Fiscal Procedures Research Articles

Philippine Fiscal Policy: The Equality of Government’s Fiscal Procedures and the Anticipated Response to Debt

Philippine Fiscal Policy: The Equality of Government’s Fiscal Procedures and the Anticipated Response to Debt

The Reorganization of Budgetary Obligations. General Considerations About this Juridical Institution

Abstract In 2019, the Romanian legislator regulated for the first time, in the content of O.G. no. 6/2019, the legal institution of the restructuring of budgetary claims on the establishment of fiscal facilities. After that, a series of successive normative acts were adopted, meant to prolong the effects of the initial normative act, but also to bring new and necessary clarifications to the content of this legal institution and the procedure for its development from the moment of initiation until the final extinguishment of its effects on the public budget and the patrimony of the involved budgetary debtor. As we have already shown in the content of the present paper, the analysis of the way in which the restructuring of budgetary claims is regulated has allowed us to draw a series of conclusions concerning this legal institution: a. the restructuring of the budgetary claims is a relatively new legal institution that has been adopted through a normative act other than the Fiscal Procedure Code, which it does not, directly and explicitly, amend or supplement, but indirectly by the fact that it can interfere in the conduct of the fiscal procedure, as well as by the fact that it refers to fiscal law institutions regulated by the Fiscal Procedure Code and which thus bears substantial changes; b. the restructuring of the budgetary claims is essentially different from the other forms of financial support established by the provisions of the Fiscal Procedure Code and in particular from the payment facilities designed to provide the budgetary debtor with a grace period in order to obtain the funds necessary to extinguish by payment his obligations to the public budgets. It is also different from the cancellation of tax claims established by the Fiscal Procedure Code because it becomes applicable when the collection of tax receivables becomes useless, inefficient, or impossible. c. although it differs from the rescheduling and adjournment of payment, or the cancellation of tax claims, however, in regulating the restructuring of budgetary claims, the legislator appeals to them themselves, in the form in which they were established in the provisions of the Fiscal Procedure Code.d. the local tax authorities have the right to decide (they are not obliged by law to do so) if they use this legal institution, in the process of collecting the debts due to the budgets they manage;e. in terms of content, the restructuring refers to any kind of budgetary claim (due to the general consolidated budget), in connection with which enforceable titles have also been issued (i.e. the claim has become certain and demandable).

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Economic substance and legal form: Modern approaches to contradictions’ analysis

Economic substance and legal form are important factors that determine the nature of the information reflected in the reporting. The specialists apply the principle of “substance over form” in each of the information systems in its own way for financial and tax accounting. This makes it possible to fully satisfy users in terms of the data necessary both for making economic decisions and for conducting fiscal procedures. The objects of the study are the financial and tax areas, as well as their respective approaches to the analysis of contradictions between substance and form. The author presents key aspects that reflect the modern views of the scientific community, as well as describes the controversial issues regarding the application of this principality. The conclusions of many experts allow us to assert that there are still disagreements on this subject. They determine the relevance of studying the concepts that explain the interaction of substance and form in both financial and tax accounting. The results of the work are intended for specialists in the field of accounting, auditing and tax law.

Promising areas for improving fiscal control procedures in Ukraine

The aim of the article is to identify promising areas for improving the procedures for fiscal control in Ukraine. The subject of the study is fiscal control of the State. The methodological basis is a number of modern methods of scientific knowledge, in particular: the method of documentary analysis, method of interpretation, monographic method, system and structural method, modeling and predicting method, etc. The results of the research can be used in both theoretical and practical areas in the framework of improving the practical activities of the actors of implementation of fiscal control procedures in Ukraine. Practical meaning. Based on the analysis of scientific views of domestic and foreign scientists and the rules of current legislation, the ways to improve the procedures for fiscal control in Ukraine are identified. Value/originality. The scientific novelty of the article is that it solves the problem of implementing procedures for fiscal control in Ukraine.

