Tax Justice Research Articles

Financial Security of the Public Sector and Citizens Versus Transparency of the Real Estate Tax Management

With the decentralisation of state management, decisions have been taken to strengthen the financial autonomy of public-law organisations. Decentralisation, together with the new area of competence of local governments, has become a very important element of the process of educating citizens in the area of finance, especially in the area of tax management. This article is devoted to the problem of proper use of real estate tax by the gmina self-government, hence its functionality in the context of the law in force and the use of this law by the inhabitants of the gminas and local authorities. Within the scope of decisions influencing the amount of income of the gmina self-government from the real estate tax, there are residents, who most often determine the taxable area they use. Next, the decision-making and executive bodies, acting jointly, decide on the subjective and material scope of the tax. It should also be noted that the functionality of this tax is strongly influenced by the residents who contact their representatives in the gmina authorities and officials who consistently perform their duties and control the properties of the area to be taxed. Citizens’ knowledge of public finances, especially of the rules determining the size of liabilities towards the state budget or public-law partnerships functioning within it, including budgets of local governments, translates into financial security not only of local budgets but also of household budgets. The study used research among taxpayers of this tax. It analysed the legal dimension and the income from this tax in a selected region of the Republic of Poland. The main objective of the study, apart from the assessment of the functionality of real estate tax, is to build a model of real estate tax management that takes into account, first of all, the principle of tax justice.

Tax Officer Services and Tax Justice as Preventive Action for Tax Evasion

The research is aimed to analyze of reduction of tax evasion case. Where, this effort by implementation service courtesy of tax officer/Fiscus and fairness of tax regulation for corporate as tax-payer. This matter caused by many tax-fraud that have done by tax-payer (small and big enterprise). Generally, these cases have influence to un-performing tax revenue of government. The tool used in this research is the structure equation model (SEM) with partial least square (PLS) alternative approaches. PLS evaluation model is done by assessing outer model and inner model. That used to test 98 samples (respondent) obtained from the slovin’s formula. The result of this reseach show indicates that the implementation of tax officer services/Fiscus have negative impact partially to tax-evasion and fairness of tax regulation has not effect partially on tax evasion.

PENGARUH KEADILAN PERPAJAKAN, SISTEM PERPAJAKAN, DISKRIMINASI PERPAJAKAN, KEPATUHAN WAJIB PAJAK TERHADAP PENGGELAPAN PAJAK

This research aims to test the effect of tax justice, taxation system, tax discrimination, taxpayer compliance against tax evasion. Independent variables in this study are taxation justice, taxation system, taxation discrimination, taxpayer compliance while the dependent variable is tax evasionThis research use primary data by handing out questionnaires to the taxpayer. 100 questionnaires had been handing out to private taxpayer in the area of West Jakarta, The method used in the research is convenience sampling. Data analytic used multiple regression analytics data. The results of this study indicate that tax justice, taxation system, tax discrimination, taxpayer compliance have a positive effect on tax evasion, while taxpayer compliance has a negative effect on tax evasion

Keadilan dan Diskriminasi Pajak Terhadap Penggelapan Pajak: Persepsi Wajib Pajak Orang Pribadi

This study aims to analyze the effect of tax justice and tax discrimination on the perception of individual taxpayers (WPOP) regarding tax evasion. The population of this study is the individual taxpayer registered in the Tax Service Office (KPP) Salatiga. The sampling technique used in this study is incidental sampling at the Tax Service Office (KPP) Salatiga and data obtained by distributing questionnaires as much as 70 questionnaires. Based on the results and conclusions of this study show as follows: (1) tax justice has an influence on the perceptions of individual taxpayers regarding tax evasion, (2) tax discrimination has no influence on the perception of individual taxpayers regarding tax evasion. DOI: https://doi.org/10.26905/afr.v2i1.3008

Literature Review: Business, Civil Society and the ‘New’ Politics of Corporate Tax Justice: Paying a Fair Share?, R. Eccleston & A. Elbra (editors), Edward Elgar, 2018

Literature Review: <i>Business, Civil Society and the ‘New’ Politics of Corporate Tax Justice: Paying a Fair Share?,</i> R. Eccleston &amp; A. Elbra (editors), Edward Elgar, 2018

