General Tax Research Articles

Corporate Criminal Liability Formulation in Criminal Acts in the Field of Taxation to Realize Legal Certainty

Problems in the enforcement of tax criminal law involve normative vagueness related to corporate criminal liability in the context of tax crimes. Currently, criminal liability is directed only to individuals who are stewards or controllers of the corporation personally. This results in the main perpetrator in tax crimes are individual taxpayers, even though these crimes actually occur within the scope of operations of a corporation. In addition, the corporation itself cannot be criminally liable, nor can its shareholders. In the context of tax crimes that generally occur in a corporative environment and involve tax officials, there are normative obstacles in law enforcement against business entities involved in tax crimes. The research method used in this study is normative juridical with research specifications, namely descriptive analytical, techniques for collecting legal materials with library research using primary, secondary and tertiary legal materials, analytical techniques used qualitative normative by combining induction and deduction reasoning. The results of this Dissertation research show that criminal liability for corporations in tax crimes regulated in Law No. 16 of 2009 concerning General Provisions and Tax Procedures which has been amended by Law No. 7 of 2021 concerning Harmonization of Tax Regulations, has not directly regulated criminal liability for corporations. Currently, criminal liability is only given to the management or controller of the corporation personally.

Information frictions and learning dynamics: evidence from tax bunching in Ecuador

AbstractWe examine how taxpayers learn to minimize personal income tax payments in the context of a rapidly formalizing economy with an expanding tax base. Initially, take‐up of possible generous tax deductions is low among taxpayers in Ecuador who start working in the formal sector. With increasing duration of employment, however, taxpayers become more likely to bunch at the tax exemption threshold using deductions. We exploit rich administrative data on the universe of taxpayers in Ecuador and an event study design to provide causal evidence on the learning mechanisms. We find that the spread of information is driven by the mobility of workers and tax preparers across firms.

Підходи до реформування спрощеної системи оподаткування в умовах реалізації Національної стратегії доходів до 2030 року

Introduction. Subjects of small and medium-sized enterprises in global fiscal practice can be taxed either under the general tax system or through simplified tax regimes. The application of such taxation regimes is determined by a number of their advantages and is established at certain stages of the socio-economic development of the state. Problem Statement. In the conditions of Ukraine's European integration and a critical shortage of financial resources, there is an urgent need to reform the simplified taxation system in Ukraine. The National Revenue Strategy until 2030 (hereinafter - the Strategy) outlines the reasons and main directions of reform. Its main objective, in this regard, is to establish incentives for business entities to transition from a simplified to a general taxation system. Purpose.To substantiate the approaches to the development and operation of a simplified taxation system, and to form proposals for its design in Ukraine in line with the implementation of the Strategy. Methods. The research employed a variety of general scientific and specialized methods, including logical analysis, synthesis, induction and deduction, description, theoretical generalization, abstract-logical reasoning, critical analysis, comparison, and expert evaluation. Results. Based on the analysis of the negative and positive aspects of the operation of the simplified taxation system in Ukraine, the expediency of its preservation with the elimination of negative aspects and taking into account the needs of the socio-economic development of the state is substantiated. Key areas and approaches to the design of a simplified taxation system in Ukraine are determined. Proposals have been made to define individual elements of the simplified system in the context of the implementation of the Strategy. Conclusions. The study of the methodological foundations of the design of certain spheres of simplified taxation regimes reveals the existence of several alternatives in the selection of approaches to their formation. These approaches are influenced by the macroeconomic situation in the state and the choice of tasks to be achieved when introducing or reforming the simplified regime. The authors outlined proposals for the design of a simplified taxation system in Ukraine, highlighting key areas and evaluating the extent to which these proposals are reflected in the Strategy.