The Contest and Suspension of the Administrative Tax Provisions. The Notification of the Prosecuting Authorities and Consequences Regarding the Ongoing Procedures

In the present article, we aim to present aspects regarding the contest and suspension of the administrative tax provisions, the notification of the prosecuting authorities and the consequences regarding the ongoing procedures. For the purpose of challenging the administrative tax provisions, the Law No. 207/2015 regarding the Fiscal Procedure Code, with subsequent amendments and supplements, it is supplemented by the Law on administrative litigation No. 554/2004, with subsequent amendments and supplements, and by the Law No. 134/2010 regarding the Code of Civil Procedure, republished, with subsequent amendments and supplements.

Accounting and fiscal obligations for agricultural cooperatives

This study aims to research the legal and regulatory reference for sectoral accounting in agricultural cooperatives, where we adopted in this research the analytical approach in researching the various laws and legislations that regulate and structure the activity of farmers in order to limit the laws related to the sector and related to accounting and fiscal procedures And we have found through this research that agricultural cooperatives are legal entities that operate within the framework of civil law, and they have a non-profit objective, and this is the opposite of their affiliates who have a commercial personality and are subject to various laws related to accounting and preparing financial statements, as well as submission for different tax obligations according to the nature of each taxpayer

Incertitudinea și contenciosul administrativ. Analiza unei prevederi legale „bumerang”: despre încetarea efectelor suspendării actelor administrativ-fiscale în lumina prevederilor art. 278 alin. (5) C.pr.fisc.

Stay action of administrative-fiscal acts, in essence, a ‛derivative’ of the ordinary stay action (regulated in the matter of administrative litigation by art. 14 and 15 of the Romanian Law no. 554/2004), may raise issues in judicial practice, unsuspected at the first reading of the Romanian Fiscal Procedure Code. For example, art. 278 para. (5), that regulates the legal cessation (sudden, automatic) of this special type of suspension, and which was intended to be beneficial to the individual, can often have the opposite effect to that pursued by the legislator, if this text of the law is interpreted literally. Nevertheless, the historical evolution of the institution, corroborated with the principles that govern it, requires an interpretation of the norm in its spirit (in consensus with the purpose for which it was adopted). This interpretation leads to a surprising conclusion: even if art. 278 para. (5) establishes the time of communication of the decision to resolve the administrative appeal as the only time frame from which the 60-day period begins to run, which conditions the effects of the suspension, in fact, as it could not run before the effective disposition of the measure, the first moment of the term must be established differently, as the settlement of the administrative appeal is prior or, on the contrary, subsequent to the pronouncement of the suspension by the court. And this is because the new regulation of the legal termination of the suspension measure should have, compared to the ordinary administrative law regulation, only dilatory effects, not peremptory effects.

A Few Remarks on Regulations Concerning Delationes in Fiscal Matters in the Imperial Legislation of the First Half of the 4th Century A.D.

The aim of the article is to examine the constitutions contained in the Theodosian Code dating to the first half of the 4th century, and related to the phenomenon of fiscal denunciation (C. Th. 10,10,1–8). For years, controversy among the authors has been aroused by the first two constitutions of this title and their reference to issues related only to either criminal procedure or fiscal procedure, or both. The first issue addressed by the presented article is therefore the question of the nature of delationes, referred to in C.Th. 10,10,1 and 2. The second problem, formulated and subjected to scrutiny, is the question of the nature of the ban on reporting activities in fiscal matters – whether it was of a general nature or related only to certain forms of denunciation. It seems that, in the light of the last constitutions within our scope, it is not possible to assume that all forms of providing information in fiscal matters were severely punished.