EXTRA-TAXATION AND PROPERTY RIGHT IN THE EUROPEAN UNION LAW

Indirect taxes are the essence -and the main priority- of tax harmonization in the European Union. The vast majority of EU tax harmonization directives refer to this type of taxation. At the same time, indirect taxes constitute the field in which the principles of tax justice are less defined, either regarding EU Member States, or the institutions of the European Union. This is an issue about which no explicit reference has been found within the EU original or primary law; we don’t find it in the Treaty of the European Union or in the Treaty on the Functioning of the European Union. The materialization of the fundamental rights in the area of community taxation will be of crucial importance for the concretion of these principles, especially in relation to the property right. Thus, within the fiscal harmonization of indirect taxation, the extra-fiscal perspective and, particularly within it, the environmental issues, are of especial relevance. We should bear in mind that excise duties represent an essential field within tax harmonization and within them, taxation of energy and energy products is paramount. These products, due to their highly pollutant nature, have an environmental transcendence that needs to be taken into consideration.

The Interaction between Industries and Executive Agencies (The Department of Environment and Administration of Economic and Finance) to Reduce Pollution: A Qualitative Study

Introduction: Nowadays, the appropriate selection of environmental instruments is considered a political priority in most countries. Given that one of the most important environmental tools in recent years to counteract industrial pollution has been levying green tax on polluting industries, the present study aims to identify interactive factors affecting the enforcement of green taxes between executive agencies [Department of Environment and Administration of Economic and Finance] and industries to reduce pollution. Materials and Methods: In this qualitative study, 13 participants from the DOE, MEFA and Deputy of Industries’ Affairs of Yazd were selected by purposive and snowball sampling. The data were collected through semi-structured interviews and then analyzed in the MAXQDA10 software by content analysis method. Results: From our data analysis, two main categories executive organizations and industries were drawn, which included 8 sub-categories tax justice, tax culture development, tax determination and tax collection, weak tax systems, tax laws, tax penalties, tax incentives and adoption of an environmental framework by the industry. Conclusion: Reforming the environmental laws, approaches and policies, emphasizing education to develop the culture of tax payment, avoiding unilateralism in enforcing environmental policies and enhancing incentive policies seem essential.

TAX ON FREE TIME

Tax constitutes one of economic tools of the policy of the state that makes it possible to affect the form of socio-economic relations between the state and the taxpayers. According to many scientists, proper functioning of the entire state and its institutions depends on effective collection of incomes, vast majority of which, approx. 80-90% is constituted by tax incomes48. Demand of the state for financial resources, especially within last decades has been constantly growing. Meanwhile, 100 years ago, J. Schumpeter already stated that high level of fiscalism adversely affects the growth of economy, and exceeding the boundaries of fiscal capabilities of the state may lead to a deep crisis49.However, from the point of view of achieving the fiscal and non-fiscal goals efficiently, the most important issue of the tax policy should be to burden the citizens with public tributes in an even and moderate manner. There is no doubt that it is difficult to determine the most optimal form of tax system, both in fiscal and non-fiscal aspect. It is not an easy task to balance, in the tax system, the goal of efficiency and justice of taxation, in simultaneous consideration of its social and economic size. Each system that would efficiently and rationally affect the economy and society of particular state must be based on particular principles in order to properly fulfill its functions, including social functions.Free time constitutes specific goods, as on one hand it is a substitute with respect to other goods when the individual makes a decision related to dividing the budget between free time and work. More free time is less time dedicated to work, which leads to less income and consumption. On the other side, when the decision related to structure of free time and work is made, free time becomes complementary with respect to goods that are consumed, since it is difficult to consume anything without free time. What would happen if the state imposed lump sum, income and consumption tax on free time as well?The aim of this paper is to present the possibilities of taxation of free time and to present the manner in which lump sum, income and consumption tax affect the social welfare. The research method that was used in the paper is literature studies and sources of the tax law in force.

Position Paper and a Common List of Demands for Representatives of the Civil Society From Africa to Propose a Reform of International Corporate Taxation in the Fight Against Illicit Financial Flows

This position paper recommends the stand that representatives from civil society from Africa should take on the fight against Illicit Financial Flows (IFF). It is envisaged that tackling IFF from Africa requires reform of international corporate taxation. This tax system has many loopholes, and Transnational Corporations (TNCs) have exploited them. Profit shifting, and transfer pricing remain the primary drivers of corporate tax practices that facilitate IFF. Yet, these practices have not been adequately dealt with at both the international and regional fora. Estimates from the African Development Bank reveal that IFF have resulted in corporate tax losses in excess of a trillion dollars from Africa since 1980. The Tax Justice Network (TJN) and the IMF’s Fiscal Affairs Department estimate these losses at $500bn and $200bn respectively per annum. In 2015, the United Nations Economic Commission for Africa (UNECA) published its High Level Panel Report on Illicit Financial Flows (HLP Report) in which it reported that Africa is losing more than $50 billion annually in IFFs. The Report asserted that this estimate may well fall short of reality because accurate data does not exist for all African countries, and these estimates often exclude some forms of IFFs that by nature are secret and cannot be properly estimated, such as proceeds of bribery and trafficking of drugs, people and firearms as well as corruption. In July 2018, at the High Level Policy Dialogue on Development Planning in Africa the Head of Development Planning and Statistics at the Economic Commission for Africa reported that $100 billion a year is illegally earned, transferred, or used due to mis-invoicing. These Tax losses resulting from IFF have become too serious to neglect anymore.

