions of these articles by judicial and tax authorities; (2) to identify the problems of bringing to responsibility credit banking organizations for their non-execution of tax authorities’ decisions; (3) to develop recommendations for improvement of legal regulation. The methods of the research include analysis, analogy, legalistic method and integrated interpretation. The results of the research are as follows. It has been justified that the sum of debt of a taxpayer, established to bring banks to legal responsibility under Article 134 of the Tax Code of the Russian Federation, shall not include the sums of fines and penalties, as the bank is not a real participant of legal relations ‘tax authority – taxpayer’ and is deprived of the right to appeal the sum, which serves as the basis for establishing the sum of fine.

Tax rulings reflect agreement by a tax administration to a particular tax treatment of a planned transaction. They provide certainty to taxpayers and the government, lowering costs on both sides. Such rulings are therefore used by many countries. Yet, secrecy that is followed by leaks and criticism is a recurring aspect of these rulings. Perhaps most well known in this regard is the 2014 LuxLeaks scandal. LuxLeaks revealed numerous tax rulings issued by the European country of Luxembourg containing what the press sometimes termed “sweetheart deals” between the Luxembourg tax authority and multinational companies. The United States has also experienced embarrassing revelations in the tax rulings context, such as during the period before it began disclosing anonymized versions of letter rulings. LuxLeaks helped trigger legal changes that require tax authorities, including those of European countries and the United States (U.S.), to automatically share information about cross-border advance rulings with other countries’ tax authorities. But Luxembourg’s tax rulings otherwise remain confidential. The U.S. is in a similar position with respect to a type of tax ruling, the Advance Pricing Agreement (APAs): it exchanges information about APAs with other countries but otherwise does not disclose them. Tax rulings provide important legal consequences for affected taxpayers. Lack of rulings transparency has a variety of costs. This Article (1) develops an original typology of the costs, (2) catalogues the levels of possible disclosure, connecting each level with the risks it would address; and (3) examines the possible downsides of tax ruling transparency. The Article concludes that, despite government resistance, best practices call for public disclosure of anonymized tax rulings—both letter rulings and APAs—heavily redacted, if necessary.

Various changes in the state tax policy of the Russian Federation in relation to individuals represent an urgent topic for comprehensive research. Of particular importance is the issue of assessing and forecasting the consequences of the introduction of these changes affecting socio-economic indicators, both for individual subjects of the Russian Federation and the country as a whole. This article proposes an approbation of the author's integral methodology for evaluating the effectiveness of the special tax regime "Professional income Tax" (hereinafter – the NPD) presented in the previous article by the author "Integral methodology for evaluating the effectiveness of the special tax regime "Professional income tax". The approbation of the methodology based on current data (for 2022 on the example of the subjects of the Volga Federal District) allows us to draw conclusions about its applicability, as well as to develop practical recommendations for improving tax policy in relation to individuals. The integrated methodology developed by the author for evaluating the effectiveness of the NPA is a tool that can be useful for both researchers and practitioners in the field of taxation and economic policy. Based on the results of the conducted approbation of the integrated methodology for assessing the effectiveness of taxation on the example of the NPD, it was concluded that it is universal and promising for evaluating any special tax regimes for individuals. The application of this methodology allows us to take into account the individual characteristics of the assessed tax regime and analyze its impact on socio-economic indicators. The use of an integrated methodology makes it possible to assess not only the budgetary effectiveness of the special tax regime, but also its social and economic consequences. This is a new and non-standard tax policy tool that allows to assess a wide range of consequences of the introduction of various special tax regimes and compare their effectiveness with each other. This approach to the assessment of special tax regimes opens up new opportunities for making informed decisions in the field of tax policy, taking into account both financial and social aspects. As a result, the use of an integrated methodology can contribute to more effective management of tax regimes and reduce negative socio-economic consequences.