Copropiedad como estrategia fiscal para atenuar la carga tributaria en México

The objective of this investigation is to describe the obligations and fiscal procedures of Article 92 of the income tax to present a case in co-ownership. Being understood as Co-ownership, the ownership of a thing shared with another or others. The methodological procedure will be carried out when an individual rents a real estate property to a legal entity or company, the income received by the individual on a monthly basis and the latter distributes it to their co-owners according to the percentage assigned in the lease agreement of the real property.How to process a case study in co-ownership?. This regime is little used due to taxpayers ignorance because the scarce information established by law. This investigation will be presented with a legal and fiscal focus, according to Article 5 of the Constitution: no person can be prevented from engaging in the profession, industry, commerce or work that suits him or she while being lawful. In the case study in co-ownership the benefits of the fiscal strategy resulted in the decrease of ISR when distributing the income among the co-owners and the authorized deductions that the co-owners can choose to deduct in the annual return, followed by the spouse.

Presentation and Discussion Incidents Regarding the Competence of Fiscal Authorities In Code of Fiscal Procedure in Romanian Law

The enactment of the Code of Fiscal Procedure in 2003 represents a major step toward the unification of the Romanian fiscal legislation. Unfortunately, the Romanian Fiscal Law continues to be scattered, by the enactment of a plethora of legislative acts and regulations which intend to complete or modify the Code of Fiscal Procedure. This paper studies chapter I of the Third Title of the Code of Fiscal Procedure entitled “General Procedural Provisions”. This chapter provides for the general jurisdiction of the fiscal bodies. The authors define concepts such as: jurisdiction of the fiscal bodies, general jurisdiction territorial jurisdiction, jurisdiction on the secondary seats, territorial jurisdiction of the fiscal branches of the local public administration (as well as special jurisdiction by inference from the same notions used by the Civil Procedure Law (that is the common law for the interpretation and completion of the Code of Fiscal Procedure). The authors indicate which are the fiscal bodies with jurisdiction on the fiscal claims management as well as the fiscal bodies entitled to regulate the application of the legal fiscal provisions and to exercise the fiscal control. The paper highlights the legal gaps to be found in the provisions of Chapter I, Title III of the Code of Fiscal Procedure and tries to fill these gaps by de lege ferenda proposals.

Fator de Risco Ruí­do: Barulho Normativo e Silêncio Governamental

Este artigo aborda de forma crí­tica e propositiva a inércia governamental quanto à necessária harmonização dos parâmetros, metodologia, procedimentos e limites de tolerância pertinentes ao fator de risco ruí­do. No âmbito do governo federal, há uma anômala bifurcação do ponto de vista jurídico-normativo, bem como técnico-procedimental de avaliação e tolerância ao ruído, pois o que vale para a Receita Federal do Brasil - RFB e Instituto Nacional de Seguro Social - INSS não vale para o Ministério do Trabalho MTb, de forma que o direito à redução no tempo de contribuição para 25 anos junto ao INSS e o respectivo recolhimento pela empresa à RFB, de 6% da remuneração do trabalhador, seguem regra da NHO-01 da Fundacentro, enquanto o pagamento de adicional de remuneração pela empresa (20% do salário mí­nimo) ao trabalhador adota o anacrônico, evasivo e equivocado Anexo I da NR15. Faz-se um apanhado histórico, inclusivo normativo, que contextualiza e explica o procedimento fiscal e o reconhecimento de direitos adstritos ao ruído. Discorre-se sobre a definição e significados dos principais parâmetros de avaliação (Critério de Referência - CR, Fator de Dobra (q) e Ní­vel Limiar de Integração - NLI). Apresentam-se exemplos práticos que evidenciam as consequências nefastas ao trabalhador decorrente desse barulho normativo proveniente da temerária vigência do Anexo I da NR 15. Finalmente, este artigo suscita soluções que harmonizam os atos normativos interministeriais, ao tempo que propõe retificações de normas do INSS que desrespeitam mandamentos superiores.