ACHIEVING THE LEGAL OBJECTIVE OF WITHHOLDING INCOME TAX ON FOREIGN YOUTUBE VIDEO CREATORS FOR VIDEO UTILIZATION INCOME SOURCED IN INDONESIA

<p>One of the digital economy transactions is the transaction on YouTube monetization received by video creators based on viewers in a source country. Overseas video creators do not pay Income Tax (PPh) in Indonesia on income from Youtube videos sourced in Indonesia because there is no physical presence of the video creator in Indonesia and no identified income as a tax object on which the Indonesian tax authorities impose PPh on the overseas video creator. This condition creates legal uncertainty, injustice, and loss of benefit for Indonesia as a source country due to the loss of potential PPh revenue from the digital market. Currently, Article 32A of the General Provisions and Tax Procedures (KUP) Law has provided a formal tax law to be able to appoint other parties as PPh withholders. However, the implementation is not yet possible because the material tax law is not yet sufficient to designate other parties, such as Google, which are not domiciled and have no permanent establishment in Indonesia as PPh withholders. To achieve legal objectives, the PPh Law as material tax law needs to be strengthened to provide legal certainty in the PPh withholding on foreign video creators and create justice and benefits for Indonesia as one of the source countries for video creators' income. Strengthening the PPh Law is conducted by amending the provisions of Article 26, Article 2 paragraph (4), and Article 4. The amendment to the PPh Law does not result in revisions of the P3B Indonesia and other countries since the allocation of taxation rights for royalty income from the source country has been regulated in the P3B. Furthermore, the government could make implementing regulations regarding the PPh withholding by other parties on income from the utilization of content copyrights received by YouTube video creators.</p>

Development of an Information System for eTax Return Reporting PPh 21 Employees at PT. FBR Mitra Sejati

This research aims to develop an information system that supports collecting Income Tax (PPh) for employees in a tax consulting company. This research analyzes the suitability of the tax collection procedures applied by the company and the applicable tax provisions. The method used in this research is descriptive analysis based on data obtained through interviews, observations, and literature review. The results show that the principle of income tax collection in tax consulting companies is in line with the general tax withholding method, with estimated net income as the basis for calculation. The tax rate variations applied include the provisions in Article 17 of the Income Tax Law and related government regulations. The information system developed aims to improve efficiency and accuracy in the reporting of Income Tax Return 21 and support better tax compliance.

Characteristics of the legal status of an individual entrepreneur

The article examines the peculiarities of the legal status of an individual entrepreneur in the course of entrepreneurial activity. The relevance of the study lies in the fact that an individual entrepreneur is the most popular form of doing business in Ukraine due to a fairly simple registration procedure, low administration costs, and the possibility to use the simplified taxation system The purpose of the article is to determine the main characteristics of the legal status of an individual entrepreneur. The author examines the interpretation of the concept of an individual entrepreneur in the legal literature. The author establishes that the legal status of an individual entrepreneur is the legal status which certifies the right of a citizen to engage in entrepreneurial activity, in particular, independent, systematic, initiative, at his/her own risk economic activity carried out by an entrepreneur with a view to achieving certain economic and social results and making a profit. The author considers the main legal acts regulating the activities of individual entrepreneurs in Ukraine, in particular, the Constitution of Ukraine, the Civil Code of Ukraine, the Commercial Code of Ukraine, the Tax Code of Ukraine, the Law of Ukraine «On State Registration of Legal Entities, Individual Entrepreneurs and Public Organisations», decrees of the President of Ukraine, resolutions of the Verkhovna Rada of Ukraine, and resolutions of the Cabinet of Ministers of Ukraine. The author analyses the peculiarities of registration of individual entrepreneurs, their basic rights and obligations. The author identifies the peculiarities of taxation of activities of an individual entrepreneur, in particular, the peculiarities of the general and simplified taxation systems. The general taxation system provides for the payment of personal income tax on a progressive scale, as well as military duty and a single social contribution. The simplified taxation system is divided into several groups, each of which has its own restrictions on the amount of income and the number of employees. The most popular is the second group, which allows you to run a business without employees and with a limit on income up to a certain amount. The article briefly describes how the beginning of the full-scale invasion and martial law affected the activities of individual entrepreneurs.

Energy subsidies: conceptual framework and measurement for distributional impacts in Argentina

Argentina has massively subsidized energy in recent decades, and the distributional impacts of those subsidies has been widely studied. However, regional disparities and public financing are two dimensions often omitted by previous research. We extend the analysis in these directions, focusing on the electricity sector. First, we develop a conceptual framework to formalize the deviation of prices from production costs. Second, by applying the “benefit incidence analysis” to household survey microdata, we measure subsidies at the household level and perform a distributional analysis. Our results indicate that regional disparities in electricity distribution costs and in the pricing schedules set by distribution companies are key drivers of the distributional impacts. Subsidies, as a percentage of the final price, vary between regions in the range of 50 to 80 percent. Additionally, omitting public financing leads to a bias in the perception of their redistributive effect: when subsidies are financed by a general consumption tax, the net benefits are less than half of the benefits from the subsidy alone. A series of globally relevant policy recommendations can be derived from the paper.