Tax legal review of drones

4차산업혁명에 의한 지능정보사회에서는 인공지능, 빅데이터, 드론 등에 의하여 조세법 영역에도 많은 영향을 줄 것이다. 인공지능 로봇의 등장으로 전자인격부여, 기본소득보장, 로봇세 도입 등이 논의되고 있으나, 드론에 대한 조세법적인 연구는 매우 미흡한 상태이다. 최근 드론기술은 4차산업혁명을 이끄는 핵심적인 기술이며, 드론산업의 발달에 따라 드론시장이 급격하게 확대되고 있으며, 인공지능 및 고성능카메라&#65381;GPS를 탑재한 드론은 소형 인공지능로봇으로 기능을 하고 있을 뿐만아니라 일자리의 변화 및 지역경제발달에도 영향을 줄 것이다, 취미 생활용 드론은 수십만원에서 천만원대까지, 상업용 드론은 1억8,000만원때까지 시장가격이 형성되어 재산적 가치가 높음에도 불구하고 드론에 대한 지방세법의 반영미비로 인하여 항공기, 선박등과 달리 취득세, 등록면허세, 재산세등을 부과하지 못하여 과세형평성과 조세정의를 위반할 우려가 있다. 다만, 미국에서는 드론에 대하여 신규등록 또는 3년마다 갱신할 때 등록수수료를 납부하도록 있다. 그동안 선행연구는 드론에 대한 프라이버시등 드론규제에 대한 논의가 이루어져 왔으나, 드론에 대한 세무조사와 한계, 드론에 대한 과세체계, 등록면허세, 취득세, 재산세 부과에 따른 지방세법의 합리적 개선방안이 절실히 요구된다. 따라서 우리나라 소득세법, 법인세법, 부가가치세법, 지방세법상의 드론에 관한 과세체계는 검토한 다음, 드론을 통한 세무조사의 요건과 한계설정문제와, 공평과세 및 조세정의의 실현 관점과 지방자치단체의 자주재원의 확충을 통한 재정고권을 보장하기 위한 방안, 드론의 취득세 및 재산세의 물건의 범위, 드론에 관한 등록면허세, 취득세, 재산세 부과를 위한 지방세법의 입법적 개선방안을 합리적으로 강구한다.In the intelligent information society by the 4th industrial revolution, artificial intelligence, big data, drones will affect the tax law area too. Although the introduction of artificial intelligence robots, the introduction of electronic personality, the guarantee of basic income, and the introduction of robot tax, are being discussed, tax law studies on drones are insufficient. Recently, the drone technology is a key technology that leads the fourth industrial revolution. The drones market is rapidly expanding according to the development of the drones industry, and the drones equipped with artificial intelligence and high-performance cameras and GPS function as small artificial intelligence robots But also affect job change and regional economic development. Hobby drones range in price from several hundred thousand won to ten million won, commercial drones are priced at 180 million won, Due to the inadequacy of the local tax laws, unlike airplanes and ships, it is not possible to impose acquisition tax, registration license, and property tax, which may violate tax equality and tax justice. In the United States, however, registration fees are required to be paid for new drones or for renewal every three years. Although previous studies have discussed the regulation of drones such as privacy of drones, there is a desperate need for the rational improvement of the local tax law based on tax investigation and limitation on drones, taxation system for drones, registration license, acquisition tax, do. Therefore, we review taxation system of Korean income tax law, corporation tax law, VAT law, and local tax law, and then consider the necessity and limit setting problem of tax investigation through drones, realization point of fair taxation and tax definition, It is reasonable to seek legislative improvement measures of the local tax law for the purpose of securing the financial highland through the expansion of the financial resources, the acquisition tax of the drone, the range of the property tax, the registration license tax, the acquisition tax and the property tax.