Modelos de Catastro en Honduras

El catastro en nuestro país es un tema abandonado por la academia nacional desde el ocaso del Catastro Nacional de Usos Múltiples o Multiusos, a tal punto que del Catastro solo son conocidos documentos como manuales y procedimientos fiscales (Impuesto de Bienes Inmuebles) y jurídicos (tenencia de la tierra) con lo cual se desaprovechan todos los otros catastros poco o nada conocidos. El objetivo de este estudio es exponer todos los catastros que se ejecutan en la República de Honduras. Para esto se aplicó como metodología, el estudio de documentación, entrevistas y recolección de información en entidades gubernamentales y municipales. Con los resultados del estudio se generó por primera vez un índice de catastros aplicados en Honduras. A la vez, muestra cómo se desaprovecha la mayoría de la información generada por estos catastros al estar dispersa debido a que los mismos no están unificados o interconectados a través de un Sistema de Administración de Tierras (LandAdministrationSystem) basado en una Infraestructura de Datos Espaciales (IDE) de ámbito nacional, capaz de mostrar y usar la data catastral temática en un solo lugar. Se espera que este artículo sea una base para estudios académicos más amplios sobre el catastro en nuestra región.

Clientele satisfaction towards the public-private partnership extension model introduced for technology dissemination in tea smallholding sector in Sri Lanka

This empirical study aims to explore the potentials of a public–private partnership (PPP) extension model by appraising the partners’ willingness for such an extension model for effective transfer of technologies as a remedy to fill the gap in the extension service to tea smallholders in Sri Lanka. By assessing its strengths and weaknesses using opinions of key stakeholders, the formulated model was applied to six extension channels (two factory based, two society-based and two agro-inputs dealer oriented extension channels)of the tea smallholding sector in the Matara and Ratnapura Districts. A survey was conducted using 180 randomly selected smallholders and primary data on their social status, extent cultivated, yield and other field data, inputs, source of information, degree of collaboration and type of extension activities were collected, Regular monitoring of extension activities of the participants in the selected channels was carried out for a period of 12 months. The satisfaction and perceptions of the services received from the specific extension channel was assessed by using scales. The primary and secondary evaluation data at different stages of implementation were statistically analysed using SPSS package. The results confirm the smallholder satisfaction on effectiveness of collaborative approach PPP model in all dimensions (Frequency, Adequacy, Usefulness, Relevancy and overall satisfaction). The level of perception on partnership significantly correlated with their exposure to extension activities (p < 0.001) and their commitment (p<0.05) towards extension programs. The PPP extension model implemented in this study is proven as effective in all dimensions (p < 0.05). Hence, it is recommended that the organizations responsible develop management and fiscal procedures to adopt this model to better serve the smallholders.

Some Implications of Adopting New Codes - Tax and Fiscal Procedure - On SME Business

Abstract Given the entry into force of the new Tax Code and of the New Tax Procedure Code in 2016, our approach is aimed at addressing the most important issues of interest to SME entrepreneurship. Obviously, we are referring both to the rules of the respective codes that bring benefits to the shareholders/ entrepreneurs engaged in small business, but also to those designed to displease. Based on the Romanian and foreign literature, in the end, we also propose some solutions in order to improve this situation.

Working in scarcity: Effects on social interactions and biomedical care in a Tanzanian hospital

Based on mixed-methods, ethnographic research in government health facilities conducted in Rukwa, Tanzania over 23 months between 2012 and 2015, this paper explores the social implications of budget shortfalls in the healthcare system at the level of a regional hospital. Budget crises resulted from the late disbursal of funds and the failure of outside donors to meet aid commitments needed to subsidize healthcare at the national level. Healthcare administrators recounted specific donors who pulled out of commitments as a direct result of foreign government austerity measures enacted after the global financial crisis of 2008. In this environment of scarcity, partially due to years of reduced donor funds in the region, regional healthcare administrators circumvented bureaucratic fiscal procedures to ensure the continued functioning of facilities, and healthcare personnel struggled to provide pregnant women with high quality care in times of emergencies. Providers cited low morale and demotivation due to deteriorating physical infrastructure, lack of supplies, and poor relations with the community as key factors inhibiting their ability to care for the women who came to their facilities.