The Hungarian Retail Sales Tax in the Changing EU Context

In the last twenty years, Hungary has had three periods of special taxes (introduced as a result of the crises), but before and after 2010, and after the recession following the COVID-19 epidemic and the Russian-Ukrainian war, there were different legal policy reasons behind special taxes (including the retail sales tax). This raises questions as to whether the regulatory solutions implemented to address market failures during the first period are playing the same role today as they did in the past, and how their role has changed over the years. The introduced taxes often remain part of the general tax system, i.e. they are applied on a permanent basis (rather than on a temporary basis, as is usual with special taxes), and in 2023 they already accounted for almost 14% of total tax revenue (a higher proportion than, for example, corporate tax), which puts their role in the tax system in a different light. The Court of Justice of the European Union (CJEU) has repeatedly examined the EU framework, but it appears that the control has been weakened, mainly due to the impact of the current crises. At the same time, the Hungarian Constitutional Court is bound by the limits of the debt brake when examining the constitutional framework. The study explores the regulation of the Hungarian retail sales tax and its EU context, in particular with regard to the changes triggered by the crises. The introduced taxes often remain part of the general tax system, i.e. they are not applied on a temporary basis, and in 2023 they already accounted for almost 14% of total tax revenue (a higher rate than, for example, corporate tax), which puts their place in the tax system in a different light. The Court of Justice of the European Union (CJEU) has repeatedly examined the EU framework, but it appears that the control has been weakened, mainly due to the impact of the current crises, while the Hungarian Constitutional Court is bound by the limits of the debt brake when examining the constitutional framework.The study deals with the regulation of the Hungarian retail sales tax and its EU context, in particular with regard to the changes induced by the crises.

Estimation of Tax Benefit of US Nonprofit Hospitals

Nonprofit hospitals are under increasing scrutiny to justify the generous tax benefit they receive due to their tax-exempt status. Quantifying the value of the tax benefit they receive at the federal, state, and local levels is critical for designing informed public health policies and ensuring nonprofit hospitals' taxpayer accountability. To estimate the financial benefit that nonprofit hospitals derive from their tax-exempt status and assess how the benefit is distributed across state and local communities. Using methodologies and measures consistent with current tax law and practice and data from 2021 Medicare Cost Reports, this study calculated the total financial benefit from nonprofit hospitals' tax-exempt status for all US nonprofit hospitals with the required Cost Reports data. Nonprofit hospitals' total tax benefit, which equals the sum of federal and state income tax, sales tax, property tax, the fair market value of charitable contributions from donors, savings from tax exemptions on issued bonds, and federal unemployment tax. A total of 2927 US nonprofit hospitals received a $37.4 billion total tax benefit in 2021 from federal income tax ($11.5 billion; 31%), sales tax ($9.1 billion; 24%), property tax ($7.8 billion; 21%), state income tax ($3.7 billion; 10%), charitable contributions ($3.2 billion; 8%), bond financing ($2.1 billion; 6%), and federal unemployment tax ($200 million; <1%). Tax benefit varied substantially across states, from $25 098 (Delaware) to $159 464 (Massachusetts) per hospital bed and from $19 (Alabama) to $275 (Massachusetts) per capita. Tax benefit was highly concentrated, with 7% (n = 212) of hospitals accounting for half of the total amount. This study highlights the wide variation of nonprofit hospitals' tax benefit across states, its high concentration among a small number of hospitals, and the primary role played by state and local taxes. Policy efforts to strengthen nonprofit hospitals' taxpayer accountability are likely to be more effective when pursued at the local level. The detailed standardized estimation road map can be used by various stakeholders to estimate tax benefit for external valuation and reporting purposes, updated as laws change, and improved upon as better data sources become available.