ECHR Litigation as a Tool for Tax Justice in Europe

This chapter examines the prospects for challenging a tax exemption granted to a private company by invoking the prohibition on discrimination in the European Charter on Human Rights (ECHR). For this purpose, it assesses a specific case of tax exemption, allegedly granted to a subsidiary of McDonald’s by Luxembourg. Should the Court hold that certain selective tax rulings are a violation of the prohibition of discrimination under the ECHR, this finding would set a powerful precedent to rebut the claim that tax avoidance is “perfectly legal.” Accordingly, the hands-off treatment the international community has afforded tax-avoidance strategies might give rise to state responsibility. Furthermore, to reform international tax policies, it is crucial to understand past practices and whether and why these practices should be considered broken and unjust.

Multiple Decision Analysis on Turkey’s Tax Justice: An Institutional Perspectıve

Institutional preferences produce public policies, including tax policies. Tax justice can be defined as the fair distribution of the tax burden between all citizens. When taxpayers perceive the tax system as fair, tax compliance can be ensured accompanied with rising tax revenue. This study aimed to assess whether institutional changes impacted tax justice between 1980 and 2015 in Turkey. Multiple decision-making methods Fuzzy AHP, TOPSIS and VIKOR.is used for assesment. The results indicated that the period between 1991 and 1995 is the most representative period in terms of tax justice criteria.

Scale shift in international tax justice: comparing the UK and Australia from 2008 to 2016

ABSTRACTInternational tax justice issues, such as corporate tax avoidance, have gained particular salience over the past decade in an environment of financial instability and government austerity. Civil society involvement has ranged from trade unions and NGOs calling for parliamentary inquiries to civil disobedience by less established actors. Since the international financial crisis, how have levels of contentious collective action around these issues waxed and waned? Is contentiousness associated most with domestic politics or global media events like the Panama Papers? This paper uses an original hand-coded dataset from five national newspapers in the United Kingdom and Australia between 2008 and 2016. Political claims analysis (PCA) was used to collect all instances of claims around international tax justice and compare the types of actions and the different frames used by civil society actors. In both countries, mobilising grievances are generated most strongly in the period after domestic austerity policies are introduced. The qualitative coding provides evidence of accompanying frame alignment in these periods, as international taxation is problematized in terms of national revenue, demonstrating scale shift from the global to the national political stage.

PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, PERSEPSI TARIF PAJAK, DAN KEADILAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

The purpose of this research is to find out the achievement factors of the tax compliance of Small and Medium Enterprise in Purbalingga Regency. The variables tested were the understanding of tax regulations, perceptions of tax rates, and tax justice. The population in this study were all tax payers for Small and Medium Micro Businesses in Purbalingga Regency. The samples produced in this study were 65 respondents. Selected respondents are Small and Medium Micro Businesses who already have an NPWP. The data were collected through questionnaires and analyzed using multiple linear regression analysis. Based on the t-test results show that the variable understanding of tax regulations has a positive effect on taxpayer compliance, the tax rate perception variable negatively affects taxpayer compliance, and the tax justice variable does not affect taxpayer compliance

Tax Justice from Adam Smith to Neoliberalism: A Conceptual and Theoretical Analysis of Ability to Pay and Benefit Approaches in the Context of National Applications

Adam Smith vergide eşitlik teorisinde ödeme gücü ve fayda yaklaşımlarını yan yana getirmiştir. Smith’in mali düşüncesinde bakış açısı olarak farklı bu iki adalet ilkesinin neden yan yana geldiği ve aslında düşünürün neyi amaçladığı geniş bir literatür incelemesi içinde ele alınmaktadır. Smith’in genel adalet teorisi bağlamında bu iki ilkenin anlamlı bir sentezine doğru adım attığı görülmüştür. Ancak, Smith hem bu iki ilkenin ayrı ayrı kendi yapısında hem de ikisinin sentezinde bir kuramsallaştırma denememiştir. Neoklasik ve neoliberal maliye teorisi bu sentezi faydacılığı radikalleştirerek gerçekleştirmiştir. Smith’in vergi adaleti klasik liberalizmin bütünü içinde anlaşıldığında neoliberalizmin vergi adaletinde yarattığı dönüşüm de daha açık bir şekilde çalışmada serimlenebilmiştir. Çalışmamız kavramsal ve kuramsal incelememizde ulaştığımız sonuçları farklı ülkeler bağlamında görünür kılmıştır.