Delegarea competennei de soluuionare a contestaaiilor mpotriva actelor administrativ fiscale (The Delegation of Power for Resolving The Appeals Against Fiscal Administrative Acts)

Romanian Abstract: Competenţa unei autoritaţi administrative este stabilita prin lege, prin urmare ea nu poate fi transmisa unei alte autoritaţi publice decât tot prin lege.In conformitate cu noul Cod de procedura fiscala, competenţa de soluţionare a contestaţiilor formulate impotriva actelor administrative fiscale se poate delega altui organ de soluţionare, in condiţiile stabilite prin ordinul presedintelui Agenției Naționale de Administrare Fiscala.English Abstract: The competence an administrative authority established by law, therefore it can not be transferred to another public authority but also by law. According to the new Code of Fiscal Procedure, competence to settle the the appeals against administrative fiscal acts may delegate another settlement body, as determined by order of the National Agency for Fiscal Administration.

Nooiunea De Act Administrativ Fiscal n Lumina Noului Cod De Procedurr Fiscall (The Notion of Fiscal Administrative Act in the Light of the New Code of Fiscal Procedure)

English Abstract: The paper refers to legislative changes concerning taxation recently introduced that changes and matters of fiscal administrative act, an area that presents great importance, not only in terms of theoretical but also practical and also controversial in the literature due to ambiguity on the part of the law.Romanian Abstract: Lucrarea se refera la modificarile legislative de natura fiscala introduse recent, care au produs schimbari si in materia actului administrativ fiscal, un domeniu ce prezinta o deosebita importanţa, nu doar din perspectiva teoretica ci si cea practica si, de asemenea, controversat in literatura de specialitate datorita ambiguitaţilor din partea autorului legii.

Taxation: Effects and Influences

Abstract Even if fiscal phenomenon is mainly public content, it directly influences besides the public and private sector. Module generates the settlement and collection of taxes from taxpayers targeted specific reactions, either undertakings or individuals. The purpose of this paper is to unravel the influence of taxation on taxpayers and tax effects on the economy arising from the phenomenon in general and individuals in their capacity as taxpayers. How fiscal phenomenon has a wide coverage and its influences are varied and can identified in the smallest details of the individual in social life and as a taxpayer, the actual consumer, employee or investor, the pensioner or person without income. Fiscal phenomenon by combining reaction generates around individuals targeted a real fiscal sociology. And eventually to its discerning influence seems to be or remain difficult fiscal policies only official and scientific approaches to the description or domain-specific measures proposed. Tax procedures in their complexity and conditioning current also generates related behavioral another of the taxpayer in relation to the tax authorities, other public bodies and their relations with other taxpayers. Not only techniques or can be aligned and continuous modernization but fiscal vocabulary developed by taking the connotation of words with specific technical field. Continuous adjustments of fiscal procedures, specific vocabulary are as complicated pea tat unimportant in front of the tax burden borne by taxpayers. Taxpayer's tax effort is what counts the most sensitive indicator reactions taxpayers. The effect is quantified in different ways phenomenon but the most important way to evaluate the results at the budget, I think is the quantification of tax revenues in absolute terms and relative indicator secondly on the tax burden and the level of taxation.

Dutch Versus Swedish Budgetary Rules: A Comparison

Heeringa and Lindh compare the experience of the Netherlands and Sweden with fiscal rules and procedures. They note that the two countries are relatively small open economies vulnerable to negative external economic developments and have remarkably similar budgetary experience. In both countries, the introduction of budgetary rules has contributed significantly to the recent improvements of the fiscal situation. The Netherlands adopted a trend-based budgetary policy in 1994, after a period of budgetary consolidation which had started in the early 1980s. Sweden implemented new budgetary procedures in 1997, after having suffered the most severe fiscal crisis in the 20th century. In both countries, the introduction of multi-year expenditure ceilings was an important feature of the reforms; they contributed significantly to the recent favourable budgetary developments by strengthening awareness of the long-term. However, some problems of pro-cyclical behaviour have emerged.