Applying The Six Sigma Methodology To Enhance Accounting Information Quality And Boost Tax Revenue- An Applied Study

The purpose of the research was to boost tax revenues and enhance the accuracy of accounting information by implementing the SIX SIGMA technique. In order to gather primary data from the study sample, which consisted of (148) personnel in the quality and internal audit departments or the representatives of them in the Iraqi General Tax Authority, a questionnaire with (148) items was created. The study came to several conclusions, chief among them being that Six Sigma standards—which include senior leadership commitment and support, feedback and measurement, continuous improvement, processes and systems, and human resources—have a major influence on enhancing the degree of accounting information quality and collecting tax revenue (internal audit activities management, risk management evaluation, planning and carrying out the audit procedure, and sharing the findings) at a significant level (0.05). The report advised focusing on the Six Sigma idea and showcasing its potential for reducing mistakes, enhancing the caliber of accounting data, and boosting tax revenues.

La Maison Des Comptables: A Tax Research, Data Management, and Data Visualization Case

ABSTRACT This teaching case integrates the tax and accounting information systems curricula to help students apply research-based outcomes to critical business processes. The setting involves sales and excise tax compliance for out-of-state alcohol shipments, a complex context given the variation between state laws and nuances in the application of general tax rules created by the 21st amendment. The various case components require students to research state tax law, employ data management techniques to apply those laws to a large dataset, and create data visualizations to aid managers with business decision-making. Components of the case can be implemented concurrently or sequentially across multiple courses in the accounting curriculum or as a stand-alone case in a single course. Requiring students to identify and apply tax law across multiple courses helps students see through individual course silos and understand how various accounting disciplines are interconnected. JEL Classifications: M49; M41.

The Relationship Between The Governance System And The Repercussions Of Financial Crises In Iraq An Analytical Study In The General Tax Authority

The study aimed to examine the financial and non-financial crises, including the terrorist organization ISIS, the decline in the price of the Iraqi dinar against ($), and the Corona pandemic crisis (COVID-19) and its most important repercussions, to which the Iraqi economy was exposed in general, and its impact on the tax revenues collected for the General Authority for Taxes during the period Study (2014-2021), where the study presented a clear review of the theoretical and intellectual framework of the variables of the study. Given the above, the problem of the study can be expressed in the following question: Do financial and non-financial crises have an impact on the revenues of the General Authority for Taxes under the governance system in particular and on the economy? In Iraq in general, and in order to achieve the objectives of the study and clarify its problem, hypotheses were formulated, which are: There is a linear relationship between the governance system and financial crises. There is a linear relationship between the governance system and tax revenues. There is a linear relationship between financial crises and tax revenues. There is an impact of financial crises on tax revenues under the governance system. The study reached the most important results in proving its hypotheses on the existence of an inverse relationship between the governance system and financial crises on pages (15 and 18) by analyzing the data for the research variables. It was also proven that there is an impact of financial crises on tax revenues under the governance system, as a decrease in Tax revenues during these crises. The study came up with the most important recommendations, which are that the tax administration should move towards creating new paths that contribute to expanding the base of the tax base and then raising the level tax revenues by conducting research and auditing idle tax capacities and exploiting them.

The High Cost of Raising Provincial Tax Revenues Has Gotten Even Higher

Households and firms’ responses to higher tax rates alter the volume and the allocation of land, labour and capital in the economy, reducing our income and consumption opportunities. These economic losses from raising tax revenues have increased for provincial governments across Canada in the last decade with the problem being especially acute in Newfoundland and Labrador, Ontario and British Columbia. However, by lowering personal and corporate income tax rates and shifting more of the tax burden to a sales tax harmonized with the federal GST, the provinces could lower the economic cost of raising tax revenues. Taxpayers’ responses to higher tax rates adversely affect the economy. When rates go up, people are less inclined to save for the future because they must pay higher taxes on interest and dividends, and workers react by avoiding overtime and retiring early. When returns on investment generate higher taxes for corporations, they respond by cutting back their capital expenditures. Also, when people and companies can avoid paying a tax by shifting income or consumption to another jurisdiction with lower tax rates, the tax base will shrink as the tax rate goes up, reducing both income and consumption opportunities — an effect known as the deadweight loss from taxation. The larger the tax base, measured as a share of tax revenues, the greater the deadweight loss from a tax-induced decline in the tax base. All of these reactions to higher tax rates change the volume and allocation of land, capital and labour in the economy. The societal cost from raising extra revenue through a small tax rate increase is called the marginal cost of public funds (MCPF). It can be used to determine which taxes are causing the greatest welfare losses and to measure the gains from shifting the tax burden from the high-cost sources of tax revenues to those that impose a lower deadweight loss. Public projects should use the MCPF in doing a cost-benefit analysis, comparing the project’s benefits with the welfare loss from financing the project through higher taxes. The more reactivehousehold and business decisions are to tax rates, the greater the MCPF. When sales taxes are applied to a wide range of goods and services, people are limited by how much they can change their spending patterns to avoid paying those taxes. Thus, revenue is generated with lower detrimental economic effects than those created by increased personal and corporate income tax rates. Provinces could reduce the problems created by the public’s incentive to avoid paying taxes by both lowering their personal and corporate income tax rates and moving the tax burden over to a general sales tax.