Defending harmful tax practices: mining companies’ responses to the Australian Senate Inquiry into tax avoidance

ABSTRACTThis article examines the Australian Senate’s 2015–2017 inquiry into corporate tax avoidance to illuminate the tax strategies used by the multinational corporations (MNCs) most targeted by tax justice campaigners, versus those of particular relevance in an Australian context: mining companies. Using documentary analysis, we examine how these companies discursively defended their tax avoidance strategies. Despite differences in the context in which the issue of tax minimisation has risen to prominence, we show that in Australia, MNCs’ legitimacy in paying lower levels of tax has been challenged in a similar manner to that of MNCs in other industry sectors that were held responsible for post-global financial crisis austerity measures in states like the US and UK. This suggests that history and context matter not in and of themselves, but for the impact they have on the discursive power of the actors involved, depending on the visibility and salience of the issue associated with them.

The politics of the education budget: Financing mass secondary education in Tanzania (2004–2012)

This article examines the budget dimension of the rapid expansion of secondary education in Tanzania since 2004. It aims to illuminate important challenges associated with the current international call for universal secondary education and for domestic revenue mobilization to fill the significant financial gap to achieve SDG 4 by 2030. The article sheds light on critical political factors that shaped Tanzania’s education budget allocation, a topic scarcely scholarly investigated. In light of the analysis, the article concludes that tax justice, at global and national level, needs to guide any ambitious agenda for action to finance quality education for all.

The principle of morality (administrative, tax and "public") in the Brazilian Federal Constitution of 1988

This study aims to analyze the issue of tax morality and ethical (or unethical) attitudes identifiable in the tax legal relationship, considering the performance of duties in its two faces, the public (tax authority) and the private (taxpayer). The work approaches the aspects of Tax Justice, Equity and Fair Tax, inspired by the teachings of Klaus Tipke, leading to the confirmation that a tax is sustainable not only when it respects the ability to contribute, but also when the society accepts it as legitimate and necessary, even in a context of high tax burden. Thus, for this to occur is fundamental that the State manifests an ethical posture in dealing with taxpayers and with the resource’s application, whether in order to legitimize this conduct or to inspire the taxpayers to adopt the same behavior, assuming that their misconduct (tax evasion) is a direct reflection of the State posture.

The Tax Justice Network-Africa v Cabinet Secretary for National Treasury &amp;amp; 2 Others: A Big Win for Tax Justice Activism?

This paper develops an optimization model for selecting a large subsample that improves the representativeness of a simple random sample previously obtained from a population larger than the population of interest. The problem formulation involves convex mixed-integer nonlinear programming (convex MINLP) and is therefore NP-hard. However, the solution is found by maximizing the “constant of proportionality” – in other words, maximizing the size of the subsample taken from a stratified random sample with proportional allocation – and restricting it to a p-value high enough to achieve a good fit to the population of interest using Pearson’s chi-square goodness-of-fit test. The beauty of the model is that it gives the user the freedom to choose between a larger subsample with a poorer fit and a smaller subsample with a better fit. The paper also applies the model to a real case: The Continuous Sample of Working Lives (CSWL), which is a set of anonymized microdata containing information on individuals from Spanish Social Security records. Several waves (2005-2017) are first examined without using the model and the conclusion is that they are not representative of the target population, which in this case is people receiving a pension income. The model is then applied and the results prove that it is possible to obtain a large dataset from the CSWL that (far) better represents the pensioner population for each of the waves analysed.

The Reflection on the Magnitude and Disasters of BEPS Schemes

To promote the maximum consensus of the global community on the implementation of the OECD/G20 Final BEPS Package, this paper investigated the magnitude and disasters of BEPS schemes by comparative research and empirical data. This paper analyzed the relevance of ETRs to the magnitude of BEPS, the ratio of corporate tax revenue in GDP in the process of globalization, the relevance of the FDI flows to BEPS, the relevance of the widespread conduit or SPE structures to BEPS schemes and the magnitude of BEPS schemes of U.S.-based MNEs. As the research findings, this paper highlighted the complicated disasters of over speculative BEPS schemes. The BEPS schemes have eroded the integrity of tax bases in both source and residence jurisdictions, deteriorated the quality of the public goods in all relevant jurisdictions, fundamentally undermined the tax justice, imposed unfair burden on domestic taxpayers especially the individuals and small businesses, distorted the free and fair mechanism of market competition, undermined the efficiency of rational market in optimal allocation of the resources and created a booming intermediary industry assisting BEPS, undermined the reasonable trust of global taxpayers in the fairness and integrity of the tax law, hindered the voluntary compliance by the public taxpayers, and injured the reputation of the community of MNEs and worsened off the global business ecology.