Tax policy transformation in Georgia: Assessing the effectiveness of general state tax amendments on economic sustainability and business growth (2017-2021)

This research aims to determine the role of 2017-2021 general state tax amendments in terms of economic development and improvement of the business environment in Georgia. The following factors were used To evaluate the effectiveness of the tax burden: How the tax system is adjusted to the payer, whether it contributes to economic progress, and what the scope of taxes is. Tax policy experts were interviewed and asked to discuss tax policy reform objectives, options, and mechanisms. The interviews were semi-structured, supported by a briefing document and a topical guide, audio-recorded, transcribed, and analyzed. The efficiency of implemented changes for the EU Association Agreement was also evaluated. Compared to Georgian tax policy, EU tax policy is more liberal. The research revealed opportunities, future perspectives, and the significance of tax reforms and their positive effect on businesses. Based on in-depth interview findings, a detailed analysis of the financial sector is offered.

Tratamiento tributario de las criptomonedas en el Perú

Cryptocurrencies are digital intangibles, whose use has become widespread and their value has increased exponentially in recent years. However, despite more than a decade having passed since its creation, there is little regulation around cryptocurrencies; and, in particular, with regard to tax law, it is practically nil.Now, although in Peru there are still no specific tax regulations on cryptocurrencies, it is possible that some taxes, due to their general nature, are levied on some types of operations carried out with cryptocurrencies. This article seeks to identify the nature of cryptocurrencies and, based on this, verify whether the operations carried out with these assets fit into the income tax and general sales tax regulations. , in order to determine if some cryptocurrency operations are taxed in Peru.

Evaluation of tax debt management for bankrupt taxpayers in Indonesia

Purpose: This study aims to evaluate tax debt management for taxpayers who are bankrupt in Indonesia, based on successful tax debt management. Method: This study is a literature review that compiles and synthesizes data from Indonesian Tax Collection Law with Distress Warrant Law, General Tax Provisions and Procedures Law, Bankruptcy and Postponement of Debt Payment Obligations Law, Minister of Finance Regulation. This study also integrates previous research to evaluate tax debt management for bankrupt taxpayers in Indonesia, based on successful tax debt management. Results: Persuasive communication with bankrupt taxpayers is deemed nonessential in the context of tax debt management within bankruptcy proceedings. Standardized procedures were in place within the Directorate General of Taxes prior to resorting to law enforcement measures for debt collection from bankrupt taxpayers. These measures encompass a spectrum of enforcement tactics, including asset confiscation, imposition of travel restrictions (exit bans), and detainment in extreme circumstances. The Directorate General of Taxes assesses various criteria to determine the viability of collecting debt from bankrupt taxpayers, considering factors such as economic feasibility and practicality. Limitations: This study did not conduct a comparative analysis of tax debt management for bankrupt taxpayers in Indonesia and similar practices in other countries. Such a comparison would elucidate how different jurisdictions address tax debt management for bankrupt taxpayers, and could offer valuable insights for overcoming collection challenges specific to Indonesia. By examining common practices in other countries, this study provides recommendations tailored to the Indonesian context to improve the effectiveness of tax debt collection from bankrupt taxpayers. Contribution: This study enriches the literature on how the Directorate General of Taxes manages bankrupt taxpayers to pay their debts.

The Role of Business Intelligence in Developing Tax Performance: An Applied Research in The General Taxing Authority

Objective: The present research aims at examining the role of business intelligence in developing tax performance in the General Tax Authority of a developing county. Theoretical Framework: To enlighten the main concepts of this study and underpin their theoretical foundations, the business intelligence tools and applications were presented. Their characteristics, dimensions, virtues, as well as the reasons behind their implementation were also detailed. Therefore, the role of business intelligence in improving tax performance was justified, providing a solid basis for understanding the context of our investigation carried out in the taxing authority of the Iraqi capital. Method: To conduct our investigation, a questionnaire was administrated to the target respondents, i.e. 97 employees of the General Tax Authority, located in Baghdad. Following the data collection process, descriptive, then regression analyses were undertaken. Results and Discussion: The obtained findings support that business intelligence exerts a positive influence on tax performance of the general tax authority. Research Implications: The practical and theoretical implications of this research are discussed, providing insights into the awareness of the importance of business intelligence and software applications at the workplace. Departments’ directors of the general taxing authority are invited to cooperate with the corresponding authority whose work could be better performed electronically. Decisions regarding citizens could also be taken more wisely. Originality/Value: The relevance of the present research is essentially evidenced by its main practical implications regarding the improvement of tax performance of taxing authorities of developing countries, as well as the betterment of tax services dedicated to citizens.

GHANA’S REGULATORY FRAMEWORK AND SUSTAINABILITY IN THE MINING SECTOR

The mining sector in Ghana predates independence and has, over the years, contributed significantly to Ghana’s socio-economic development through revenue generation, employment creation and increase in foreign direct investments. This can be attributed largely to the institution of comprehensive and attractive legal, fiscal and institutional frameworks by the Ghanaian Government, which have helped to attract investments into the mining industry. Nonetheless, lack of effective revenue mobilization, generous tax incentives, damaging environmental effects, and destruction of livelihoods of host communities, especially due to illegal mining activities, remain major challenges. Most of the problems associated with mining in Ghana are due mainly to a weak mining regulatory framework. Ghana has enacted the Minerals and Mining Act, 2006 (Act 703) (the Minerals and Mining Act), as amended in 2010, 2015, and 2019, as the basic law that regulates the mining sector, to improve the fiscal regime and to ensure effective regulation and sustainability of the mining industry. Even though Act 703 has been amended twice, and the Government has proposed a third amendment, previous amendments focused on “non-essential” areas, without special focus on the management of the environment for sustainability in the mining sector. Making the mining industry sustainable seems to have been addressed as an incidental. The Minerals and Mining Act has not undergone any major amendments to align it with regional frameworks, reflect international best practices and address sustainability challenges in the mining sector in Ghana. This paper reviews the key provisions of the Minerals and Mining Act, with a special focus on how the same facilitates environmental management for sustainability in the mining sector.

ANALISA YURIDIS TERHADAP PENERBITAN FAKTUR FIKTIF

The embodiment of the Indonesian State in providing prosperity to its nation as mandated in the 1945 Constitution of the Republic of Indonesia is by collecting taxes which are used to provide support for national development. However, along the way, collecting taxes from taxpayers is not easy because the existing tax compliance is still low. So that fraudulent acts emerge which lead to criminal acts, one of which is the issuance and/or use of tax invoices that are not in accordance with ongoing transactions. Therefore, this research will examine the criminal liability of corporations as users of fictitious tax invoices in tax crimes and how judges consider fictitious invoices in cases in the Semarang High Court Decision Number 258/PID/2021/PT.SMR. Because this research is legal research, the approach used is a conceptual approach which is based on the concept of tax development and tax crime supported by a statutory approach such as being based on the Director General of Taxes' regulations and general tax provisions.

Проблематика характера взаимной связи налогов и специальных налоговых режимов: к вопросу определения правовой природы и сущности

The need to improve existing and develop new special tax regimes determines the need to study the issues of the legal nature and essence of such, their correlation and (or) connection with other tax and legal phenomena (primarily taxes). The aim of this article is to determine the nature of the mutual relationship between taxes and special tax regimes (including addressing the issue of the correctness and scientific permissibility of direct comparison of general, special, and preferential tax regimes). The research was conducted relying on the formal-legal method supplemented by the systemic method. The lack of unified normative and doctrinal positions highlights the pressing need for further scholarly inquiry into this subject matter. Moreover, the author’s assertion regarding the inadmissibility of equating taxes and special tax regimes is compellingly substantiated, emphasizing the distinctiveness of the latter as a tax and legal phenomenon of higher organizational complexity. Special tax regimes, as elucidated, transcend mere tax obligations or mandatory payments, warranting careful consideration and refinement in future tax policy and legal frameworks. This nuanced understanding is essential for fostering effective governance and equitable taxation practices in modern societies.